Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleMatching contributions of self-employed no longer treated...AuthorsBermensolo, J. MichaelAbstractFocuses on the provisions of the Taxpayer Relief Act of 1997 on matching contributions made for self-employed individuals under a section 401(k) plan. Overview on the provisions during the pre-1998 plan year; Provisions for the 1998 plan year.SubjectsUNITED States; TAXATION of freelance work; TAXATION of 401(k) plans; TAX lawsPublicationCPA Journal, 1998, Vol 68, Issue 3, p60ISSN0732-8435Publication typeArticle