ARTICLES - Employee Benefits - THE SAFE-HARBOR-SOLUTION - Starting in 1999, small employers that adopt certain formulas may be able to contribute higher amounts to retirement plans on behalf of owners, partners and other highly compensated employees
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|Authors:||Sherman Jr, Charles W. ; Collins, Michael J.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 188.1999, 1, p. 41-44
ARTICLES - Employee Benefits-Risk Management - ERISA LIABILITY FOR CPAs - CPAs who provide professional services to pension and other employee benefit plans must be aware of the potential liability exposure under ERISA. A recent U.S. Supreme Court case made it clear that accountants and others may be held liable for certain transactions with these plans.
Collins, Michael J., (2000)
Petit, Frédéric D., (2012)
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