For clients who can't deduct their premiums as self-employed people, or who can't claim them as unreimbursed medical expenses, tax-qualified
dollars from an HSA makes LTCI much more feasible.
Then why would a tax-exempt organization sponsor a tax-qualified
Rather, the sponsoring organization determines what is the best design for accomplishing its objectives (including cost considerations) for establishing and maintaining a tax-qualified
Since deferred compensation paid by a taxable entity outside of a tax-qualified
plan is not subject to Section 457, income tax can be deferred until the compensation is paid even if the executive's rights to the benefits are fully vested-as long as the benefits are unfunded (i.
But 401(k)'s are only one of many tax-qualified
options employers can offer.
long-term care insurance plans meet standards set by the Health Insurance Portability and Accountability Act of 1996 (Kennedy/Kassebaum).
The plan involved in Shumate happened to be tax-qualified
Compared with employee stock purchase plans qualifying under section 423 and other tax-qualified
plan arrangements, however, ISOs offer greater flexibility because they are not subject to minimum participation and nondiscrimination rules.
Notice 97-31 contains language, for instance, that might cause private long-term care insurance policies - sold before HIPAA's implementation date and "grandfathered" under HIPAA as tax-qualified
- to lose their tax-qualified
Annuities can provide supplemental retirement income but should be separate from your tax-qualified
The Internal Revenue Service has announced the 2017 limits that affect the operation of tax-qualified
retirement plans, including 401(k) plans, and certain other types of employee benefit plans, including deferred compensation plans that may be subject to Internal Revenue Code 409A.