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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

The only purpose of life insurance is to provide financial support for the family of younger executives in the event of premature death.

In general terms, a number of transactions are prohibited between the plan and certain people, including: a fiduciary, a person providing service to the plan, an employer, an owner, or an employee organization. Which one of the following correctly identifies the term used to describe these people?

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

All of the following are examples of nondeductible moving expenses, except