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Chapter 2Current Compensation
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accrual accrued benefit actuarial addition aggregate allocated amount annual annuity apply assets beneficiary cafeteria plan cash Chapter Code Sec conduit IRA corporation cost coverage covered December 31 deduction defined benefit plan defined contribution plan determined discussed disqualified distribution elective deferrals eligible employee's employer contributions employer securities ERISA sec ESOP Example exceed excess contribution excise tax excludable expenses fair market value five-year forfeiture forward averaging fringe benefits funding gross income highly compensated employees individual investment key employees line of business loan maximum ment minimum nonqualified plans normal retirement age options ordinary income paid participant's payable payments PBGC pension plan percent percentage period portion premiums present value profit-sharing plan Prop purposes qualified plan received reimbursement requirements rollover rules of Code spouse stock bonus plans substantial taxable taxpayer termination tion top-heavy treated trust VEBA vesting