Focus on . . . Catch-Up Contributions
Journal of Pension Benefits, Vol. 9, No. 3, p. 37, Spring 2002
15 Pages Posted: 7 Aug 2009
Date Written: 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.
Keywords: Economic Growth and Tax Relief Reconciliation Act of 2001, catch-up contributions
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