octubre 2023

Retained Earnings: Entries and Statements Financial Accounting

These rules are based on the rules in the 2002 final regulations but are updated to reflect new section 401(a)(9)(H). For example, the option for a designated beneficiary of an employee who participates in a defined contribution plan to elect to receive distributions over the designated beneficiary’s life expectancy is limited to an eligible designated beneficiary. These regulations are also updated to...

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