The Resource Plan qualification--pension and profit-sharing plans, by Felicia A. Finston and Mark A. Bodron, (electronic resource)

Plan qualification--pension and profit-sharing plans, by Felicia A. Finston and Mark A. Bodron, (electronic resource)

Label
Plan qualification--pension and profit-sharing plans
Title
Plan qualification--pension and profit-sharing plans
Statement of responsibility
by Felicia A. Finston and Mark A. Bodron
Title variation
Pension and profit-sharing plans
Creator
Contributor
Subject
Genre
Language
eng
Summary
"... examines the rules governing the tax qualification of pension and profit-sharing plans under [section] 401(a). The Portfolio examines the various qualification requirements and analyzes discrimination issues that may arise."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1961-
http://library.link/vocab/creatorName
Finston, Felicia A.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 351-6th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Bodron, Mark A
  • Jewett, Carol
  • Tax Management Inc
Series statement
  • U.S. income portfolios
  • Tax management compensation planning portfolios
Series volume
  • 351-6th
  • portfolio 351-6th
http://library.link/vocab/subjectName
  • Pension trusts
  • Profit-sharing
Label
Plan qualification--pension and profit-sharing plans, by Felicia A. Finston and Mark A. Bodron, (electronic resource)
Instantiates
Publication
Note
Co-author: Carol Jewett, <Feb. 17, 2009>-2015
Bibliography note
Includes bibliographical references
Color
mixed
Contents
Detailed analysis. I. Introduction -- II. Requirements of a qualified retirement plan -- III. Coverage and participation -- IV. Vesting rules -- V. Benefit accrual -- VI. Section 415 limits on benefits and contributions -- VII. Top-heavy rules -- VIII. Special rules regarding military personnel and veterans -- IX. Section 401(a)(4): nondiscrimination as to benefits or contributions -- X. Medical benefits to retirees, their spouses and dependents -- XI. Selected issues involving bankruptcy and qualified plans -- XII. Prohibited tax shelter transactions -- XIII. Application of Qualified Plan and IRA Rules to Same Sex Spouses -- Working papers
Dimensions
unknown
Form of item
online
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60037702
System details
Mode of access: World Wide Web
Label
Plan qualification--pension and profit-sharing plans, by Felicia A. Finston and Mark A. Bodron, (electronic resource)
Publication
Note
Co-author: Carol Jewett, <Feb. 17, 2009>-2015
Bibliography note
Includes bibliographical references
Color
mixed
Contents
Detailed analysis. I. Introduction -- II. Requirements of a qualified retirement plan -- III. Coverage and participation -- IV. Vesting rules -- V. Benefit accrual -- VI. Section 415 limits on benefits and contributions -- VII. Top-heavy rules -- VIII. Special rules regarding military personnel and veterans -- IX. Section 401(a)(4): nondiscrimination as to benefits or contributions -- X. Medical benefits to retirees, their spouses and dependents -- XI. Selected issues involving bankruptcy and qualified plans -- XII. Prohibited tax shelter transactions -- XIII. Application of Qualified Plan and IRA Rules to Same Sex Spouses -- Working papers
Dimensions
unknown
Form of item
online
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60037702
System details
Mode of access: World Wide Web

Library Locations

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      39.954941 -75.193362
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