Private Pension Tax Reform: A Beginning Toward Equality of Tax Treatment
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Authors
Krevit, Jerome E.
Issue Date
1977
Type
Thesis
Language
en_US
Keywords
Pension , Retirement plan , Tax reform , Taxation
Alternative Title
Abstract
Advantageous tax treatment for private retirement plans has been described as the quintessential tax shelter. Such tax treatment was not uniformly available to different taxpayer groups. The Pension Reform Act made comprehensive revisions of the Internal Revenue Code to provide greater equality of tax treatment under private retirement plans. This thesis analyzed the extent to which equality of tax treatment exists following those Code revisions and identified the remaining pertinent differences in the tax treatment of retirement plans.
Description
This thesis is being archived as a Digitized Shelf Copy for campus access to current students and staff only. We currently cannot provide this open access without the author's permission. If you are the author of this work and desire to provide it open access or wish access removed please contact the Wahlstrom Library to discuss permission.
Citation
J.E. Krevit, "Private Pension Tax Reform: A Beginning Toward Equality of Tax Treatment", Thesis, School of Business, Univ. of Bridgeport, Bridgeport, CT, 1977.