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The Role of the Professional Adviser
Qualified Pension ProfitSharing and Stock
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allocated amount annual annuity contract annuity plan apply assets basis beneficiary bond business combination business lease business taxable income carryover cash Clay Brown compensatory income December 31 deduction determined dividends domestic parent employee's employer contributions estate tax Example excess excluded executive executive compensation exempt trust exercise fair market value forfeiture funds gift tax gross income included interest Internal Revenue Service investment limitation loan marital deduction ment nonforfeitable option price ordinary income owner-employee paid participants past service cost payment pension plan pension trust period ployees premiums prior profit-sharing plan prohibited transaction purchase plan qualified plan qualified stock option real property received Regs regulations restricted stock option retirement benefits retirement plan Revenue Ruling Revenue Service salary Section 401 self-employed person separation from service share SPECIAL RULES stock bonus plan taxpayer term termination tion transfer trust instrument U.S. citizen employee unrelated business taxable vesting