Has the Supreme Court Said 'Yea-Tes' to §414(q)? - Revisiting Top Hat Plans in Light of Yates
33 Tax Mgmt. Comp. Planning J. 9 (Jan. 7, 2005)
5 Pages Posted: 16 Jul 2019
Date Written: January 7, 2005
The authors discuss the possibly surprising analytical impact that the Supreme Court's Yates decision could have on whether a group is a "top hat" group for purposes of ERISA.
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