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Employment Benefits and Divorce
Oleh:
Maples, Larry
;
Earles, Melanie James
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 193 no. 2 (Feb. 2002)
,
page 40-44.
Topik:
employment
;
employment benefits
;
divorce
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.13
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Baby boomers have trillions of dollars invested in employee benefit plans. For many couples, these benefits represent the most valuable asset they have accumulated during their marriage. Dividing the spoils in a divorce is fraught with serious tax implications that CPA s should examine carefully. This article provides an in - depth look at the rules CPA s need to know - including IRC section 1041 - so they can counsel divorcing clients on the tax implications of retirement plan balances in a property settlement.
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