what is irc 401 a 28 c?Advertisement
(28) Additional ... which includes a qualified cash or deferred arrangement shall not be treated as violating the requirements of section 401(a) or of paragraph (2) merely by reason of a hardship distribution or a distribution to a participant after attainment of age 591/2. ... (iii) or (C ... - read more
Also, IRC 401(a)(28)(C) requires an ESOP to obtain valuations by an independent appraiser of employer securities which are not readily tradeable on an established securities market, with respect to ... - read more
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