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TQThank You
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References in periodicals archive ?
These revisions to EPCRS bring the corrections available to sponsors of 403(b) plans into line with those available to the sponsors of tax qualified retirement plans.
If the prototype plan is not timely amended by the employer, then the plan is not a tax qualified plan.
Ohio 1994) ("Thus, this Court agrees with the Hall court's determination that pension plans must be both ERISA qualified and tax qualified to fall within the scope of U.
The unintended consequence of this would be to create "churning" in the market by encouraging consumers to drop their pre-HIPAA coverage and buy post-HIPAA tax qualified plans, at their current age, which would likely cost more.