Present Law And Issues Relating to the Treatment of Qualified Pension Plans in Personal Bankruptcy Jcs-16-91
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In our eReader you can find the full English version of the book. Read Present Law And Issues Relating to the Treatment of Qualified Pension Plans in Personal Bankruptcy Jcs-16-91 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Present Law And Issues Relating to the Treatment of Qualified Pension Plans in Personal Bankruptcy Jcs-16-91
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To quickly assess the difficulty of the text, read a short excerpt:
This would have the same general effect as the amendment to the bankruptcy '* See Forbes v. Lucas, 924 F.2d 597 (6th Cir. 1991) (plan assets are not included in the bank- ruptcy estate because ERISA's antialienation provision constitutes a restriction on transfer en- forceable under applicable nonbankruptcy law), cert, denied, 1991 US LEXIS 3170 (June 3, 1991).
' * Some commentators argue that, to be consistent, loans made by qualified plans to partici- pants may also have to be exempted from t...he bankruptcy estate. Thus, for example, loans would not be discharged and participants would not be prevented from continuing repayment of the loans through payroll withholding. However, it is not clear that loans from a qualified plan should be treated differently from other loans in bankruptcy.
(9) 10 code described above — the pension plan antialienation provisions under ERISA and the Internal Revenue Code would be given full effect in bankruptcy and plan assets would not be available tc creditors.
What to read after Present Law And Issues Relating to the Treatment of Qualified Pension Plans in Personal Bankruptcy Jcs-16-91?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
This would have the same general effect as the amendment to the bankruptcy '* See Forbes v. Lucas, 924 F.2d 597 (6th Cir. 1991) (plan assets are not included in the bank- ruptcy estate because ERISA's antialienation provision constitutes a restriction on transfer en- forceable under applicable nonbankruptcy law), cert, denied, 1991 US LEXIS 3170 (June 3, 1991).
' * Some commentators argue that, to be consistent, loans made by qualified plans to partici- pants may also have to be exempted from t...he bankruptcy estate. Thus, for example, loans would not be discharged and participants would not be prevented from continuing repayment of the loans through payroll withholding. However, it is not clear that loans from a qualified plan should be treated differently from other loans in bankruptcy.
(9) 10 code described above — the pension plan antialienation provisions under ERISA and the Internal Revenue Code would be given full effect in bankruptcy and plan assets would not be available tc creditors.
What to read after Present Law And Issues Relating to the Treatment of Qualified Pension Plans in Personal Bankruptcy Jcs-16-91?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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