ABATax Employee Benefits Committee Comments

Section of Taxation
Comments from the Employee Benefits Committee

Comments Concerning Nondiscrimination Standards for Governmental Plans

Table of Contents

The following comments are the individual views of the members of the Section of Taxation who prepared them and do not represent the position of the American Bar Association or of the Section of Taxation.

These comments were prepared by individual members of the Committee on Employee Benefits of the Section of Taxation. Principal responsibility was exercised by Kyle N. Brown and W. Scott Magargee, III. Substantive contributions were made by Kyle N. Brown, W. Scott Magargee, III, Marian Campbell and Judith Mazo. The Comments were reviewed by David L. Raish of the Section's Committee on Government Submissions and by Elaine Church, the Council Director for the Committee on Employee Benefits.

Although many of the members of the Section of Taxation who participated in the preparation of these Comments necessarily have clients affected by the federal tax principles addressed by these Comments or have advised clients on the application of such principles, no such member (or the firm or organization to which such member belongs) has been engaged by a client to make a government submission with respect to, or otherwise to influence the development or outcome of, the specific subject matter of these Comments.


Kyle N. Brown
(202) 715-7888

W. Scott Magargee, III
(215) 994-2609

Date: May 26, 1999

Table of Contents

I.Executive Summary
II.Scope of Established and Maintained Standard
III.Plans Not Sponsored by Governmental Employers
IV.Plans Benefiting Governmental and Private-Sector Employees
V.Definition of Controlled Group
VI.Clarification of §401(k) and §401(m) Treatment

Disclaimer | Contents | I | II | III | IV | V | VI