Pension and Profit Sharing Plans - For Small & Medium Size Businesses.
这本书为少于250名参与者的退休计划提供指导，涵盖解释、问题领域及实践工具，适合中小企业主和顾问参考。
Abstract The article presents information on the book, Pension and Profit Sharing Plans for Small & Medium Size Businesses, by Carmine V. Scudere and Kevin J. Moran. This book provides guidance solely on matters concerning retirement plans with less than 250 participants. It presents explanations, interpretations, and problem areas of small and medium size business retirement plans. Some practice aids include checklists, calculations, worksheets, tables, charts and verbatim Revenue Procedures, Rulings and Treasury Regulations.