Focus on . . . Pension Simplification
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 9, No. 2, p. 8, Winter 2002
The law governing employer-provided retirement benefits is one of the most complex areas of federal tax law. Must it be so? A recent study by the Joint Committee on Taxation makes numerous suggestions for simplifying the federal tax system, including the law on qualified plans and other employee benefits. The author analyzes these suggestions and other simplification proposals, offers his own recommendations, and explains how the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) both simplifies and complicates pension law.
Number of Pages in PDF File: 20
Keywords: pension, federal tax system, employee benefits
Date posted: August 7, 2009