Journal article
Portability of retirement plans
Strategic finance (Montvale, N.J.), Vol.78(12)
01 Jun 1997
Abstract
One particularly troublesome area when an employee changes employers is the portability of the employee's retirement assets to the new employer's qualified plan. If a qualified plan has a provision to accept a rollover contribution, and the contribution is not qualified to be rolled over, the accepting plan runs the risk of being disqualified. Regulation Section 1.401(a)(31)-1 provides some relief to qualified plans that accept rollover contributions. One holding place for the employee's distribution is the conduit IRA.
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Details
- Title
- Portability of retirement plans
- Creators
- Anthony Curatola
- Publication Details
- Strategic finance (Montvale, N.J.), Vol.78(12)
- Publisher
- Institute of Management Accountants
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Accounting
- Identifiers
- 991020531847904721