Abstract

http://ssrn.com/abstract=1521560
 


 



IRS Finalizes Separate Line of Business Rules


David A. Pratt


Albany Law School

Charles Lockwood


affiliation not provided to SSRN

1995

Journal of Pension Planning and Compliance, Vol. 21, No. 2, 1995

Abstract:     
In testing compliance with the employee coverage and nondiscrimination rules for qualified retirement plans, related employers are generally aggregated and treated as a single employer. In 1986, Congress gave diversified employers the opportunity to perform compliance testing on a separate line of business basis. This article analyzes and critiques the detailed final regulations issued by Treasury and IRS.

Number of Pages in PDF File: 24

Keywords: retirement plans, IRS

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Date posted: December 14, 2009  

Suggested Citation

Pratt, David A. and Lockwood, Charles, IRS Finalizes Separate Line of Business Rules (1995). Journal of Pension Planning and Compliance, Vol. 21, No. 2, 1995. Available at SSRN: http://ssrn.com/abstract=1521560

Contact Information

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

Charles Lockwood
affiliation not provided to SSRN
Feedback to SSRN


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