Chairman Rostenkowski's Modification to Certain Provisions of the Chairman's Mark : Dated July 18, 1989 Jcx-49-89
Chairman Rostenkowski's Modification to Certain Provisions of the Chairman's Mark : Dated July 18, 1989 Jcx-49-89
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In our eReader you can find the full English version of the book. Read Chairman Rostenkowski's Modification to Certain Provisions of the Chairman's Mark : Dated July 18, 1989 Jcx-49-89 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Chairman Rostenkowski's Modification to Certain Provisions of the Chairman's Mark : Dated July 18, 1989 Jcx-49-89
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Qualification rules The writing, notice, and other qualification rules would be retained as under H.R. 3150. In addition, the exclusive benefit rule would not be violated merely because individuals with no service nexus to the employer participate in the plan on an after-tax basis.
G. Other provisions 1. Union plans . — Collectively bargained plans, including multiemployer plans, would not be subject to the no executive-only plan rule, unless more than a de minimis number of employees covered b...y the plan perform professional services. Professional services would be defined as in H.R.
3150. The definition of de minimis in the case of governmental plans would apply as in H.R. 3150. These exceptions would only apply to employees subject to the bargaining agreement.
2. Church plans. — As under H.R. 3150, health plans maintained by churches and certain church-controlled organizations for church employees are not subject to the nondiscrimination rules.
3. Plans other than health plans .
What to read after Chairman Rostenkowski's Modification to Certain Provisions of the Chairman's Mark : Dated July 18, 1989 Jcx-49-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Qualification rules The writing, notice, and other qualification rules would be retained as under H.R. 3150. In addition, the exclusive benefit rule would not be violated merely because individuals with no service nexus to the employer participate in the plan on an after-tax basis.
G. Other provisions 1. Union plans . — Collectively bargained plans, including multiemployer plans, would not be subject to the no executive-only plan rule, unless more than a de minimis number of employees covered b...y the plan perform professional services. Professional services would be defined as in H.R.
3150. The definition of de minimis in the case of governmental plans would apply as in H.R. 3150. These exceptions would only apply to employees subject to the bargaining agreement.
2. Church plans. — As under H.R. 3150, health plans maintained by churches and certain church-controlled organizations for church employees are not subject to the nondiscrimination rules.
3. Plans other than health plans .
What to read after Chairman Rostenkowski's Modification to Certain Provisions of the Chairman's Mark : Dated July 18, 1989 Jcx-49-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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