Effective Date of "Section 105" Plans

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1995-08-18
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
Abstract

Promotional efforts by firms selling the so-called "Section 105" plans have raised the question of whether benefits of plans may be obtained on a retroactive basis. The issue is, for example, whether a plan established on December 31 is considered effective for the entire year. As one accountant's publication claims

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