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Articles 1 - 4 of 4
Full-Text Articles in Retirement Security Law
Retirement Plans For Self-Employed Individuals, Doris R. Hauth
Retirement Plans For Self-Employed Individuals, Doris R. Hauth
Cleveland State Law Review
The self-employed individual has not yet gained the status of the corporate employee in his ability to defer income, but the Keogh Act, asamended in 1967, does afford him substantial tax savings. The benefits should be thoroughly considered by all who qualify.
Retirement Plans Limited To Salaried Employees: Tax Advantages And Qualification, Gerrit C. Kuechle
Retirement Plans Limited To Salaried Employees: Tax Advantages And Qualification, Gerrit C. Kuechle
Cleveland State Law Review
Retirement plans are among the most effective tax saving devices available and can be extremely attractive, as will be shown, to the small corporation and the highly compensated employee, especially when it is considered that a properly designed plan can be integrated with Social Security so that larger benefits are provided on the salary in excess of that covered by Social Security than on the salary subject to Social Security.
Tax Of Qualified Deferred Compensation Plan, Lucius C. Gossick
Tax Of Qualified Deferred Compensation Plan, Lucius C. Gossick
Cleveland State Law Review
One of the primary reasons for the steady growth in the number of qualified deferred compensation plans described in Section 401 (a) of the Internal Revenue Code of 19541 is their usefulness as tax planning devices. An important tax consideration in adopting such a plan is that the taxation of plan benefits to employee-participants or their beneficiaries, provided by current employer contributions, will be deferred to some future time. Because of the rapid changes that occur in the income tax law this article will cover general tax considerations applicable to such benefits that exist presently. Consideration will be given the …
Tax Advantages Of Retirement Plans, Sheldon M. Young, Martin Silverman
Tax Advantages Of Retirement Plans, Sheldon M. Young, Martin Silverman
Cleveland State Law Review
A great many factors have been responsible for the phenomenal growth of retirement plans in the United States since 1930 - not the least of them being the impetus given to the establishment of pension plans as a result of labor negotiations initiated by unions after the Inland Steel decision of1949, wherein the National Labor Relations Board ruled that pensions were a proper subject of collective bargaining. Most authorities, however, recognize that high corporate and personal income tax rates, and broad beneficial tax privileges accorded to recipients of benefits under such programs are largely responsible for the adoption of these …