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

Partner
Wilkins Finston Friedman Law Group LLP