Year-End Actions by Plan Administrators
David A. Pratt
Albany Law School
ABA Section of Taxation News Quarterly, Vol. 28, No. 1, 2008
This article discusses actions and decisions that were required by or around the end of 2008 to ensure (1) compliance with the final regulations under Internal Revenue Code section 403(b), (2) compliance with Code section 409A, and (3) that qualified plan documents are timely amended to comply with new laws and regulations.
Number of Pages in PDF File: 2
Keywords: Internal Revenue Code, 403(b), 409A
Date posted: June 9, 2010