" ... focuses on the special issues that arise in connection with the design and administration of deferred compensation, welfare benefit and incentive plans maintained by private organizations that are exempt from federal income tax under ʹ501 of the Internal Revenue Code. Special rules that only apply to plans maintained by churches and church-controlled organizations also are addressed. In addition, background information respecting generally applicable rules is provided."
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed Analysis. Scope of portfolio Qualified retirement plans under [section] 401(a) Tax-deferred annuities under [section] 403(b) Unfunded deferred compensation plans governed by [section] 457 IRAs, SIMPLE and SEP plans Prohibited tax shelter transactions Restrictions on total compensation Health and other benefits and funding methods Church plans Statutory benefits Employer aggregation Employment law Same-sex spouses Working papers.
Digital File Characteristics
Source of Description
Description based on contents viewed on June 25, 2018; title from description page.
Available in Other Form
Print version: Schwartz, Daniel J., 1951- Employee benefits for tax-exempt organizations. Arlington, VA : Tax Management Inc., -