" ... discusses the particular issues that arise in connection with the design and administration of retirement plans, both qualified and non-qualified, and in health, welfare and fringe benefit plans maintained by small employers. There are varying legal definitions of small employers and small plans for different purposes, but most employers with fewer than 500 employees (or plans with fewer than 500 plan participants) are considered a small employer (or a small plan) for purposes of the employee benefit rules"--Portfolio description (p. iii).
Connors v . Brady - Cline Coal Co.- 19.21 , n . 2 . Daitch v . Delight Fashions , Inc.- 20.3 , n . 4 . Dallas Dental Lab . , Inc. v . Commissioner§ 13.6 , n . 2 . Dallas Wood v . C.I.R.- 13.3 , n . 1 ; $ 16.6 , n . 24 . Dameron v .
This book is set out in the same order as Form P11D making it easy for you to find exactly what you're looking for.
" ... describes the federal income tax consequences of establishing and maintaining an Employee Stock Ownership Plan (ESOP) under [section] 401(a) and a leveraged ESOP under [sections] 409 and 4975.
" ... describes the federal income tax consequences of establishing and maintaining an Employee Stock Ownership Plan (ESOP) under [section] 401(a) and a leveraged ESOP under [section] 409 and [section] 4975.
Taxation of Employee Fringe Benefits: A Guide for State and Local Government Employers
The Pension Plan Crisis Continues-- and Its Grip Is Stronger: Summary of Key Findings from the 2005 Conference Board/Watson Wyatt...
Law of Employee Pension and Welfare Benefits
Fringe Benefit Tax Design: Decision Time
William Agee , CEO of Bendix , appealed to his board for reassurance and the board promptly granted $ 16 million in salary guarantees to the company's top sixteen officers ( Agee's share was $ 4 million ) and called upon Allied ...
Employee Fringe and Welfare Benefit Plans