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IRS Issues Proposed Regulations on Catch-Up Contributions to 401(k) Plans, 403(b) Annuities
Internal Revenue Service [IRS] 
[Official Guidance] Oct. 23, 2001 "This document contains ... guidance concerning the requirements for retirement plans providing catch-up contributions to individuals age 50 or older pursuant to the provisions of section 414(v). These proposed regulations would affect section 401(k) plans, section 408(p) SIMPLE IRA plans, section 408(k) simplified employee pensions, section 403(b) tax-sheltered annuity contracts, and section 457 eligible governmental plans ..." MORE >> |
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