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Cash balance plans for professional practices Logo aicpa

  Allison L. Evans, CPA, Ph.D., and James H. Irvi... |   Free |   AICPA |   01 Mar 2015 |   Journal of Accountancy

Cash balance plans offer owner-employees in professional practices a vehicle to defer tax on income well in excess of the annual contribution limits of traditional Sec. 401(k) and profit sharing plans. This option has become increasingly valuable since the total tax burden on owners of unincorporated, flowthrough business entities increased in 2013.

Topics covered:
  • Employee benefit plan auditing: Technical: Defined benefit plans, Foundational


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