For a governmental organization, a Section 457 plan can be offered to a group of employees, but not to only a single employee.

Which one of the following IRC sections governs or regulates qualified plans?

Which plan has benefit levels that are guaranteed by both the employer and the Pension Benefit Guaranty Corporation (PBGC)?

In ESOPs and stock bonus plans, employer contributions are always in the form of shares of stock.

Alternatives to a DBO plan include which of the following?

Disadvantages of loans to executives include each of the following, except

Dr. I. L. Pullem, Dr. Ben Shur, and Dr. Jana Whitebite, are dentists. They have two full-time and one part-time office staff as the only employees in a professional corporation. The doctors want to maximize tax-favored benefits for themselves and lessen benefits for their employees. They should consider a

Afton Granger is one of your clients. Recently, Afton received notice from the IRS that he will be audited this year. Afton’s employer has a legal services plan set up on a comprehensive basis that contains the most common exclusions. Can Afton use the legal services plan at his place of employment if he needs the services of a lawyer while contending with the IRS audit?

A Health Savings Account (HSA) uses a savings account and insurance to cover health care needs.

Angela Winter’s employer had her relocate from Chicago to Phoenix earlier this year. Angela began working full time at her new location a week after the move 10 months ago. Angela can deduct her moving expenses as an above-the-line deduction.