Loren D. Stark Company
EPIC Retirement Plan Services
Randall & Hurley, Inc.
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|Analysis of Notice 2002-48: IRS OKs New 401(k) Contribution Strategy|
Small Business Council of America
Aug. 8, 2002
Excerpt: The IRS states in Notice 2002-48 that it will not challenge the deductibility of (1) employer contributions to a cash or deferred arrangement, (2) matching contributions to a defined contribution plan, or (3) prepayments combined with a guaranteed minimum contribution, when the contributions are made before the end of the tax year in anticipation of deferrals and matches to occur after the end of the tax year.
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