TECHNICAL PAPERS
Oct 1, 1991
Is Your Retirement Plan Still Doing the Job?
Publication: Journal of Professional Issues in Engineering Education and Practice
Volume 117, Issue 4
Abstract
The plan you adopted five years ago may not be the best choice for your business today! Employers with existing plans or those contemplating new plans must consider many factors. Also, the Internal Revenue Service (IRS) now says you must restate your existing qualified retirement plans by the last day of the plan year that begins in 1992 or risk plan disqualification! What's more, where a group of businesses is controlled by one owner, strict controlled group rules now require near equal benefit accruals for all employees in the group.
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Copyright © 1991 ASCE.
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Published online: Oct 1, 1991
Published in print: Oct 1991
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Kenneth N. Sacks
Partner, Gibney, Anthony & Flaherty, 665 Fifth Ave., New York, NY 10022‐5305
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