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EMPLOYEE PLANS

Internal Revenue Bulletin 2004-16 · 2026-10-03 edition · updated 2026-10-04 · United States

Ct. D. 2078, page 773. Employee Retirement Income Security Act of 1974 (ERISA); participant; working owner. The Supreme Court holds that the working owner of a business may qualify as a “participant” in a pension plan covered by ERISA if the plan covers one or more employees other than the business owner and his or her spouse. Raymond B. Yates, M.D., P.C. Profit Sharing Plan et al. v. Hendon, Trustee.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2004-16
Internal Revenue Bulletin 2004-16

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