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Peer reviewedGulledge, Dexter E.; Campbell, David P. – CUPA Journal, 1994
Information on retirement investment planning is provided for college and university human resource managers, focusing on what employees need to know about maximizing contributions to the 403(b) plan without becoming liable for penalties for excessive savings. Calculations are explained and illustrated with a hypothetical case and data charts.…
Descriptors: College Administration, College Role, Federal Regulation, Higher Education
Peer reviewedGordon, David E.; Spuehler, Donald R. – Journal of College and University Law, 1991
The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…
Descriptors: College Administration, Compliance (Legal), Federal Legislation, Higher Education
Murphy, Cornelius – Business Officer, 1995
This article reviews and comments on various issues addressed by the 1994 Internal Revenue Service (IRS) audit guidelines for nonprofit organizations. It focuses on topics especially relevant to colleges and universities, such as unrelated business income, employment taxes, fringe benefits, fund raising, research and contracts, scholarships and…
Descriptors: College Stores, Colleges, Contracts, Fellowships
