Detail Big Changes, Big Benefits   Oleh:  Taylor, George Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 6 (Jun. 2002), page 31-36. Topik: Benefits; changes; benefits Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.14 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel CPAs who help clients with pension planning, take notice : Sweeping changes in the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) have transformed this discipline. Fortunately, most of the changes are beneficial. For instance, 401 (k) participants now can contribute more money and plan participants can move money more freely between plans. Future benefits and contributions will be calculated more liberally. In addition, to encourage small businesses to offer retirement plans, increased benefits now are available to the company’s principals and officers. Nonetheless, despite the overall positive nature of the changes, the act still poses some pitfalls for the unwary. Many business and individual clients may need to adopt different strategies to get the most benefit from the new regulations and avoid the traps. (Of course, any pension planning CPAs do is complicated by the fact that, at least in theory, all of EGTRRA’s provisions will sunset in 2011. But in the meantime, due diligence requires amending and rewording client plans). This article outlines some of EGTRRA’s key pension reforms. Although much of the law is easy to understand, with clear dictates for best practice, the author has included "CPA alerts” when extra care is required. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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