Description

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.

Speaker(s):

• Christa H. Bierma, Principal, Ernst & Young LLP