Home > Iowa State University Digital Press > Journals > Agricultural Law Digest > Vol. 6 (1995) > No. 16
Article Title
Abstract
Promotional efforts by firms selling the so-called "Section 105" plans have raised the question of whether benefits of plans may be obtained on a retroactive basis. The issue is, for example, whether a plan established on December 31 is considered effective for the entire year. As one accountant's publication claims
Recommended Citation
Harl, Neil
(1995)
"Effective Date of "Section 105" Plans,"
Agricultural Law Digest: Vol. 6
:
No.
16
, Article 1.
Available at:
https://lib.dr.iastate.edu/aglawdigest/vol6/iss16/1
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