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, 412
401(k) plans. See also IRAs (individual retirement accounts); SIMPLE IRA
active participation status, 200
cash balance plans compared to, 230
company stock into IRA rollover, 239