Abstract

http://ssrn.com/abstract=1444049
 


 



Focus on . . . Catch-Up Contributions


David A. Pratt


Albany Law School

2002

Journal of Pension Benefits, Vol. 9, No. 3, p. 37, Spring 2002

Abstract:     
This article provides a thorough examination of issues associated with catch-up contributions. It is replete with examples, considers recently issued proposed regulations in addition to the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), and raises questions that future IRS guidance will have to address.

Number of Pages in PDF File: 15

Keywords: Economic Growth and Tax Relief Reconciliation Act of 2001, catch-up contributions

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Date posted: August 7, 2009  

Suggested Citation

Pratt, David A., Focus on . . . Catch-Up Contributions (2002). Journal of Pension Benefits, Vol. 9, No. 3, p. 37, Spring 2002. Available at SSRN: http://ssrn.com/abstract=1444049

Contact Information

David A. Pratt (Contact Author)
Albany Law School ( email )
80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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