Final regulations clarify Roth IRA rules

Article Abstract:

The IRS has released final regulations covering the treatment of Roth individual retirement accounts (IRAs). The regulations contain some modifications of the proposals published in REG-115393-99 on Aug 1, 1998, but no significant changes. The Roth IRA provisions, which can be found in Section 408A, become effective in 1998. According to the IRS, the final Roth IRA regulations are retroactive to tax years from 1998 onwards.

Taxation, Individual retirement accounts, Retirement income, United States. Internal Revenue Service

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Excess pension plan assets can be put to various uses

Article Abstract:

Strategies for using assets in over-funded defined employee benefit pension plan to fund non-qualified benefits are discussed. Topics also include the use of such assets in pension plan mergers and to prevent hostile takeovers.

United States, Management, Pension funds, Employee benefits

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