Year-End Actions by Plan Administrators

ABA Section of Taxation News Quarterly, Vol. 28, No. 1, 2008

2 Pages Posted: 9 Jun 2010  

David A. Pratt

Albany Law School

Date Written: 2008

Abstract

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.

Keywords: Internal Revenue Code, 403(b), 409A

Suggested Citation

Pratt, David A., Year-End Actions by Plan Administrators (2008). ABA Section of Taxation News Quarterly, Vol. 28, No. 1, 2008. Available at SSRN: https://ssrn.com/abstract=1622369

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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