Focus on . . . Pension Simplification

Journal of Pension Benefits, Vol. 9, No. 2, p. 8, Winter 2002

20 Pages Posted: 7 Aug 2009  

David A. Pratt

Albany Law School

Date Written: 2002

Abstract

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.

Keywords: pension, federal tax system, employee benefits

Suggested Citation

Pratt, David A., Focus on . . . Pension Simplification (2002). Journal of Pension Benefits, Vol. 9, No. 2, p. 8, Winter 2002. Available at SSRN: https://ssrn.com/abstract=1444050

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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