Examlex
A small employer incurs $1,400 for consulting fees related to establishing a qualified retirement plan for its 75 employees.As a result,the employer may claim the credit for small employer pension plan startup costs for $700.
Maxim
A general legal principle or rule that is widely accepted.
Restatements
Publications that organize and clarify the law, often used to understand complex legal principles.
American Law Institute
An independent organization in the United States that produces scholarly work to clarify, modernize, and improve the law.
Binding Laws
Legal rules that must be adhered to by individuals and entities.
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