Compliance issues for tax deferred custodial accounts under s. 403(b)(7) of the Internal Revenue Code
Article Abstract:
The author discusses correction methods available to certain tax-exempt groups under the Employee Plans Compliance Resolution System. The differences between custodial accounts and annuity arrangements are examined. Topics include IRS voluntary compliance programs and specific compliance issues, such as non-approved trustee/custodians and non-complying investments.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Unreleased TAM on exclusion of certain employees under s. 410(a)
Article Abstract:
An unreleased technical advice memorandum from the IRS explaining which employees can be excluded under IRC section 410(a) from employee benefits and pension plans is presented.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
Economic Growth and Tax Relief Reconciliation Act of 2001: new opportunities for 401(k) plan sponsors and participants
Article Abstract:
The authors discuss the impact of the Economic Growth and Tax Relief Reconciliation Act of 2001 on pension plans.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 2001
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: In the aftermath of Seminole: waiver of sovereign immunity under Section 106(b) of the Bankruptcy Code. Getting to waiver: a legislative solution to state sovereign immunity in bankruptcy after Seminole Tribe
- Abstracts: Counseling without case law. Unilateral refusals to deal under section 2 of the Sherman Act. Customer-instigated exclusive dealing
- Abstracts: Environmental justice without borders: the need for an international court of the environment to protect fundamental environmental rights
- Abstracts: Financial issues. Banking in the Twenty-First Century
- Abstracts: Metropolitan development and policing: the elephant in the living room. Federal child abuse and child neglect policy in the United States since 1974: a review and critique