id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-394	McMahon, Jr., Martin J.; Shepard, Ira B.; Simmons, Daniel L.	Recent Developments in Federal Income Taxation: The Year 2007	2022	167	.pdf	application/pdf	70476	3389	54	Pension Protection Act § 701 amends ERISA §§ 203, 204 and 205, Code §§ 411 and 417, and ADEA § 4(i)(2) to provide that cash balance plans do not per se violate the prohibition on age discrimination. When stock is sold at a loss, the capital loss limitations in §§ 1211, 1212, and 172(d)(2) are applicable for AMT purposes as well as for the regular tax.	cache/ftr-394.pdf	txt/ftr-394.txt