|
|
Article: Proposed regulations under Section 404A of the Internal Revenue Code.
- Article from:
- Tax Executive
- Article date:
- January 1, 1994
CopyrightCOPYRIGHT 1994 Tax Executives Institute, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
|
On January 6, 1994, Tax Executives Institute filed the following comments with the Internal Revenue Service on proposed regulations under section 404A of the Internal Revenue Code, relating to limitations on deductions and adjustments to earnings and profits with respect to certain foreign deferred compensation plans. The comments were prepared under the aegis of TEI's International Tax Committee, whose chair of the committee is Lisa Norton of Ingersoll-Rand Company, and its Employee Benefits Subcommittee, whose chair is David L. Klausman of Westinghouse Electric Corporation. The following TEI members also contributed materially to the preparation of the submission: ...