Pension simplification for 401(k) plans under the Small Business Job Protection Act of 1996

Article Abstract:

The Small Business Job Protection Act of 1996 includes provisions that allow easier processing of 401(k) plan requirements. Discrimination testing requirements are removed after the incorporation of safe harbor formulas in the law. Similarly, family aggregation rules are removed. The law also creates the SIMPLE plan, a 401(k) plan targeted towards small companies that want to avoid discrimination testing.

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Economic growth and Tax Relief Reconciliation Act of 2001

Article Abstract:

The author examines how the Economic Growth and Tax Relief Reconciliation Act of 2001 has effected taxation of annuities, retirement benefits, changed estate tax laws.

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401 (K) success, the elusive concept

Article Abstract:

A report published by Congressional Research Service on retirement plan participation is discussed. Retirement plans, contribution plans, etc. are discussed.

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