What people are saying - Write a review
We haven't found any reviews in the usual places.
Types of Plans
MakeUp Contribution for Loss Members of Affiliated Group
Incentive Stock Options
100 percent adjusted annual addition annual benefit annuity plans apply average compensation average contribution percentage average deferral percentage benefit begins cafeteria plan calendar class year plan December 31 defined benefit plan defined contribution plan definitely determinable benefits dollar limitation eligible employees employee benefit employee stock ownership employee's employer contributions employer corporation employer matching contributions ERISA excess exempt exercise fair market value fiduciary five percent highly compensated employees incentive stock option income individual account plan Internal Revenue Code loss member Make-up contributions money purchase plan OASDI option is granted parent or subsidiary participant's account pension plan percent of compensation percent rate plan fraction plan IRC plan which provides pre-ERISA money purchase profit-sharing and stock profit-sharing plans prohibited transaction rules qualified plan qualifying employer securities requirements of IRC salary reduction arrangements stock bonus plan stock ownership plan subsidiary corporation successor plan taxable termination insurance thrift plan transfer unused limit carryover