The "plan" referred to in the title is one for correcting defects in qualified retirement plans for tax purposes. Partners in a Los Angeles law firm specializing in employee benefits overview how the Internal Revenue Service has handled qualification defects since 1998, when it consolidated remedial programs for restoring a plan's qualified status in the Employee Plans Compliance Resolution System (EPCRS). A question-and-answer format offers information in minimal legalese, examples, legal citations, and practitioner tips on common disqualifiers and how these programs operate. Substantial appendices include the directive governing EPCRS; a closing agreement checklist and sample; IRS code; other relevant federal regulations; related documents; and cases referenced to question numbers. Indexed by questions number. Annotation c. Book News, Inc., Portland, OR (booknews.com)
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Book Description Aspen Publishers, 2000. Hardcover. Book Condition: New. Bookseller Inventory # DADAX0735504970