Arlington, VA : Tax Management Inc., [c2001]-
Tax management portfolios ; 356-4th.
" ... discusses the rules governing the nondiscrimination in benefits and contributions requirement for qualified plans. The nondiscrimination rules analyzed include the safe harbors for plans with certain benefit or allocation formulas, including permitted disparity, and the general nondiscrimination test for other plans."
Title from title screen (viewed Sept. 29, 2010). Published: Washington, D.C., 2001-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Overview Safe harbors Permitted disparity General test Conversion of contributions and benefits Options, special rules and definitions Employee contributions Other nondiscrimination standards Plan aggregation and restructuring Compensation issues Effective dates, transition rules and other compliance matters Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Available in Other Form
Print version: Brown, Kyle N., 1958- Nondiscrimination testing and permitted disparity in qualified retirement plans. Arlington, VA : Tax Management Inc., c2010-