Author: Anonymous

The amount of employer-guaranteed investment earnings that is credited annually to each employee’s account is the

For a self-employed individual, “earned income” takes the place of “compensation” in applying the qualified plan rules.

A qualified long-term care insurance contract

Which of the following commuting arrangements is always tax deductible to the employee?

Under current tax law, a nonrefundable tax credit is available for some lower-income taxpayers who make a contribution to a traditional IRA.

All group insurance programs offered to employees must comply with ERISA reporting and disclosure requirements.

A “stand alone” profit sharing plan-where the employer has no qualified defined benefit or other plan-is often integrated with Social Security.

To receive tax advantages, a dependent care assistance plan must

For a defined contribution plan, annual additions include which of the following?

A qualified plan must satisfy one of either the _____ or the _____.(I)ratio percentage test(II)average benefit test(III)usual, reasonable and customary test(IV)ADL minimum qualification trigger test