2012 Updates to discussions
May 24th, 2012
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