12/28/2001: Analysis: State Income Tax Laws May Complicate New EGTRRA Defined Contribution Plan Allocations (The Segal Company)Excerpt: "If states do not conform their income tax laws to the federal Internal Revenue Code (IRC), the increased retirement savings that individuals can make under [EGTRRA] may be taxable under state law. In addition, employers would have state income tax withholding and reporting responsibilities."
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