The Tax Reform Act of 1986 substantially changed the participation coverage criteria for qualified retirement plans. The purpose of this article is to set forth selected observations about the problems and opportunities that now exist respecting planning for coverage exclusions under the Internal Revenue Code Accordingly, this article will consider both surviving concepts from prior law and new rules that emerge from the 1986 Tax Act.
Kovach, Richard J.
"Coverage Flexibility for Qualified Retirement Plans After the Tax Reform Act of 1986,"
Akron Tax Journal: Vol. 5
, Article 5.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol5/iss1/5