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- Title
The Employee Benefits Committee: An Increasing Focus of the Tax Section.
- Authors
Serota, Susan P.
- Abstract
The article reviews the history of relationship between American Bar Association (ABA) Tax Section, Employee Retirement Income Security Act of 1974 (ERISA), and the Employee Benefits Committee. Topics discussed include the importance of ERISA in providing tax benefits on retirement plans, laws for regulating tax deductions on employer contributions, and laws of the ABA for regulating employee benefits.
- Subjects
AMERICAN Bar Association. Section of Taxation; EMPLOYEE Retirement Income Security Act of 1974; EMPLOYEE benefits; EMPLOYEE benefit laws; TAX benefits; PENSION laws; TAX deductions; SOCIETIES
- Publication
Tax Lawyer, 2014, Vol 68, Issue 1, p75
- ISSN
0040-005X
- Publication type
Article