ABA Section of Taxation News Quarterly, Vol. 28, No. 1, 2008
2 Pages Posted: 9 Jun 2010
Date Written: 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.
Keywords: Internal Revenue Code, 403(b), 409A
Suggested Citation: 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