EPCRS--plan correction and disqualification /

" ... discusses the potentially adverse consequences of plan disqualification (in the case of tax-qualified plans, Simplified Employee Plans, and SIMPLE IRA plans) or income inclusion and related income or employment tax exposure (in the case of tax sheltered annuity plans), and describes the p...

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Bibliographic Details
Main Author: Wagner, Marcia Beth Stairman, 1962-
Corporate Author: Tax Management Inc
Other Authors: Bianchi, Alden J, Cohen, Diane Goulder
Format: Online
Language:English
Published: Arlington, VA : Tax Management, [©2004]-
Series:Tax management portfolios ; 375-3rd
Tax management compensation planning portfolios ; 375-3rd
Subjects:
Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%20375
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