Featured Jobs
|
Defined Contribution Account Manager Nova 401(k) Associates
|
|
DWC - The 401(k) Experts
|
|
MAP Retirement
|
|
Relationship Manager - Defined Contributions Daybright Financial
|
|
DWC - The 401(k) Experts
|
|
PPS Pension Services
|
|
Retirement Plan Onboarding Specialist Compass
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
Revenue Ruling Addresses Conversion of Mutual Insurance Company Into Stock Company
Internal Revenue Service [IRS] 
[Official Guidance] Jan. 23, 2003
Excerpt: The transactions described in Situations 1, 2, and 3 have no effect on each life insurance or annuity contract that is part of a qualified plan within the meaning of § 401(a) or that meets the requirements of § 403(b) or § 408(b) for purposes of §§ 72(e)(5), 401, 402, 403, 408 and 408A.... [T]hese transactions do not result in an actual or deemed distribution ...
|
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |