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Benefits and Pensions
Contributions to qualified pension, profit-sharing, or stock bonus plans made by an employer for an employee’s exclusive benefit are exempt from taxation. Qualified plans include pensions, section 401(k) plans, section 403(b) plans, annuities, section 408 individual retirement accounts (IRAs), section 408A Roth IRAs, multiemployer plans, employee stock ownership plans (ESOPs), and hybrid pension plans.
Analysis covers a range of topics specific to defined compensation plans and defined benefit plans, including minimum participation standards, minimum vesting requirements, and minimum funding standards. Tax Analysts also provides invaluable insight for plan administrators and plan sponsors for plans that are both insured and self-insured. Third-party administrators will also benefit from the comprehensive coverage offered by Tax Analysts.
Executive compensation issues are also prominently featured in our news stories, including extensive coverage of rules under section 162(m) on excessive compensation.
Additional benefit and pension issues covered include flexible spending accounts (FSAs), health reimbursement arrangements (HRAs), health savings accounts (HSAs), cafeteria plans, qualified longevity annuity contracts (QLACs), pension equity plans (PEPs), target date funds, and lump-sum plans.
The IRS also has preapproved prototype and volume submitter programs for qualified plans and the determination letter programs for determining whether a plan design satisfies statutory and regulatory requirements. Additional coverage areas involving issues of concern to plan administrators include age discrimination testing, whipsaw, and safe harbors.
Tax Analysts has subject matter experts who can discuss taxation of benefits and pensions. To schedule an interview or a background session, please contact us at email@example.com or 1-800-955-2444.