Explanation of Provision The bill amends Code section 408(k)(6) to clarify that new employees of an employer hired after December 31, 1996, may participate in a SARSEP of an ... 1401(d)(1)(A) and (d)(lKQ-(F) and 1401(d)(2) of the bill) a.
Title | : | Tax Management's Guide to the Taxpayer Relief Act of 1997 |
Author | : | |
Publisher | : | - 1997 |
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