TITLE

Foreign plans come under fire

AUTHOR(S)
Bergsman, Steve
PUB. DATE
March 1997
SOURCE
Treasury & Risk Management;Mar97, Vol. 7 Issue 2, p12
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
Criticizes the proposed Internal Revenue Service tax regulation on a portion of pension fund earnings from the overseas operations of American multinationals. Provisions of regulation; Measurement of surplus; Effect of the enactment of Section 404A of the tax code in 1980; Comments from David Wood.
ACCESSION #
9709070619

 

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