An Analysis of the Tax and incentive Considerations Involved in Employee Leasing.
分析了1982年《税收公平与财政责任法案》和1986年《税制改革法案》对员工租赁中养老金计划和税收激励的影响，为评估税改效果提供基础。
Abstract Recently, there has been significant growth in the leasing of employees. While this growth was clue partially to certain unique advantages of employee leasing, it also was coincident with a provision in the Tax Equity and Fiscal Responsibility Act of 1982. This provision had been interpreted to provide a firm, leasing some or all of its employees, pension plan options and tax-related incentives not available since the enactment of the Employee Retirement Income Security Act 011974. However, the Tax Reform Act of 1986 contains amendments that alter the use of this provision. This study represents an extension of existing analytical research on the tax and incentive issues related to employee compensation, packages and provides a basis for assessing the effects of the Tax Reform Act of 1986 and any prospective tax law amendments affecting employee leasing.