Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

Gordon, David E.; Spuehler, Donald R.

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Peer reviewed

ERIC Number: EJ433051

Record Type: Journal

Publication Date: 1991

Pages: N/A

Abstractor: N/A

ISBN: N/A

ISSN: ISSN-0093-8688

EISSN: N/A

Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

Gordon, David E.; Spuehler, Donald R.

Journal of College and University Law, v17 n4 p435-70 Spr 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 are analyzed. (MSE)

Descriptors: College Administration, Compliance (Legal), Federal Legislation, Higher Education, Legal Problems, Legal Responsibility, Personnel Policy, Retirement Benefits, School Responsibility, Taxes

Publication Type: Journal Articles; Reports - Evaluative; Opinion Papers

Education Level: N/A

Audience: Administrators; Practitioners

Language: English

Sponsor: N/A

Authoring Institution: N/A

Identifiers - Laws, Policies, & Programs: Tax Reform Act 1986

Grant or Contract Numbers: N/A