EPCRS--plan correction and disqualification / Marcia Beth Stairman Wagner, Alden J. Bianchi and Diane Goulder Cohen.

Show other versions (1)

" ... 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 panopl...

Full description

Bibliographic Details
Uniform Title:Tax management portfolios ; 375-3rd.
Tax management compensation planning portfolios ; 375-3rd.
Main Author: Wagner, Marcia Beth Stairman, 1962-
Corporate Author: Tax Management Inc
Other Authors: Bianchi, Alden J.
Cohen, Diane Goulder
Language:English
Published: Arlington, VA : Tax Management, [©2004]-
Series:Tax management portfolios ; 375-3rd.
Tax management compensation planning portfolios ; 375-3rd.
Subjects:
Individual retirement accounts > United States.
Tax shelters > Law and legislation > United States.
Online Access:
Connect to online resource - Law Library authorized users
Variant Title:
Employee Plans Compliance Resolution System--plan correction and disqualification
Format: Electronic Website
Contents:
  • Detailed analysis. Plan disqualification: effects of plan disqualification
  • The disqualification process
  • A taxonomy of plan defects: historical view
  • Retroactive plan amendments, [section] 7805(b) relief and closing agreements under [section] 7121
  • The development of voluntary and audit correction mechanisms
  • The employee plans compliance resolution system: basic features
  • EPCRS: correction programs
  • EPCRS model correction methods and earnings adjustments
  • Department of Labor voluntary fiduciary correction program
  • Working papers.