katieinny Posted January 6, 2004 Share Posted January 6, 2004 I recall that there used to be a restriction on the type of SEP document that could be used in cases when an employer had a DB plan, even though the DB had been terminated many years ago. Is that still the case, or has that requirement been removed due to the repeal of 415(e)? Link to comment Share on other sites More sharing options...
Appleby Posted January 7, 2004 Share Posted January 7, 2004 That requirement no longer applies as a result on the repeal of the 1.0 rule under Section 415(e) Notice 99-44 ;Pub.L. 104-188 Life and Death Planning for Retirement Benefits by Natalie B. Choatehttps://www.ataxplan.com/life-and-death-planning-for-retirement-benefits/ www.DeniseAppleby.com Link to comment Share on other sites More sharing options...
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