Focus on . . . The Pension Provisions of EGTRRA

Journal of Pension Benefits, Vol. 9, No. 1, p. 49, Autumn 2001

21 Pages Posted: 7 Aug 2009  

David A. Pratt

Albany Law School

Date Written: 2001

Abstract

This article describes the pension changes made by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), most of which take effect in 2002. Many of these changes are controversial, but there is no doubt that they offer significant planning opportunities.

Keywords: Economic Growth and Tax Relief Reconciliation Act of 2001, pension

Suggested Citation

Pratt, David A., Focus on . . . The Pension Provisions of EGTRRA (2001). Journal of Pension Benefits, Vol. 9, No. 1, p. 49, Autumn 2001. Available at SSRN: https://ssrn.com/abstract=1444051

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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