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发帖数: 323 | 1 http://benefitslink.com/modperl/qa.cgi?db=qa_401k&id=78
Prior to the passage of EGTRRA, IRA rollovers to a 401(k) plan were more
limited. Rollovers were allowed from a sometimes-called "conduit IRA." Under
the pre-EGTRRA law, if the entire IRA was attributable to a rollover from a
Code Section 401(a) plan or 403(a) annuity plan, it generally could be paid
into another such plan or annuity. (Code Section 408(d)(3)(A), prior to
amendment by EGTRRA.) Note that EGTRRA also affected related tax provi |
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S*******s
发帖数: 10098 | 2 http://www.journalofaccountancy.com/News/20137097.htm
Here are the act’s main tax features:
Individual tax rates
All the individual marginal tax rates under EGTRRA and JGTRRA are retained (
10%, 15%, 25%, 28%, 33%, and 35%). A new top rate of 39.6% is imposed on
taxable income over $400,000 for single filers, $425,000 for head-of-
household filers, and $450,000 for married taxpayers filing jointly ($225,
000 for each married spouse filing separately).
Phaseout of itemized deductions and personal... 阅读全帖 |
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t**x
发帖数: 20965 | 3 https://en.wikipedia.org/wiki/Bush_tax_cuts
In 2001, President George Bush authorized a tax cut called the Economic
Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). It stimulated the
economy during the 2001 recession. It saved taxpayers, but increased the
debt, by $1.35 trillion over a 10-year period. The Urban Institute said the
tax cuts benefited families with children the most. It also helped those
with incomes over $200,000.
In 2003, President Bush authorized the Jobs and Growth Ta... 阅读全帖 |
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