CPA Regulation (REG) Question of the Day

Daily challenge for CPA Regulation (REG). Test yourself and track progress.

The following year-1 annual report was received by Clark from the qualified defined contribution plan provided by Clark's employer:

  • Beginning balance: $12,700
  • Employer contribution: 600
  • Plan earnings: 250
  • Ending balance: $13,550

What income must be included in Clark's gross income for year 1?

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