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Deferred Annuity Contracts
Qualified CostofLiving Arrangements 44
2 other sections not shown
active participant adjusted gross income allocated amended applicable dollar amount assets or subsidiaries basis recovery rules bill is intended cafeteria plan calendar cash or deferred CATHERWOOD LIBRARY clear corporation Corrections Bill provides December 31 deferred arrangement designated nondeductible contributions dividend effective date elective deferrals employee's employer maintaining equal payment exception exceed excess aggregate contributions excess contributions excess deferrals excess distributions excise tax file separate returns Golden Parachutes Goodman grandfather rule highly compensated employees incentive stock option Individual Retirement Accounts IRA contributions loan lump-sum distribution married couples matching contributions minimum participation rule nondiscrimination rules parachute payments Plans The bill qualified cash qualified plans qualified voluntary employee requirements of IRC retirement rollover rules applicable section 457 plan self-employed individual separation from service simplified employee pension special nondiscrimination test spouse stock ownership plan substantially equal payment taken into account Tax Reform Act tax-sheltered annuity taxpayer Technical Corrections Bill Thrift Savings Plans treated