The Resource EPCRS--plan correction and disqualification, Marcia Beth Stairman Wagner, Alden J. Bianchi and Diane Goulder Cohen

EPCRS--plan correction and disqualification, Marcia Beth Stairman Wagner, Alden J. Bianchi and Diane Goulder Cohen

Label
EPCRS--plan correction and disqualification
Title
EPCRS--plan correction and disqualification
Statement of responsibility
Marcia Beth Stairman Wagner, Alden J. Bianchi and Diane Goulder Cohen
Title variation
Employee Plans Compliance Resolution System--plan correction and disqualification
Creator
Contributor
Author
Publisher
Subject
Genre
Language
eng
Summary
"... discusses the potentially adverse consequences of plan disqualification (in the case of tax-qualified plans, Simplified Employee Plans, and SIMPLE IRA plans) or income inclusion and related income or employment tax exposure (in the case of tax sheltered annuity plans), and describes the panoply of options available to plan sponsors when faced with plans that fail to conform to the exacting requirements that the tax law imposes on these types of plans. In particular, the Portfolio explains how sponsors of tax-qualified plans, [section] 403(b) plans, SEPs and SIMPLE IRA plans may correct violations of [section] 401(a), [section] 403(a), [section] 403(b), [section] 408(k), or [section] 408(p) either through retroactive plan amendments and [section] 7805(b) relief, or by using any one or more of the correction procedures and programs that make up the Employee Plans Compliance Resolution System (or "EPCRS"). The Portfolio also includes a discussion of how a taxpayer may contest a proposed plan disqualification through the IRS and the Tax Court."
Member of
Cataloging source
BNA
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 375-3rd ONLINE
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
Series statement
  • U.S. income portfolios : compensation planning
  • Compensation planning portfolios
Series volume
  • 375-3rd
  • 375-3rd
Label
EPCRS--plan correction and disqualification, Marcia Beth Stairman Wagner, Alden J. Bianchi and Diane Goulder Cohen
Instantiates
Publication
Copyright
Note
  • Co-author: Alden J. Bianchi, <Sept. 26, 2007>
  • Authors: Marcia Beth Stairman Wagner and Diane Goulder Cohen, <Aug. 31, 2010>-2014
  • Published: Washington, D.C., 2004-2007
  • Title from title screen (viewed Sept. 5, 2014)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Development of voluntary and audit correction mechanisms
  • The
  • Employee plans compliance resolution system: basic features
  • EPCRS: correction programs
  • EPCRS model correction methods and earnings adjustments
  • Department of Labor voluntary fiduciary correction program
  • Working papers
  • Detailed analysis.
  • Plan disqualification: effects of plan disqualification
  • The
  • Disqualification process
  • A
  • Taxonomy of plan defects: historical view
  • Retroactive plan amendments, [section] 7805(b) relief and closing agreements under [section] 7121
  • The
Control code
60315082
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Specific material designation
remote
System control number
(OCoLC)60315082
System details
Mode of access: World Wide Web
Label
EPCRS--plan correction and disqualification, Marcia Beth Stairman Wagner, Alden J. Bianchi and Diane Goulder Cohen
Publication
Copyright
Note
  • Co-author: Alden J. Bianchi, <Sept. 26, 2007>
  • Authors: Marcia Beth Stairman Wagner and Diane Goulder Cohen, <Aug. 31, 2010>-2014
  • Published: Washington, D.C., 2004-2007
  • Title from title screen (viewed Sept. 5, 2014)
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Development of voluntary and audit correction mechanisms
  • The
  • Employee plans compliance resolution system: basic features
  • EPCRS: correction programs
  • EPCRS model correction methods and earnings adjustments
  • Department of Labor voluntary fiduciary correction program
  • Working papers
  • Detailed analysis.
  • Plan disqualification: effects of plan disqualification
  • The
  • Disqualification process
  • A
  • Taxonomy of plan defects: historical view
  • Retroactive plan amendments, [section] 7805(b) relief and closing agreements under [section] 7121
  • The
Control code
60315082
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Specific material designation
remote
System control number
(OCoLC)60315082
System details
Mode of access: World Wide Web

Library Locations

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