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Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc.
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Bates & Company
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United 401(k) Plans, Inc.
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Prime Pensions, Inc.
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Trucker Huss, A Professional Corporation
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Retirement Plan Legal Specialist Pentegra
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Central Pension Fund of the IUOE
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Benefit Associates, Inc.
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Carpenter Morse Group
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Retirement Plan Relationship Manager ERISA Services, Inc.
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Central Pension Fund of the IUOE
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Compass Retirement Consulting Group, Inc.
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Retirement, LLC
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Nicholas Pension Consultants
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DPS Retirement Plan Consultant EPIC Retirement Plan Services
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Nova 401(k) Associates
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| IRS Elaborates on 1990 Ruling on Deductibility of Contributions for Post-Taxable-Year Comp Internal Revenue Service [IRS]  [Official Guidance] June 28, 2002 Revenue Ruling 2002-46. Excerpt: Rev. Rul. 90-105 holds that contributions to a [401(k) plan] ... are not deductible by the employer for a taxable year, if the contributions are attributable to compensation earned by plan participants after the end of that taxable year.... The facts in this revenue ruling are the same ... except for the addition of [a] plan amendment and [a] board resolution setting a minimum contribution for the plan year. These factual differences do not change the result. |
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