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Safe-Harbor

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Safe-Harbor
Tax regulations that allow a (usually) simpler method of determining a tax consequence than is available following the precise language of the Code or regulations. An example is the simplified method for determining the taxable portion of pension distributions.
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The procedure provides three safe-harbor methods that permit individuals to calculate the decrease in FMV of their personal residences and one safe-harbor method that allows individuals to calculate the decrease in FMV of their personal belongings.
Safe-harbor methods for claiming casualty and theft losses from 2005 ... by Brodnax, Frank / The Tax Adviser
However, effective for plan years beginning in 1999, the Small Business Job Protection Act of 1996 introduced safe-harbor formulas for 401(k) salary deferral and matching contributions that eliminated the need for employers to perform annual nondiscrimination testing.
The safe-harbor solution by Collins, Michael J. / Journal of Accountancy
The use of safe-harbor transmittal language becomes particularly germane in those instances where the state boards exercise administrative penalty jurisdiction over non-licensees as well as licensees.
Safe harbor transmittal language - protection for unlicensed ... by Sager, William H. / The National Public Accountant
 
 
 
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