Detail Tax Reform Alters ESOP Landscape   Oleh:  Girard, Bryan Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 6 (Jun. 2002), page 37-42. Topik: tax reform; tax reform; ESOP landscape Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.14 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Although employee stock ownership plans have existed for more than 25 years as an employee benefit and a retirement tool, their legal structure continues to evolve. With the Economic Growth and Tax Relief Reconciliation Act of 2001, Congress enacted significant changes, effective in 2002, to employee benefit plans which raised the total dollar amount of contribution limits and liberalized companies’ combined use of ESOPs and 401 (k) plans (for more information on the tax bill, see “Making Sense of the New Tax Legislation,” JofA, Sep. 01, page 22). This article discusses how the legislation has affected ESOP use and recommends CPA s and plan sponsors review the changes with their corporate and small business clients so they can realize tax benefits associated with the new rules. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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