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An Internal Revenue Code Rule That Impacts the Design of Pension

Question 4

Multiple Choice

An Internal Revenue Code rule that impacts the design of pension plans is


A) employee contributions to the pension fund are not taxable until pension benefits are actually received
B) pension fund earnings are taxable
C) employer contributions to the pension fund are not taxable to the employee when pension benefits are actually received
D) all employer pension expenses are deductible for income tax purposes

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