24周年

財稅實務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.50 蘋果版本:8.7.50

開發(fā)者:北京正保會計科技有限公司

應(yīng)用涉及權(quán)限:查看權(quán)限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

AICPA請求國會鞏固小企業(yè)退休計劃

來源: accountingTODAY 編輯: 2013/10/17 17:22:28 字體:

    美國CPA協(xié)會告訴國會:國會應(yīng)當(dāng)鞏固和簡化目前對小企業(yè)主有效的稅收優(yōu)惠待遇的退休計劃類型,以便降低退休計劃強加給企業(yè)的成本和管理負擔(dān)。

原文:

Congress should consolidate and simplify the types of tax-favored retirement plans now available to small business owners to minimize the cost and administrative burden imposed by the plans, the American Institute of CPAs told Congress.

In written testimony submitted for the record of the House Small Business Committee’s Oct. 2 hearing on retirement savings for small employers, AICPA Tax Executive Committee chairman Jeffrey A. Porter suggested several ways simplify the complexity of the retirement planning universe. “When a small business grows and begins to explore options for establishing a retirement plan, the alternatives, and the various rules, can become overwhelming,” he wrote in his testimony. “There are too many options that businesses need to consider before deciding which plan is appropriate for them. Some plans are only available to employers with a certain number of employees, whereas other plans require mandatory contributions or create significant administrative burdens. Such administrative burdens include annual return filings, discrimination testing, and an extensive list of notice requirements with associated penalties for failures and delays in distributing such notices to employees.

“To determine which plan is right for their business, owners must consider their cash flow, projected profitability, anticipated growth of the work force, and expectations by their employees and co-owners,” Porter added. “The choices are overwhelming, and many are too complex or expensive for small business owners.”

He identified the following possible measures for simplifying the number and complexity of the various types of retirement plans:

• Create a uniform employee contributory deferral type plan.
• Eliminate the nondiscrimination tests based on employee pre-tax and Roth deferrals for 401(k) plans.
• Create a uniform rule regarding the determination of basis in distributions. 
• Create a uniform rule of attribution.
• Create a uniform definition for terms to define owners.
• Eliminate the required minimum distribution rules.
• Create uniform rules for early withdrawal penalties.

來源:

我要糾錯】 責(zé)任編輯:Richard
相關(guān)資訊

免費試聽

  • 章小炎《財務(wù)會計與報告》

    章小炎主講:《財務(wù)會計與報告》免費聽

  • 李向祎《審計與鑒證》

    李向祎主講:《審計與鑒證》免費聽

限時免費資料

  • 美國注冊會計師思維導(dǎo)圖

    思維導(dǎo)圖

  • 美國注冊會計師學(xué)習(xí)計劃

    學(xué)習(xí)計劃

  • 美國注冊會計師科目特點

    科目特點

  • 美國注冊會計師報考指南

    報考指南

  • 美國注冊會計師歷年樣卷

    歷年樣卷

  • USCPA常用財會英語詞匯

    財會英語

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - odtgfuq.cn All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有

京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號