Qualified Tax Deferred Retirement Plan
A retirement savings account in which earnings grow tax-deferred. Special rules apply to contributions, distributions, and moving assets to, from, and between accounts.
“ ” The IRS released Revenue Procedure 2013-12 on December 31, 2012, which includes correction procedures for 403(b) Plans. Prior to the release of Revenue
November 8, 2010 Rev. Rul. 2010-27: Defining ‘Unforeseeable Emergency’ For Purposes Of Code Secs. 457(b) and 409A Table of Contents ISSUE FACTS LAW AND ANALYSIS