Finanse publiczne · 27.06.1994
Limitation on Annual Compensation for Qualified Plans
The US government has issued final regulations regarding the compensation limit for tax-qualified retirement plans under section 401(a)(17) of the Internal Revenue Code of 1986, reflecting changes made by the Tax Reform Act of 1986, the Technical and Miscellaneous Revenue Act of 1988, and the Omnibus Budget Reconciliation Act of 1993.