Please note that index links point to page beginnings from the print edition. Locations are approximate in e-readers, and you may need to page down one or more times after clicking a link to get to the indexed material.
Note: A page number followed by a roman f indicates figures; a roman t indicates tables; and a roman n indicates notes.
7-pay test, 378
active participation status, 174
cash balance plans vs., 204
company stock into IRA rollover, 211–212
db(k) plan, 203
deferral limits, 184t
as defined contribution plans, 204