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Tax Exempt & Government Entities Division
Properly Defining Retirement Plan Compensation
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Sarah Rumsey
Revenue Agent,
Employee Plans Determinations
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Wiley Ransom
Communications and Liaison
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Properly Defining Retirement Plan Compensation

Playout date:
December 4, 2014
2 p.m. Eastern Time
1 p.m. Central Time
12 p.m. Mountain Time
11 a.m. Pacific Time

Learn about:

  • Internal Revenue Code Sections 414(s) & 415 compensation
  • Identifying which definition may be used for each plan purpose
  • Common plan failures involving compensation

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