12/13/2001: Catch-Up Contributions Under Internal Revenue Code Section 414(v) (PDF) (White & Case, LLP, published by Profit Sharing/401(k) Council of America)9 pages; Commentary on Internal Revenue Code section 414(v) and proposed treasury regulations issued October 23, 2001. Excerpt: "The following summary highlights the substantive provisions of the Proposed Regulations and includes comments and observations on areas plan sponsors and administrators should consider in deciding if a catch-up contribution provision should be added to their plans and what should be done in connection with the addition of the feature."
Important word about authorship:
BenefitsLink ® (BenefitsLink.com) provides this page for you, with a hypertext link to an item we think is interesting and valuable for companies sponsoring employee benefit plans, employees who participate in plans, and firms who provide products and services to plans. But BenefitsLink is not the author of the item to which this hypertext link will take you (unless expressly indicated there).
|
|
|
