Estates, Gifts, And Trusts (EGT)

Employee Benefits for Tax-Exempt Organizations (Portfolio 487)

  • The Portfolio, Employee Benefits for Tax-Exempt Organizations, No. 487, focuses on the special issues that arise in connection with the design and administration of deferred compensation.

Description

Bloomberg Tax Portfolio, Employee Benefits for Tax-Exempt Organizations, No. 487, focuses on the special issues that arise in connection with the design and administration of deferred compensation, welfare benefit and incentive plans maintained by private organizations that are exempt from federal income tax under §501 of the Internal Revenue Code. Special rules that only apply to plans maintained by churches and church-controlled organizations also are addressed. In addition, background information respecting generally applicable rules is provided.

This Portfolio may be cited as Schwartz, 487 T.M., Employee Benefits for Tax-Exempt Organizations.

Table of Contents

I. Scope of Portfolio
II. Qualified Retirement Plans Under §401(a)
III. Tax-Deferred Annuities Under §403(b)
IV. Unfunded Deferred Compensation Plans Governed by §457
V. IRAs, SIMPLE and SEP Plans
VI. Prohibited Tax Shelter Transactions
VIII. Health and Other Benefits and Funding Methods
IX. Church Plans
X. Statutory Benefits
XI. Employer Aggregation
XII. Employment Law
XIII. Same-Sex Spouses

Daniel-Schwartz
Daniel Schwartz
Shareholder
Greensfelder Hemker & Gale PC
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