IRS Finalizes Separate Line of Business Rules
David A. Pratt
Albany Law School
affiliation not provided to SSRN
Journal of Pension Planning and Compliance, Vol. 21, No. 2, 1995
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, IRSAccepted Paper Series
Date posted: December 14, 2009
© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo6 in 0.312 seconds