Pub. L. 101-508, tit. XII, subtit. A, sec. 12001

INCREASE IN REVERSION TAX.

Name: Justis AI
Availability: InStock

EnactedYear: 1990Length: 29 wordsOfficial source

SEC. 12001. INCREASE IN REVERSION TAX. Section 4980(a) (relating to tax on reversion of qualified plan assets to employer) is amended by striking “15 percent” and inserting “20 percent”.