Federal Tax

Plan Qualification — Pension and Profit-Sharing Plans (Portfolio 351)

  • This Portfolio examines the rules governing the tax qualification of pension and profit-sharing plans under Code §401(a) and the various qualification requirements.

Description

Bloomberg Tax Portfolio, Plan Qualification — Pension and Profit-Sharing Plans, 351, examines the rules governing the tax qualification of pension and profit-sharing plans under Code §401(a). The Portfolio examines the various qualification requirements and analyzes discrimination issues that may arise.

Table of Contents

I. Introduction
II. Requirements of a Qualified Retirement Plan
III. Coverage and Participation
IV. The Vesting Rules
V. Benefit Accrual
VI. The § 415 Limits on Benefits
VII. Top-Heavy Rules
VIII. Special Rules Regarding Military Personnel and Veterans
IX. Section 401(a)(4): Nondiscrimination as to Benefits or Contributions
X. Medical Benefits to Retirees, Their Spouses and Dependents
XI. Selected Issues Involving Bankruptcy and Qualified Plans
XII. Prohibited Tax Shelter Transactions

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Felicia Finston
Wilkins Finston Law Group
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