401(K) plans: a time to act
Article Abstract:
The 401(K) plans (created as part of the Revenue Act of 1978) allow employees who are participating in profit sharing or stock bonus plans to defer portions of their income until retirement. This arrangement reduces the employees' tax base in the current year, since the deferred compensation is not taxable to the employee until he withdraws it from the trust in which it is being held. Some current tax reforms supported by the Reagan Administration would disallow 401(K) plans. These reforms are analyzed, as are the economic benefits available from 401(K)s, as compared to individual retirement accounts(IRAs). 401(K)s are superior to IRAs, in that they allow: larger deferrals than $2,000 per year, withdrawals or loans from the amount in trust, and their lump-sum distributions may be income averaged over ten years (whereas an IRA lump-sum distribution can be averaged over four years).
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1986
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Tax reform and real estate
Article Abstract:
Tax reforms are a vital influence on the real estate industry. Although proposed tax reforms are expected to reduce property values and increase rentals, analysis using a computer spreadsheet shows that proposed reforms should decrease rents, while affecting property values only minimally. The economic analysis of expected tax reforms also indicates that commercial building values are more likely to increase without affecting commercial tenants' rent levels.
Publication Name: California Management Review
Subject: Business, general
ISSN: 0008-1256
Year: 1985
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Creating jobs through pension fund investments in real estate: innovations from California
Article Abstract:
Investing pension funds in real estate can be a successful means of producing a high return on the initial investment. Such investment can also provide increase employment for local communities and members of the local union.
Publication Name: California Management Review
Subject: Business, general
ISSN: 0008-1256
Year: 1985
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