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Deductible employee contribution (DEC)

Last Updated March 20, 2009


Any qualified voluntary employee contribution (i.e. any amount contributed on behalf of any individual to a plan described in Code § 501 (c)(18)) , that is

  • Made after December 31, 1981,
  • Made in a taxable year beginning after such date
  • Made for a taxable year beginning before January 1, 1987, and
  • Allowable as a deductible contribution to a traditional IRA for the taxable year.

Referring Cite

IRC § 72(o)(5)

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