1 Among the targets that the simplification advocates have in their sights is section 415 of the Code. 2 Section 415 places limits onStein, Norman PFla.tax Rev
Role of the Small Business Job Protection Act of 1996 in the repeal of the IRC section 415(e); Full limit applicable for each plan under the repeal; Inactive participants; Action required.LangerDavidGellerSheldonM.SchulmanMichaelD.CPA Journal...
Usually the member purchases the service credits with after-tax dollars. Prior to passage of the Taxpayer Relief Act of 1997 (TRA 97), this purchase was treated as a contribution made to a defined contribution plan for the purpose of testing under IRC Section 415.Zorn, Paul...
Treatment received by employer-provided benefits under the IRC Section 415 (n); Criteria for define contribution plans under Section 415 (n); Provisions of the IRC Section 415 (n) which apply to permissive service credits.ZornPaulGovernment Finance Review...