IRS Finalizes Separate Line of Business Rules
Journal of Pension Planning and Compliance, Vol. 21, No. 2, 1995
24 Pages
Posted: 14 Dec 2009
Albany Law School
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:
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
