Smith D
Healthc Financ Manage. 1988 Aug;42(8):54, 56, 60-2.
Between 1982 and 1987, there have been six major tax acts that have greatly affected retirement planning for not-for-profit as well as for-profit healthcare institutions. Many of the retirement plans presently being offered are fast becoming inadequate and ineffective, as the deadline for many of these new tax laws to take affect draws near. As employers begin to understand the implications these tax law changes have, they will need to reevaluate and modify their present retirement plan designs to achieve their original retirement objectives. The second article in this series on retirement plans will continue to examine the issues affecting retirement plans as well as discuss plan funding and a method for examining retirement plan objectives.
1982年至1987年间，出台了六部主要税收法案，这些法案对非营利性和营利性医疗机构的退休计划产生了重大影响。随着许多新税法生效期限的临近，目前提供的许多退休计划正迅速变得不足且无效。随着雇主们开始理解这些税法变化带来的影响，他们将需要重新评估并修改目前的退休计划设计，以实现其最初的退休目标。本退休计划系列文章的第二篇将继续探讨影响退休计划的问题，并讨论计划资金以及一种审视退休计划目标的方法。
