Focus on . . . Catch-Up Contributions
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 9, No. 3, p. 37, Spring 2002
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.
Number of Pages in PDF File: 15
Keywords: Economic Growth and Tax Relief Reconciliation Act of 2001, catch-up contributions
Date posted: August 7, 2009