Employee Benefit Plans - Differences between 401(k) plans and SEPs . The 50% excise tax on qualified reversion . Fiduciary responsibilities and guaranteed investment contracts . IRS seizure of the qualified plan assets
Year of publication:
1993
Published in:
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 63.1993, 5, p. 60-65