 | 2004 - 1652 pages
...ownership plans that do not apply to other types of qualified plans. EXPLANATION OF PROVISION In General Under a plan of deferred compensation that meets the...qualification standards of the Internal Revenue Code (sec. 401 (a)), an employer is allowed a deduction for contributions to a tax-exempt trust to provide... | |
 | United States. Congress. Joint Committee on Taxation - 1986 - 36 pages
...Avoidance of Certain Pension Requirements Through the Use of Leased Employees Present Law In general Under a plan of deferred compensation that meets the...qualified plan), an employer is allowed a deduction, within certain limitations, for contributions to a trust to provide employee benefits. Similar rules... | |
 | 1990 - 60 pages
...neutral with respect to present law. II. PRESENT-LAW RULES 3 A. Overview of Qualified Plans In general A plan of deferred compensation that meets the qualification...standards of the Internal Revenue Code (a qualified plan) is accorded special tax treatment under present law. Employees do not include qualified plan benefits... | |
 | 1990 - 76 pages
...neutral with respect to present law. II. PRESENT-LAW RULES 2 A. Overview of Qualified Plans In general A plan of deferred compensation that meets the qualification...standards of the Internal Revenue Code (a qualified plan), is accorded special tax treatment under present law. Employees do not include qualified plan benefits... | |
 | United States. Congress. Senate. Committee on Finance - 1991 - 220 pages
...nondeductible contributions to an IRA. B. Other Tax Incentives for Saving Qualified retirement plant In general A plan of deferred compensation that meets the qualification...standards of the Internal Revenue Code (a qualified plan) is accorded special tax treatment under present law. Employees do not include qualified plan benefits... | |
 | 1991 - 86 pages
...nondeductible contributions to an IRA. B. Other Tax Incentives for Saving Qualified retirement plans In general A plan of deferred compensation that meets the qualification...standards of the Internal Revenue Code (a qualified plan) is accorded special tax treatment under present law. Employees do not include qualified plan benefits... | |
 | United States. Congress. House. Committee on Ways and Means - 1992 - 1924 pages
...anticipated loss without a corresponding benefit to employees. Explanation of provision In general. — Under a plan of deferred compensation that meets the...employer is allowed a deduction for contributions (within the limits of sec. 404) to a tax-exempt trust to provide employee benefits. Similar rules apply to... | |
 | 1992 - 1924 pages
...anticipated loss without a corresponding benefit to employees. Explanation of provision In general. — Under a plan of deferred compensation that meets the...employer is allowed a deduction for contributions (within the limits of sec. 404) to a tax-exempt trust to provide employee benefits. Similar rules apply to... | |
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Code (a qualified plan) is accorded special tax treatment under present law. Employees do not include qualified plan benefits in gross income until the benefits are distributed, even though the plan is funded and the benefits are nonforfeitable. 
