Abstract

http://ssrn.com/abstract=1622369
 


 



Year-End Actions by Plan Administrators


David A. Pratt


Albany Law School

2008

ABA Section of Taxation News Quarterly, Vol. 28, No. 1, 2008

Abstract:     
This article discusses actions and decisions that were required by or around the end of 2008 to ensure (1) compliance with the final regulations under Internal Revenue Code section 403(b), (2) compliance with Code section 409A, and (3) that qualified plan documents are timely amended to comply with new laws and regulations.

Number of Pages in PDF File: 2

Keywords: Internal Revenue Code, 403(b), 409A

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Date posted: June 9, 2010  

Suggested Citation

Pratt, David A., Year-End Actions by Plan Administrators (2008). ABA Section of Taxation News Quarterly, Vol. 28, No. 1, 2008. Available at SSRN: http://ssrn.com/abstract=1622369

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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