Pension plan excise taxes in bankruptcy proceedings

Article Abstract:

The IRS has successfully established its right to priority status for excise taxes on qualified pension plans in bankruptcy courts. Chapter 43 of the Internal Revenue Code lists 14 different excise taxes that the IRS can impose on such plans. No uniform approach to analyzing these tax claims has been established, but the IRS is becoming more aggressive in its collection procedures. Practitioners are advised to be prepared to challenge and seek subordinate status or disallowance of these claims.

Taxation, Cases, Qualified benefit plans, Excise taxes, Priorities of claims and liens, Excise tax

---

What makes successful defined benefit pension plans? An empirical look at pension plan characteristics

Article Abstract:

Pension plan funds are a major source of US and global capital, but research on them has not evaluated plan characteristics to determine what makes for successful plans. Mainstream research has looked at input, tax benefits, labor incentives, plan maturity, corporate costs and profitability. The study presented looked at the size of plans, their profitability, and if funding was adequate, but the cluster analysis used did not explain plan differences. More research is needed.

Research

---

An intermediate-term approach to trading common stocks: a pension fund perspective

Article Abstract:

An intermediate-term strategy for trading stocks is based on a technical indicator, the moving average convergence divergence (MACD). By tracking MACD, price trends and price momentum can be determined, to improve the timing of trading decisions. The MACD can be used to identify stocks that are overbought or oversold as well as gain or loss of momentum in a stock.

Methods, Planning, Evaluation, Investments, Portfolio management, Securities, Institutional investments

Similar abstracts:

• Abstracts: The hidden costs of employee-directed investments. Having greater access to flexible benefits improves employee retention: UK
• Abstracts: An updated look at nonqualified personal pension plans. Synthetic GICs emerge as another tool for stable portfolio
• Abstracts: Partial terminations: time for a further look. Legislative and judicial efforts to mandate parity between health care and disability income benefits for physical and mental illnesses

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.