Abbreviations
The following abbreviations are used in this book:
|
Term |
Meaning |
See |
|
ASG |
Affiliated Service Group |
Q 13:4 |
|
Audit Guidelines |
IRS Audit Guidelines on Employee Independent Contractor |
|
|
BL |
BenefitsLink “Who’s the Employer” Column |
|
|
CO |
Client Organization |
Q 4:4 |
|
DOL |
Department of Labor |
|
|
EGTRRA |
Economic Growth and Tax Relief Reconciliation Act of 2001 |
|
|
EPCRS |
Employee Plans Compliance Resolution System |
Rev. Proc. 2002-47 |
|
ERISA |
Employee Retirement Income Security Act of 1974 |
|
|
GCM |
General Counsel Memorandum |
|
|
HCE |
Highly Compensated Employee |
IRC §414(q) |
|
IRA |
Individual Retirement Account |
IRC §408 |
|
IRC |
Internal Revenue Code of 1986 |
|
|
IRS |
Internal Revenue Service |
|
|
LLC |
Limited Liability Company |
Q 1:7 |
|
LLP |
Limited Liability Partnership |
Q 1:7 |
|
MEWA |
Multiple Employer Welfare Arrangement |
Q 12:11 |
|
NESE |
Net Earnings from Self-Employment |
Q 1:11 |
|
NHCE |
Non-Highly Compensated Employee |
|
|
PBGC |
Pension Benefit Guarantee Corporation |
|
|
PEO |
Professional Employer Organization |
Q 4:2 |
|
PLR |
Private Letter Ruling |
|
|
Q |
A Question in this book (as in Q 1:1) |
|
|
Reg. |
Treasury Regulations under the IRC |
Code of Federal Regulations, vol. 26 |
|
Rev. Proc. |
Revenue Procedure |
|
|
Rev. Rul. |
Revenue Ruling |
|
|
SBJPA |
Small Business Jobs Protection Act of 1996 |
|
|
SEP |
Simplified Employee Pension |
IRC §408(k) |
|
SIMPLE |
SIMPLE retirement accounts or plans |
IRC §408(p) |
|
TEFRA |
Tax Equity and Fiscal Responsibility Act of 1982 |
|