Simplification of Present-Law Tax Rules Relating to Qualified Pension Plans (S. 1364, the Employee Benefits Simplication And Expansion Act of 1991, And S. 318) : Scheduled for a Hearing Before the Subcommittee On Private Retirement Plans of the Senate Com
The book Simplification of Present-Law Tax Rules Relating to Qualified Pension Plans (S. 1364, the Employee Benefits Simplication And Expansion Act of 1991, And S. 318) : Scheduled for a Hearing Before the Subcommittee On Private Retirement Plans of the Senate Com was written by author United States. Congress. Joint Committee On Taxation Here you can read free online of Simplification of Present-Law Tax Rules Relating to Qualified Pension Plans (S. 1364, the Employee Benefits Simplication And Expansion Act of 1991, And S. 318) : Scheduled for a Hearing Before the Subcommittee On Private Retirement Plans of the Senate Com book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is Simplification of Present-Law Tax Rules Relating to Qualified Pension Plans (S. 1364, the Employee Benefits Simplication And Expansion Act of 1991, And S. 318) : Scheduled for a Hearing Before the Subcommittee On Private Retirement Plans of the Senate Com a good or bad book?
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Such a rule recognizes that compensation patterns will be affected by such factors as geograph- ic location, employer size, and industry. However, such a definition can be unjustifiably complex to apply in the case of large employ- ers with numerous operating divisions or lines of business. The bill adopts a definition of highly compensated employee that utilizes a dollar compensation threshold and an ownership interest threshold to identify highly compensated employees. Under this definition, ...the level of the compensation threshold becomes the key issue — if the compensation threshold is set either too low or too high, it may permit an employer to discriminate against rank-and- file employees. However, no single compensation threshold will be appropriate for every employer. Thus, a definition of highly com- pensated employee that establishes a single compensation thresh- old may sacrifice theoretically accurate results in favor of a more administrable rule that achieves a rough justice in most cases.
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