Washington Items
Article Abstract:
There has been some controversy over the reversion of excess plan assets to employers from overfunded defined benefit plans. Three cases where reversion is likely to occur are highlighted. The Internal Revenue Service (IRS) Tax Act of 1981 (ERTA) caused several alterations in the deduction regulations for IRA accounts. Anticipated changes are explained. Other issues addressed include Womens Equity Pension Legislation, final regulations on lump sum distributions, cafeteria plans, proposed regulations for employee leasing, fringe benefits moratorium, Tefra designations for the deferral of plan distributions, Section 401(K) regulations and early termination regulations.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1984
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House and Senate revenue reconciliation bills contain employee benefit provisions
Article Abstract:
Employee benefits provisions are in both the House and Senate 1997 revenue reconciliation bills, although more significant legislation was enacted in 1996. The American Dream IRA, backloaded IRAs, and other expanded IRA features are included. Educational assistance tax provisions and an independent contractor safe harbor are also included, although the Senate bill also features excise and business tax changes, among others, not found in the House version.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1997
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- Abstracts: AAA President Slate focuses ADR challenges. ADR in the new century. Mediation year 2051? Given the mind-boggling advances in high technology, is it possible that someday a smart software program would replace mediators?
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