Affiliated service group rules: an overview
Article Abstract:
Pension plan sponsors must be aware of the possible effects of affiliated service groups and employee leasing on tax-qualified retirement plans. Noncompliance with affiliated service group rules could result in the plan's losing its tax-qualified status. The proposed IRC 414(o) is intended to ensure compliance with employee benefits rules in IRC 414(m,n). Leased owners, leased managers, successive organizations in time and shared employees are deemed attempts to avoid employee benefit rules.
Publication Name: The Journal of Pension Planning & Compliance
Subject: Human resources and labor relations
ISSN: 0148-2181
Year: 1992
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Deadline for compliance with substantive rule 16B-3 conditions extended
Article Abstract:
The SEC has extended by one year to Sep 1, 1993 the phase-in period for public company compliance with Rule 16b-3 conditions for employee benefit plans. The rule revisions were adopted pursuant to Securities Exchange Act of 1934 Section 16. The SEC granted the extension in appreciation of the public uncertainties about the rule as evidenced by the many requests for interpretation.
Publication Name: The Journal of Pension Planning & Compliance
Subject: Human resources and labor relations
ISSN: 0148-2181
Year: 1992
User Contributions:
Comment about this article or add new information about this topic:
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