About this product: This digital document is an article from The Tax Adviser, published by American Institute of CPA's on January 1, 2006. The length of the article is 1538 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Hurricane Katrina: IRAs, sec. 401(k)s and similar retirement plans.(individual retirement accounts) Author: Ruth Wimer Publication:The Tax Adviser (Magazine/Journal) Date: January 1, 2006 Publisher: American Institute of CPA's Volume: 37 Issue: 1 Page: 12(2)
About this product: This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 1999. The length of the article is 869 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Sec. 401(k) nondiscrimination safe harbors.(taxation) Author: Robert A. Lavenberg Publication:The Tax Adviser (Magazine/Journal) Date: May 1, 1999 Publisher: American Institute of CPA's Volume: 30 Issue: 5 Page: 291(2)
About this product: This digital document is an article from The Tax Adviser, published by American Institute of CPA's on January 1, 1996. The length of the article is 759 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The IRS expressed approval for a retirement plan that allowed employees to irrevocably elect to allow deferred compensation to be contributed to both a 401(k) and a nonqualified deferred compensation plan in Letter Ruling 9530038. The employer engaged in preliminary deferral and contribution calculations to determine the amount that could be contributed to the 401(k). The excess could be placed in the nonqualified plan or could be distributed.
Citation Details Title: Dual sec. 401(k) plan/nonqualified deferred compensation plan arrangement. Author: Lorraine Bell Publication:The Tax Adviser (Magazine/Journal) Date: January 1, 1996 Publisher: American Institute of CPA's Volume: 27 Issue: n1 Page: 8(2)
About this product: This digital document is an article from The Tax Adviser, published by Thomson Gale on March 1, 2006. The length of the article is 438 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Roth 401(k)s. Author: Lesli S. Laffie Publication:The Tax Adviser (Magazine/Journal) Date: March 1, 2006 Publisher: Thomson Gale Volume: 37 Issue: 3 Page: 133(1)
About this product: This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1994. The length of the article is 561 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The IRS has revoked a 1993 letter ruling that had allowed an employer to establish a separate nonqualified deferred compensation plan for highly compensated employees that would transfer funds to the company's 401(k) plan after year end if additional funding would have qualified. The employer that requested that original ruling had used a grantor trust, and the employees were allowed to elect the transfer. The employer's matching contributions were also transferred. The IRS did not justify the revocation, but the IRS may have felt the election signified constructive receipt of the funds.
Citation Details Title: IRS revokes "mirror" sec. 401(k) ruling. Author: Jennifer J. Bowers Publication:The Tax Adviser (Magazine/Journal) Date: August 1, 1994 Publisher: American Institute of CPA's Volume: 25 Issue: n8 Page: 478(2)
About this product: This digital document is an article from The Tax Adviser, published by Thomson Gale on February 1, 2007. The length of the article is 1218 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Automatic enrollment in Secs. 401(k) and 403(b) plans. Author: G. Edgar, Jr. Adkins Publication:The Tax Adviser (Magazine/Journal) Date: February 1, 2007 Publisher: Thomson Gale Volume: 38 Issue: 2 Page: 72(2)
About this product: This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1993. The length of the article is 1387 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: Retirement plans must meet seven annual tests to qualify as a 401(k) plan. The most confusing of the seven is the actual contribution percentage test, which defines a plan as top-heavy if over 60% of the account balances belong to key employees. Key employees are usually determined by their compensation. If a fund is top-heavy, the employer may choose to make matching contributions for non-key employees to lower the key employee percentage. Another option is the donation into the plan of profit-sharing distributions.
Citation Details Title: The cost of success: the top-heavy Sec. 401(k) plan. Author: Hal H., Jr. McKinney Publication:The Tax Adviser (Magazine/Journal) Date: August 1, 1993 Publisher: American Institute of CPA's Volume: 24 Issue: n8 Page: 500(3)
About this product: This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1998. The length of the article is 679 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: Rev. Rul. 98-30 allows automatic employee participation elections in Sec. 401(k) plans. (IRS Revenue Ruling) Author: Debbie R. Torrance Publication:The Tax Adviser (Magazine/Journal) Date: October 1, 1998 Publisher: American Institute of CPA's Volume: 29 Issue: n10 Page: 660(2)
About this product: This digital document is an article from The Tax Adviser, published by American Institute of CPA's on December 1, 2005. The length of the article is 516 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
Citation Details Title: New for 2006: Roth 401(k)s. Author: David M. Oleasz Publication:The Tax Adviser (Magazine/Journal) Date: December 1, 2005 Publisher: American Institute of CPA's Volume: 36 Issue: 12 Page: 723(2)
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