Improved IRS self-correction program for qualified plans will satisfy enhanced ERISA white-collar crime provisions

Authors :: Mamorsky, Jeffrey D.
Moore, Terry L.
Source :: Journal of Compensation and Benefits. Sept-Oct, 2002, Vol. 18 Issue 5, p25, 4 p.
Publication Year :: 2002
Abstract: The self-correction program of the US Internal Revenue Service for corporate pension plans ensures compliance with changes in the Employee Retirement Income Security Act of 1974 and the avoidance of penalties for employers and plan trustees.

Subjects :: United States. Internal Revenue Service -- Economic policy
Administrative agencies -- Economic policy
Pension funds -- Laws, regulations and rules
Government regulation
Business
Human resources and labor relations
Insurance
Employee Retirement Income Security Act of 1974

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