IRS extends reliance period for certain retirement plans to 1999.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 1993. The length of the article is 635 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: According to revenue procedure 93-9 some retirement plans may have extensions on compliance with the non-discrimination clauses of the Tax Reform Act of 1986 to include the last day of the plan year beginning before 1999. Eligibility must be requested prior to 1994, be based on a specific revenue procedure and be approved by a determination letter under the Tax Reform Act of 1986. Plans covered under revenue procedure 91-66 and 92-60 are eligible.

Citation Details
Title: IRS extends reliance period for certain retirement plans to 1999.
Author: Stuart R. Josephs
Publication:The Tax Adviser (Magazine/Journal)
Date: May 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n5 Page: 298(2)

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