Opinion ID: 1584429
Heading Depth: 1
Heading Rank: 14

Heading: research guide

Text: AM.JUR.: 33 Am.Jur.2d, Federal Taxation (1988) paras. 3221, 3267, 3747, 3753-3758, 3760, 3764, 3791, 3793, 3848, 3921, 3949, 3950. 33 Am.Jur.2d, Federal Taxation (1991) paras. 3177, 3221, 3437, 3472, 3478-3483, 3487, 3494, 3527, 3529, 3602-3606, 3644. 33 Am.Jur.2d, Federal Taxation (1992) para. 3229, 3282, 3581, 3620, 3626-3631, 3635, 3642, 3681, 3682, 3771-3775, 3823. 33 Am.Jur.2d, Federal Taxation (1993) paras. 3159, 3212, 3581, 3620, XXXX-XXXX, 3635, 3641, 3682, 3771-3775, 3823. 60A Am.Jur.2d, Pensions and Retirement Funds §§ 14, 15, 47, 215-218, 222, 223, 266, 282, 340, 429, 464-467, 540, 545, 837, 954. FORMS: 13A Fed.Procedural Forms L.Ed., Pensions and Retirement Systems §§ 53:61, 71. 13 Fed.Proc.Forms, L.Ed., Pensions and Retirement Systems §§ 53:32-53:34. BANKRUPTCY SERVICE L.ED.: Bkr.-L.Ed., Summary § 6:44. RIA COORDINATORS: 1 RIA Employee Ben.Comp.Coord., Introduction to Coordinator paras. 1,003; 1,004; 1,008; 1,015; 1,017; 1,018. 1 RIA Employee Ben.Comp.Coord., Defined Benefit Pension Plans paras. 2,325; 2,330; 2,332; 3,402.4; 3,602. 1 RIA Employee Ben.Comp.Coord., Money Purchase Pension Plans paras. 4,324.2; 4,327.1; 5,403.3. 2 RIA Employee Ben.Comp.Coord., Profit Sharing Plans, Stock Bonus Plans, Thrift Plans paras. 6,318.2; 6,321.1; 7,403.3; 7,602. 2 RIA Employee Ben.Comp.Coord., Annuity Plans paras. 8,317; 8,323.1; 9,403.3; 9,602. 2 RIA Employee Ben.Comp.Coord., Annuity Plans paras. 9,403.3; 9,602. 2 RIA Employee Ben.Comp.Coord., Collectively Bargained Plans, Plans of More Than One Employer para. 10,308. 3 RIA Employee Ben.Comp.Coord., Government, Church and Similar Plans para. 17,426. 4 RIA Employee Ben.Comp.Coord., Withholding on Plan Distributions para. 30,058. 3 RIA Employment Coord., Participation, Vesting and Funding Requirements paras. B-14,102; 14,103; 14,105; 15,207; 15,405; 15,406. 3 RIA Employment Coord., Pensions paras. B-10,055, 10,149; 10,224. 3 RIA Employment Coord., Tax Qualification paras. B-12,190; 12,407.1; 12,407.2; 12,407.3; 12,501. 3 RIA Employment Coord., Non-Pension Benefits para. B-18,935. 4 RIA Employment Coord., Administration of Plans and Benefits para. B-23,056. Employment Coordinator P.P. B-10,111, 10,121-10,125, 10,140, 10,146, 10,149, 12,190, 12,407.1-12,407.3, 12,501-12,511, 14,100-14,105, 15,405, 15,406. Pension Coordinator P.P. 20,302, 20,303, 23,206-23,208, 23,244, 24,210.1, 24,330-24,332, 25,310-25,316, 25,601-25,612, 25,812, 25,850-25,858, 27,302-27,307, 27,508. Federal Tax Coordinator 2d, P.P. H-5301, 5302, 6505, 6727, 6857, 7016, 7605.1, 7669-7681, 8608-8613, 9300-9311, 9539, 9630-9636, 9704, 9740, 11404. TEXTS: Rothenberg, Tax & Estate Planning for Divorce and Separation § 8:15. Rothenberg, Tax and Estate Planning with Closely Held Corporations § 11:4. LAW REVIEW ARTICLES: Grinde and Schwartzberg, TEFRA: Its Impact on Retirement Plans and on Taxpayer Compliance. 15 Prac.Acc. 36, November, 1982. Howard, Professional corporations and the affiliated service group. Tax Adviser 258, May, 1983. Gehring, Rev.Rul. 81-105 and the Use of Professional Service Corporation Partnerships After the Enactment of Code Sec. 414(m). 59 Taxes 371, June, 1981.