Tax
Feb. 16, 2001
Planned Borrowing
The Internal Revenue Service recently issued final regulations and new proposed regulations regarding the tax treatment of loans made from certain qualified retirement plans to plan participants or beneficiaries. These regulations provide guidance on the application of Internal Revenue Code Section 72(p), which governs loans made from qualified employer plans to participants or beneficiaries.
By Kenneth A. Raskin, Henry I. Morgenbesser and Amit Tandon
The Internal Revenue Service recently issued final regulations and new proposed regulations regarding the tax treatment of loans made from certain qualified retirement plans to plan participants or beneficiaries. These regulations provide guidance on the appl...
The Internal Revenue Service recently issued final regulations and new proposed regulations regarding the tax treatment of loans made from certain qualified retirement plans to plan participants or beneficiaries. These regulations provide guidance on the appl...
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