Property transfers to qualified plans.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1993. The length of the article is 808 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: The Supreme Court has clarified the distinction between prohibited and non-prohibited transactions of property by qualified plan sponsors. The court decided that the transfer of unencumbered property by a disqualified person is always a prohibited transaction. Transfers of unencumbered property by a plan sponsor to satisfy an obligation to the plan was also found to be prohibited. If the same transaction did not satisfy an obligation to the plan it would not be prohibited.

Citation Details
Title: Property transfers to qualified plans.
Author: Gary A. Zwick
Publication:The Tax Adviser (Magazine/Journal)
Date: August 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n8 Page: 507(2)

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