haku: @indexterm Pension schemes / yhteensä: 167
viite: 61 / 167
| Tekijä: | Korb, P. J. Stewart, B. R. Smith, K. J. |
| Otsikko: | Determining eligibility for IRA deductions |
| Lehti: | Journal of Accountancy
1988 : DEC, VOL. 166:6, p. 134-135 |
| Asiasana: | TAXATION PENSION SCHEMES STRATEGIC PLANNING |
| Kieli: | eng |
| Tiivistelmä: | Review of guidelines to determine whether clients are "active participants" in employment-sponsored pension plans, related to eligibility for IRA deductions. Implications of the 1986 US Tax Reform Act. Double-benefit principle. Yearend conditions. Defined benefit versus defined contribution plans. Marital status and tax planning strategies. A Box reviews how an employee becomes an active participant. |
SCIMA