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A severance pay plan is not treated as a pension plan under ERISA if

Employer reimbursement of an employee’s expenses for educating the employee’s children is considered taxable income to the employee.

Which of the following correctly describe taxation of an insured death benefit received by a beneficiary from a qualified plan?(I)the pure insurance element is normally income tax free(II)100% of the benefit is distributed tax free(III)non-death benefit distributions are taxed as qualified plan distributions(IV)Table 2001 costs paid by the participant may not be recovered tax free

Group-term life insurance is a “welfare benefit plan'”subject to ERISA requirements.

A summary plan description is a

In qualified retirement plans, employers get a tax deduction when an employee retires and draws down their company retirement funds.

Most nonqualified deferred compensation plans are unfunded because of

Which of the following is true of fully insured pension plans [IRC Section 412(e)(3) plans]?

Employer reimbursement of an employee’s expenses for educating the employee’s children is considered taxable income to the employee.

To qualify for the credit for qualified retirement savings contribution, the taxpayer must