Proceedings from the 1984 Tax Institute Symposium: Cash or Deferred Arrangements Under I.R.C. Section 401(k)

Abstract

This article examines the reasons why an employer might consider a cash or deferred profit sharing or stock bonus plan. It looks at the rules for a cash or deferred arrangement (CODA) under Section 401(k) of the Internal Revenue Code. It covers the four primary requirements under the I.R.C., and then fifth, and biggest requirement, nondiscrimination