TITLE

TO (B) OR NOT TO (B): IS THAT THE QUESTION? TWENTY-FIRST CENTURY SCHIZOID PLANS UNDER SECTION 403(B) OF THE INTERNAL REVENUE CODE

AUTHOR(S)
Pratt, David
PUB. DATE
February 2010
SOURCE
Albany Law Review;2010, Vol. 73 Issue 1, p139
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article looks at the history of section 403(b) of the Internal Revenue Code in the U.S., which focuses on pension plans. Section 403(b) can offer retirement fund plans for 3 kinds of employers, which are tax-exempted companies in accordance to Code section 501(c)(3), public schools, and religious officials. The article concludes that section 403(b) can be complemented with the Economic Growth and Tax Relief Reconciliation Act of 2001, where the latter provides pension conveniences to retirees.
ACCESSION #
54020814

 

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