Understanding, assessing the benefits of 419(e) plans

Sapers, Aviva
June 2007
Employee Benefit News;Jun2007, Vol. 21 Issue 7, p52
The article assesses the benefits of 419(e) plans to employers in the U.S. The author gives the reasons for offering post-retirement life insurance and post-retirement medical benefits despite the wide range of benefits provided in such a plan, including the taxation of income earned by fund investments. She indicates the flexibility in establishing plan retirement qualifications and the imposition of limits or payment caps in a 419(e) plan as its benefits.


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