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Central Pension Fund of the IUOE
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Central Pension Fund of the IUOE
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Retirement, LLC
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Compass Retirement Consulting Group, Inc.
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Nicholas Pension Consultants
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Trucker Huss, A Professional Corporation
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Retirement Plan Legal Specialist Pentegra
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Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc.
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Retirement Plan Relationship Manager ERISA Services, Inc.
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Bates & Company
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Nova 401(k) Associates
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Carpenter Morse Group
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| Text of Proposed Regulation on Definition of 'Student,' 'School' for Purposes of FICA Exemption (PDF) Internal Revenue Service [IRS]  [Official Guidance] Feb. 24, 2004 37 pages. Excerpt: This document contains proposed regulations that provide guidance regarding the meaning of 'school, college, or university' and 'student' for purposes of the student FICA exception under sections 3121(b)(10) and 3306(c)(10)(B) of the Internal Revenue Code (Code). |
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