Product Description
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on January 1, 1994. The length of the article is 4204 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The desirability of tax-deferred savings plans, including individual retirement accounts, pensions, Keogh plans and deferred compensation, compared with alternative comparable investments depends on the tax rates of the individual before and after retirement among other factors. A deferral of taxation on income is most beneficial when the taxpayer anticipates paying at a lower tax rate in the future than at present. Alternative investment may be appealing if the taxpayer will pay at a higher rate after retirement, if the taxpayer will lose tax write-offs or if the taxpayer fears being subject to tax penalties.
Citation Details
Title: Tax-deferred savings plans.
Author: Fikry S. Gahin
Publication: The Tax Adviser (Magazine/Journal)
Date: January 1, 1994
Publisher: American Institute of CPA's
Volume: 25 Issue: n1 Page: 42(7)
Distributed by Thomson Gale
From the supplier: The desirability of tax-deferred savings plans, including individual retirement accounts, pensions, Keogh plans and deferred compensation, compared with alternative comparable investments depends on the tax rates of the individual before and after retirement among other factors. A deferral of taxation on income is most beneficial when the taxpayer anticipates paying at a lower tax rate in the future than at present. Alternative investment may be appealing if the taxpayer will pay at a higher rate after retirement, if the taxpayer will lose tax write-offs or if the taxpayer fears being subject to tax penalties.
Citation Details
Title: Tax-deferred savings plans.
Author: Fikry S. Gahin
Publication: The Tax Adviser (Magazine/Journal)
Date: January 1, 1994
Publisher: American Institute of CPA's
Volume: 25 Issue: n1 Page: 42(7)
Distributed by Thomson Gale
