TEFRA's "top heavy" pension rules
By: by Ray Schmitt
Contributors: Library of Congress. Major Issues System
Series: CRS issue brief -- order code IB84080; Issue brief (Library of Congress. Major Issues System) -- no. IB84080; Major studies and issue briefs of the Congressional Research Service -- 1984-85, reel 11, fr. 0576
Publisher: Library of Congress, Congressional Research Service, Major Issues System
Published: 1985
Place of publication: [Washington, D.C.]
Language: eng
Format: Microform
Subjects: Pension trusts -- Taxation -- Law and legislation -- United States; Employee fringe benefits -- Taxation -- Law and legislation -- United States
Other titles: Tax Equity and Fiscal Responsibility Act of 1982's "top heavy" pension rules
Notes: Title from cover

"Education and Public Welfare Division."

"Updated 01/18/85."

"0123."

Includes bibliographical references

Microfilm. Frederick, MD : University Publications of America, 1985. on 1 microfilm reel ; 35 mm. Low reduction. (Major studies and issue briefs of the Congressional Research Service. 1984-85 supplement ; reel 11, fr. 0576)