Literaturnachweis - Detailanzeige
Autor/inn/en | Alioto, Nicholas C. A.; Simandl, Robert J. |
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Titel | A Layman's Guide to Understanding TSA Compliance. |
Quelle | In: School Business Affairs, 64 (1998) 10, S.37-45 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
ISSN | 0036-651X |
Schlagwörter | Administrative Problems; Audits (Verification); Compliance (Legal); Elementary Secondary Education; Eligibility; Fringe Benefits; School Business Officials; School Districts; School Personnel |
Abstract | Since school district business offices are ill-equipped to administer tax shelter annuity (TSA) plans, the result has been inadequate legal compliance and significant financial exposure. This article explains the rules governing TSA planning (testing limitations), examines common pitfalls for districts conducting audits, and outlines steps for developing compliant TSA programs. (MLH) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |