Detail New Strategies for New Laws   Oleh:  Fleischman, Gary ; Guven, Neriman Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 2 (Feb. 1983), page 47-52. Topik: LAWS; strategies; laws Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.17 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Tax law changes in the 1990s have forced CPAs to make significant changes to the strategies they use in planning their clients retirement. The two most important tax acts - the Omnibus Budget Reconciliation Act of 1993 (OBRA 1993) and the Small Business Job Protection Act of 1996 (SBJPA 1996) - are pieces of legislation whose complexity offers additional tax planning opportunities for CPAs and their clients. OBRA 1993 generally complicates matters for highly paid employees, while SBJPA attempts to simplify retirement plans for small business employees through the creation of the Savings Incentive Match Plan for Employees (SIMPLE). This new savings vehicle and the laws many other provisions have important ramifications for tax practitioners. This article shows how CPAs can take advantage of planning techniques that help minimize the section 401 (k) discrimination problems resulting from the lowering of the qualified plan compensation limit. It also offers tax planning techniques that can maximize qualified plan contributions to highly paid client employees. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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