Loss of a plan's tax-qualified
status is a reputational risk to the company.
In the case of tax-qualified
retirement plans, these penalties are imposed on the entity manager, not the plan.
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).
Hall was the first case to address the issue of whether Shumate requires a plan to be tax-qualified
in order to be excluded from the bankruptcy estate under Bankruptcy Code [sections] 541(c)(2).
Under section 4975(e)(2), an employer is considered a disqualified person with respect to a tax-qualified
retirement plan if that person is -
France Revises Reporting Criteria to Grant Tax-qualified
Stock Options, Free Shares and BSPCE
SM] (LSS Select), tax-qualified
, LTC Partnership certified, pool of money long term care insurance plans to the states of Arizona and Colorado.
Business owners enjoy special tax advantages when offering tax-qualified
long term care insurance.
The courts are in conflict over whether annuity pension plans that are tax-qualified
under the provisions of Sec.