11.5 Social Security Integration
| Library | A Lawyer's Guide to Estate Planning: Fundamentals for the Legal Practitioner (ABA) (2018 Ed.) |
11.5 Social Security Integration
Every employer provides a retirement plan for its employees through the employer's Social Security contribution. An employer-provided qualified retirement plan is actually a second retirement plan being provided by the employer. Because Social Security covers a minimum wage base amount, many employers want their retirement plan to apply to compensation in excess of the wage base, which is already provided by the employer through its Social Security contribution. Within...
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