Pension Preservation.
| Author | Laffie, Lesli S. |
| Position | AICPA Activities |
The AICPA has submitted comments to Congress supporting The Pension Preservation and Savings Expansion Act of 2003; many of the provisions streamline and simplify the pension plan rules.
Among others, the AIPCA applauds the provisions that expand pension plan coverage, permit rollovers to enhance retirement plan portability, improve the compliance resolution system, correct inconsistencies and improve distribution rules.
However, the AICPA is concerned about provisions (1) used to calculate the exclusion percentage for lifetime annuity payments; (2) allowing additional nonelective...
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