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Employee Benefit Plans Conference 2019

EBP1951 - Revival of Pension Plans for Executives

May 7, 2019 2:55pm ‐ May 7, 2019 3:45pm

Standard: $49.00


Session covers the use of pension plans as a tool for mitigating the impact of section 162(m), section 4960, and allowing for access to the section 199A deduction for a specified service trade or business.

  • Analyze the treatment of qualified plans as income for purposes of section 162(m), section 4960, and section 199A.
  • Determine strategies for addressing the various issues that may arise.


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