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2012 Updates to discussions

I updated various sections of the seminar to eliminate the 2011 “revision marks” on the overheads. In addition, I have updated the discussions for the following pages:

  • A. Introduction – pages 1 and 11
  • N. IRC 404(o) – deductible limits – pages 19 and 20
  • P. IRC 415 – Maximum benefit limitations – pages 1, 2, 11, 40, 43, 44 and 46
  • Q. IRC 416 – Top heavy plans – page 6

Updates

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