ERIC Number: ED389071
Record Type: RIE
Publication Date: 1995
Reference Count: N/A
Federal Tax Rules Relating to Benefit Plans for Public Education Employees. A Resource Guide.
National Education Association, Washington, DC. Research Div.
This update of a report originally issued in 1990 provides an overview of the federal tax rules as they pertain to different types of employee-benefit plans that are available to members of the National Education Association (NEA) through their employers. The report is based on the law in effect as of August 15, 1994. Section 1 examines retirement and savings plans, with a focus on deferred-compensation plans. It provides background information and describes the basic features and special rules applicable to deferred-compensation plans. Section 2 describes health, dependent-care assistance, and "cafeteria plans" including tax treatments, benefits, limitations and requirements, and uses. One table is included. (LMI)
Publication Type: Reports - General; Guides - Non-Classroom
Education Level: N/A
Authoring Institution: National Education Association, Washington, DC. Research Div.