Qualified Plans, Insurance, and Professional Corporations: ALI-ABA Course of Study Materials, Volume 2American Law Institute-American Bar Association, Committee on Continuing Professional Education, 1988 - Professional corporations |
Contents
A Table of Contents 479 | 645 |
I | 649 |
Maximizing Values in the Professional Practice | 652 |
Copyright | |
30 other sections not shown
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Common terms and phrases
accrued benefit addition agreement ALI-ABA allocated alternate payee amount annuity applicant represents assets Bank benefit plans Blue Book cafeteria plan cash Code Sec coverage December 31 deduction defined benefit defined contribution plan determined disability distribution domestic relations order Effective Date Elective Deferrals eligible employee contributions Employee's ERISA Sec excess contributions fair market value Federal funds Grantor Grantor's spouse highly compensated employees independent fiduciary interest Internal Revenue Internal Revenue Code Internal Revenue Service investment limited line of business loan minimum Model Amendment notice option paid Participant's participants and beneficiaries partnership party payment pension plan percent percentage period plan administrator Plan's premium Professional Corporations proposed exemption proposed transaction purposes pursuant qualified domestic relations Qualified Plans Rabbi Trust rental requirements respect retirement satisfy Scottsdale section 89 securities shareholder Tax Reform Act taxable temporary regulations termination termination of employment tion transfer trust