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The Continuing Legacy of the 1986 Tax Reform Act: More Surprises in the Hospitality Industry in 1989

Journal of Hospitality & Tourism Research: The Professional Journal of the Council on Hotel, Restaurant, and Institutional Education

Published online on

Abstract

Hospitality Education and Research Journal, Volume 13, Issue 3, Page 103-110, August 1989.
On January 1, 1989, Section 89 of the Internal Revenue Code took effect detailing the non-discriminatory rules to be applied in the evaluation of employer- sponsored welfare/benefit plans. The legislation has proved to be enormously complex and has ...