IRS Finalizes Separate Line of Business Rules

Journal of Pension Planning and Compliance, Vol. 21, No. 2, 1995

24 Pages Posted: 14 Dec 2009  

David A. Pratt

Albany Law School

Charles Lockwood

affiliation not provided to SSRN

Date Written: 1995

Abstract

In testing compliance with the employee coverage and nondiscrimination rules for qualified retirement plans, related employers are generally aggregated and treated as a single employer. In 1986, Congress gave diversified employers the opportunity to perform compliance testing on a separate line of business basis. This article analyzes and critiques the detailed final regulations issued by Treasury and IRS.

Keywords: retirement plans, IRS

Suggested Citation

Pratt, David A. and Lockwood, Charles, IRS Finalizes Separate Line of Business Rules (1995). Journal of Pension Planning and Compliance, Vol. 21, No. 2, 1995. Available at SSRN: https://ssrn.com/abstract=1521560

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

Charles Lockwood

affiliation not provided to SSRN

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