Governor Deval Patrick's Budget Recommendation - House 2 Fiscal Year 2015

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1.034 -Qualified Retirement Planning Services


Item DescriptionFY2011 FY2012 FY2013 FY2014 FY2015
1.034 Qualified Retirement Planning Services
Massachusetts adopts the federal exclusion for the employee fringe benefit of retirement planning advice or information provided to an employee and spouse by an employer maintaining a qualified employer plan. Qualified employer plans include IRC sec. 401(a) plans, annuity plans, government plans, IRC sec. 403(b) annuity contracts, SEPs and SIMPLE accounts. This exclusion is due to expire for tax or plan years beginning after December 31, 2010.

Origin:  IRC S. 132(m)
Estimate:  N.A.
N.A. N.A. N.A. N.A. N.A.

Key:

ORIGIN  
IRCFederal Internal Revenue Code (26 U.S.C.)
U.S.C United States Code
M.G.L. Massachusetts General Laws
Rev. Rul.; C.B. Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES All estimates are in $ millions.


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