Featured Jobs
|
Pattison Pension
|
|
Plan Administrator, Defined Benefit & Cash Balance The Pension Source
|
|
Regional Vice President, Sales MAP Retirement
|
|
DWC - The 401(k) Experts
|
|
MAP Retirement
|
|
Sentinel Group
|
|
BPAS
|
|
MAP Retirement
|
|
Retirement Relationship Manager MAP Retirement
|
|
Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
|
|
Strategic Retirement Plan Consultant Retirement Plan Consultants
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
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.
|
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |