Focus on . . . Pension Simplification

Pratt, David A.

Abstract

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Focus on . . . Pension Simplification

David A. Pratt

Albany Law School

2002

Journal of Pension Benefits, Vol. 9, No. 2, p. 8, Winter 2002

Abstract:
The law governing employer-provided retirement benefits is one of the most complex areas of federal tax law. Must it be so? A recent study by the Joint Committee on Taxation makes numerous suggestions for simplifying the federal tax system, including the law on qualified plans and other employee benefits. The author analyzes these suggestions and other simplification proposals, offers his own recommendations, and explains how the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) both simplifies and complicates pension law.

Number of Pages in PDF File: 20

Keywords: pension, federal tax system, employee benefits

Accepted Paper Series

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Date posted: August 7, 2009

Suggested Citation

Pratt, David A., Focus on . . . Pension Simplification (2002). Journal of Pension Benefits, Vol. 9, No. 2, p. 8, Winter 2002. Available at SSRN: http://ssrn.com/abstract=1444050

Contact Information

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)