"Reg. 8324 now provides when plan participants will be required to include as gross income the value of the contributions made by the employer to a plan if: (1) the plan is tax qualified; (2) the plan is not tax qualified; (3) the plan is not tax qualified when the contributions were made but secured such qualification thereafter; and (4) the plan is tax qualified when the contributions were made but is disqualified at some point thereafter. It also provides when the beneficiaries of a plan participant will be required to include as gross income the benefit received from the plan: (1) upon the death of the plan participant; (2) as alimony; (3) as child support; or (4) as the share of the participant's former spouse in the marital properties."  MORE >>