IRC Section 412(e)(3) “Guarantees” Defined Benefit Pensions

In Russell Towers’ article “IRC Section 412(e)(3) “Guarantees” Defined Benefit Pensions”, featured by Life & Health Advisor in September 2012, he explains how an IRC Section 412(e)(3) Defined Benefit Plan provides an opportunity for business owners to create a “fully insured” benefit plan with the largest possible deduction. He explains how these plans are good for both business owners and professionals with a small number of employees where the business owner has a relatively short time until retirement.
Download a PDF of the article or read it online.