Focus on . . . Pension Simplification

The law governing employer-provided retirement benefits is one of the most complex areas of federal tax law. Must it be so? A recent study by the Joint Committee on Taxation makes numerous suggestions for simplifying the federal tax system, including the law on qualified plans and other employee benefits. The author analyzes these suggestions and other simplification proposals, offers his own recommendations, and explains how the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) both simplifies and complicates pension law

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Year of publication:	2009
Authors:	Pratt, David A.
Publisher:	[S.l.] : SSRN
Subject:	Altersvorsorge \| Retirement provision \| Großbritannien \| United Kingdom \| Pensionskasse \| Pension fund \| Gesetzliche Rentenversicherung \| Public pension system \| Betriebliche Altersversorgung \| Occupational pension plan \| Rentenfinanzierung \| Pension finance \| Rentenreform \| Pension reform

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Extent:	1 Online-Ressource (20 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Journal of Pension Benefits, Vol. 9, No. 2, p. 8, Winter 2002 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2002 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014205736