Detail The Safe-Harbor Solution   Oleh:  Collins, Michael J. ; Sherman, Charles W. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 188 no. 1 (Jul. 1999), page 41-44. Topik: SOLUTION; safe - harbor; solution Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel For many years small businesses wanting to set up retirement plans faced a formidable barrier - the complex and time - consuming non discrimination testing the law requires. However, effective for plan years beginning in 1999, the Small Business Job Protection Act of 1996 introduced safe - harbor formulas for 401(k) salary deferral and matching contributions that eliminated the need for employers to perform annual nondiscrimination testing. By adopting the safe - harbor formulas that are outlined below, small employers may be able to contribute higher amounts on behalf of owners, partners and other highly compensated employees (HCE s) while reducing the amounts contributed on behalf of non - HCE s. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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