Compensation Glossary

# A B C D E F G H I J K L M N O P Q R S T U V W - Z

Tax Reform Act of 1986

Dictated extensive changes in the law governing the qualifications of pension and profit sharing plans and the tax treatment of employers and employees. Imposed the comprehensive nondiscrimination rules of IRC Section 89.

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Tax Sheltered Annuities (TSAs)

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