Foreign plans come under fire

Bergsman, Steve
March 1997
Treasury & Risk Management;Mar97, Vol. 7 Issue 2, p12
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.


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