Compensation Definition for Qualified Retirement Plans | Practical Law

Compensation Definition for Qualified Retirement Plans | Practical Law

A Practice Note providing an overview of how the definition of compensation is used in qualified retirement plans, including: allocations of contributions and benefit accruals, the limitations under Section 415 of the Internal Revenue Code, nondiscrimination testing, minimum benefits under a top-heavy plan, and employer deductions for contributions.

Compensation Definition for Qualified Retirement Plans

Practical Law Practice Note 3-524-1601 (Approx. 22 pages)

Compensation Definition for Qualified Retirement Plans

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note providing an overview of how the definition of compensation is used in qualified retirement plans, including: allocations of contributions and benefit accruals, the limitations under Section 415 of the Internal Revenue Code, nondiscrimination testing, minimum benefits under a top-heavy plan, and employer deductions for contributions.