david rigby

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david rigby last won the day on February 4

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About david rigby

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    Retirement Actuary

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  1. Is this required? Is it related to the expectation that the sponsor will be filing for a new D-letter every five years? If so, and there is no new 5-year filing, what is the point of restatement?
  2. EFAST does not have any forms prior to 2009.
  3. The 5558 instructions include this statement for Line 2:
  4. There may be prior relevant discussion threads. Use the "Search" feature, using keyword "murder" and/or "slayer".
  5. Check the definition of "professional" in the PBGC statute and/or reg. ERISA section 4021(c).
  6. Conversely, they don't have to be divorced for the spouse (ex- or otherwise) to get an award under a QDRO.
  7. Nor have I read the linked case. However, note the date of 1992. A full analysis might determine whether more recent case law should also be included.
  8. This photo was apparently "modified", but it's still awesome. http://www.9news.com/news/local/next/the-rockies-celebrate-pi-day-with-photoshop/422617504
  9. The plan sponsor (separate from the TPA) needs an ERISA counsel.
  10. Um, yeah.
  11. I'm not aware of any changes. My understanding is the "postmark rule" still applies, providing you remember that means a USPS postmark, not a mark from your office postal meter.
  12. I might be willing to invest $1. Risk vs. reward.
  13. I think the first sentence of the Response is a reasonable answer, and is consistent with the EOB.
  14. For what it's worth, this was discussed in the Gray Book, in 2004. Gray Book 2004-42 Other DB Plan Issues: Date of Retirement and Required Minimum Distributions Treas. Reg. §1.401(a)(9)-2, A-2(a) provides that except in the case of a 5%-owner, the “required beginning date” is April 1 of the calendar year following the later of the calendar year in which the employee attains age 70-1/2 or the calendar year in which the employee retires from employment with the employer maintaining the plan. If December 31, 2003 is the employee’s last day at work, and the last day for which he is paid or entitled to payment of wages, is that the date of “retirement”. Or is January 1, 2004, the first day he is not employed, the retirement date? When is the employee’s required beginning date? RESPONSE “Retirement” is the last day worked, not the definition of retirement date in the plan. What date is an employee’s last day worked is a facts and circumstances determination. The facts and circumstances are based on the employer’s practice concerning the last day an individual is considered an employee. The above Response is a summary, prepared by representatives of the Program Committee, of the oral responses to the question posed to certain staff members of the Treasury and IRS, which represent only personal views of the individuals who provided them. Accordingly, the Response does not necessarily represent the positions of the Treasury or the IRS and cannot be relied upon by any taxpayer for any purpose. Copyright © 2004, Enrolled Actuaries Meeting. All rights reserved by Enrolled Actuaries Meeting. Permission is granted to print or otherwise reproduce a limited number of copies of the material on the diskette for personal, internal, classroom, or other instructional use, on the condition that the foregoing copyright notice is used so as to give reasonable notice of the copyright of the Enrolled Actuaries Meeting. This consent for free limited copying without prior consent of the Enrolled Actuaries Meeting does not extend to making copies for general distribution, for advertising or promotional purposes, for inclusion in new collective works, or for sale or resale.
  15. Due date description is in DOL reg. 2520.104b-10(c). Or, you can see this DOL summary. https://www.dol.gov/sites/default/files/ebsa/about-ebsa/our-activities/resource-center/publications/rdguide.pdf