Statute
IRC Section 415
2 published works
Employee Benefits
Locke Lord QuickStudy: IRS Announces 2020 Retirement Plan Limitations – Most Limits are Increased
The Internal Revenue Service announced the 2020 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own cost-of-living adjustments…
The Business of Benefits
A 403(b) “Pseudomorph”: The IRS’s Gradual Shift On Applying 415 Limits to 403(b) Plans
By Robert Toth
There is a little noticed change in the IRS’s recent update of Publication 571 (which is the IRS’s 403(b) technical guide). In a highlighted box on page 4 is the…