Detail A Matter of Form (5500)   Oleh:  Bergen, Cara E. ; Thompson, Beth Ann Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 189 no. 5 (2000), page 28-34. Topik: form [logic]; matter of form Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.10 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel U. S. workers hold more than $4.3 trillion of assets in private pension plans for themselves and their beneficiaries. As retirement plans and other benefits become an increasingly integral part of an employee’s compensation package, public concern is growing as to how to safeguard these assets. In response to these concerns, the Department of Labor and the IRS have initiated a number of efforts over the past 25 years to direct more attention to employer - sponsored employee benefit plans. The most significant oversight mechanism these agencies have to help them safeguard employee benefit plans is the annual information report, Form 5500, Annual Return/Report of Employee Benefit Plan. Each year more than a million pension, welfare and fringe benefit plans file the form 5500 series. In September 1997 the DOL and the IRS issued a proposal to replace the complicated form 5500 and 5500 C / R with a single form. After a period of practitioner comment, the new form 5500 debuts this year. Plan administrators and sponsors should use it for their 1999 plan year filings - for plan years that began in 1999. CPA s who prepare form 5500 for their clients or employers will benefit from a detailed look at what changes the overhaul brought about. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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