October 2007
Introduction Statutory Definitions Code Section 415(c)(3) Code Section 414(s) Code Section 404 Maximum Compensation Limit Contribution and Benefit Structures 401(k) Plans Other Planning Considerations Controlled Groups Measuring Period Self-Employed Persons S Corporations Choosing Compensation Definitions Conclusion One of the more complicated and confusing parts of qualified plan design and administration is determining the proper definition...
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