Washington University Law Quarterly
There are approximately 500,000 qualified pension plans in the United States, and all must be amended to comply with ERISA. As of November 1976, the Internal Revenue Service (IRS) had received approximately 115,000 requests for determination letters. Upon completion of this massive qualfication process, attention in the pension plan area will shift to the actual operation of the plan under ERISA. This Article discusses some of the anticipated problems in this emerging area of the law, and considers the tax effects that result from a plan’s disqualification.
Steven J. Stogel and Kerry L. Ervin,
Keeping the Qualified Pension Plan Qualified and Recognizing the Tax Effects of Disqualification,
1977 Wash. U. L. Q. 565
Available at: http://openscholarship.wustl.edu/law_lawreview/vol1977/iss4/2