Focus on . . . Catch-Up Contributions

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

15 Pages Posted: 7 Aug 2009  

David A. Pratt

Albany Law School

Date Written: 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.

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

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: https://ssrn.com/abstract=1444049

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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