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.
Appel, John H.
"Proceedings from the 1984 Tax Institute Symposium: Cash or Deferred Arrangements Under I.R.C. Section 401(k),"
Akron Tax Journal: Vol. 2
, Article 6.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol2/iss1/6