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| Journal of College and… | 1 |
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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
