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9 Prac.Tax Law. [i] (1994-1995)

handle is hein.ali/practax0009 and id is 1 raw text is: THE PRACTICAL
TAX
FALL 1994
LAWYER                                    Volume 9/Number 1
CONTENTS
Keeping Plans Qualified: Using the
Final Nondiscrimination Regulations                    page 13
The favorable tax features of qualified plans are available only if the plans
maintain qualified status. At the heart of qualification are the nondiscrimina-
tion rules of the Internal Revenue Code, recently implemented by final Trea-
sury Regulations. All employers and their counsel should know how these
regulations - implemented for plan years beginning this year - affect their
plans.
A partner in the Boston law firm of Bingham, Dana & Gould, Richard M. Harter is co-
chair of the Massachusetts Continuing Legal Education advisory committee on execu-
tive compensation and employee plans and lectures frequently on these topics.
Rebecca Federman Alperin, an associate with the Bingham firm, holds a Masters
degree in Industrial and Labor Relations from Cornell University and served as an
executive compensation specialist for a subsidiary of Ford Motor Company.
To Buy-Sell or Not To Buy-Sell                         page 31
Buy-sell agreements are often proposed as the solution to the small compa-
ny's future loss of a key player. But these agreements may cause more prob-
lems - especially tax ones - than they solve. Another solution is available,
however, as the author demonstrates.
Robert E. Hales, a principal in the Saratoga, California, law firm of Hales, Hales &
George, is a former chairman of Life Underwriters and President of the Santa Clara
County Estate Planning Council.

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