Regional Vice President of Sales The Retirement Plan Company
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AimPoint Pension
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Bates & Company, Inc.
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Compass
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Loan & Distribution Specialist AimPoint Pension
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IRS Proposed Regs Address UBTI Calculations for VEBAs and SUBs
Practical Law Company [Guidance Overview] Feb. 10, 2014 "The proposed regulations: [1] Limit the amount of exempt function income that VEBAs and SUBs can set aside in calculating UBTI. [2] Clarify and replace regulations on this issue that were proposed in 1986, which are withdrawn under the new proposed regulations. [3] Add examples reflecting IRS positions taken in the new proposed regulations." |
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