Sec. 2. Clarification relating to electronic filing of returns for deferred compensation plans
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/bill/114/s/3307/is/section-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6011(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: For purposes of applying the numerical limitation under paragraph (2)(A) to any return required under section 6058, each plan for which information is provided on such return shall be treated as a separate return. . The amendment made by subsection
(a)shall apply to returns required to be filed after the date of the enactment of this Act.