EMPLOYMENT TAX

Internal Revenue Bulletin 2007-30 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2007–48, page 129. Nonexempt employees’ trusts. This ruling considers the federal tax consequences to the employees, the employer, and the trust when an employer contributes to a nonexempt employees’ trust on behalf of highly compensated employees. It also explains the effects of vesting of an employee’s interest in the trust and distributions from the trust. Rev. Rul. 74–299 amplified.

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▸Contents — Internal Revenue Bulletin 2007-30

Internal Revenue Bulletin 2007-30

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