Tax
Dec. 10, 2002
Small Employers Might Consider Section 412(i) Plans
Focus Column - Tax Law - By David Brent Jones - For the successful employer with 15 or fewer employees who wants to make maximum contributions and provide a large amount of pre-tax life insurance for itself and its long-term quality employees, a Internal Revenue Code Section 412(i) defined benefit pension plan may be ideal. The 412(i) is a defined benefit retirement income program guaranteed with insurance company life and annuity contracts.
Tax Law
By David Brent Jones
For the successful employer wit...
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