Does anyone know exactly what attachments are required when you are filing a FINAL Form 5500?

My company is merging with another - those employees being severed are receiving 100% vestment in their 401(k); however, I'm told if I "transfer" (accept new role with new organization), that I am not vested and can only roll over my own contributions and will then of course fall under their plan. Why wouldn't my total contributions roll over (company matching) when my organization is closing it's doors and we are merging?

Could anyone make a comparison between the pension study programs sponsored by the International Employee Benefit Plans and ASPA. Anyone with insight in both programs may responds. thanks

There is a gap in time between the mutual fund's record date (ex date) and the date the cash hits the trust. Is there an industry standard or fiduciary standard that states the allocation to participants account should be based on shares held on the record date, or is it feasible to allocate on the shares held on the date the cash hits (assuming there is not an unreasonable amount of time between)? Thanks

Can anyone please help me locate a code section, plr, case, or other authority that will confirm whether or not a variable annuity within a by-pass trust (unified credit trust/credit shelter trust) will still enjoy the benefits of tax deferral?

Company A purchases Company B & Company C. Both purchases are stock sales. All three companies currently maintain 401(k) plans.

My understanding is that by virtue of the purchases being stock sales, Company A now has responsibility for acquired companys' plans. It doesn't seem like there is a distributable event & , therefore, Company's A's options are limited to:

1)Merging the plans

2)Maintaining plans Separately

3)Freezing the Plans (when would this be advantageous?)

Company A would like to merge all three plans together but wants varying employer contributions. If "merged plan" allows for varying profit sharing contributions by employer, I believe they will need to do rate group testing under 401(a)(4). If, however, Company A elects to maintain plans separatetly I believe they will still need to do the rate group test based on the entire controlled group. In effect, from a discrimination testing perspective it doesn't matter if they merge the plans or not.

What if Company A decides they also want varying matches by employer? Would this be subject to the 401(a)(4) test or just the ACP test? If just the ACP test, how would that work.....since you only look at eligible employees? Would you do an ACP test for each participating employer?

Any comments or suggestions would be helpful.

Company A purchases Company B & Company C. Both purchases are stock sales. All three companies currently maintain 401(k) plans.

My understanding is that by virtue of the purchases being stock sales, Company A now has responsibility for acquired companys' plans. It doesn't seem like there is a distributable event & , therefore, Company's A's options are limited to:

1)Merging the plans

2)Maintaining plans Separately

3)Freezing the Plans (when would this be advantageous?)

Company A would like to merge all three plans together but wants varying employer contributions. If "merged plan" allows for varying profit sharing contributions by employer, I believe they will need to do rate group testing under 401(a)(4). If, however, Company A elects to maintain plans separatetly I believe they will still need to do the rate group test based on the entire controlled group. In effect, from a discrimination testing perspective it doesn't matter if they merge the plans or not.

What if Company A decides they also want varying matches by employer? Would this be subject to the 401(a)(4) test or just the ACP test? If just the ACP test, how would that work.....since you only look at eligible employees? Would you do an ACP test for each participating employer?

Any comments or suggestions would be helpful.

Are there any employment laws regarding an employer telling an employee when they can/can't take a vacation. (i.e. they can only take vacation on Thurs and Fri and cannot take a week at a time)

SEE THESE LINKS

http://www.msnbc.com/news/576308.asp?0si=-

ICI Applauds Enactment of Tax Reform Package

http://www.ici.org/ici_info/leg_hr1836_release.html

I am curious to hear the various TPA's methods for matching contributions that need to be "trued up" annually when deferrals are matched on a per pay basis.

EGTRA-EGTRA-read-all-about-it says that employee 401(k) will not count as employer contributions toward the section 404 deduction limits.

Does anyone know whether they will still be counted as employer contributions for the purpose of determining top heavy minimum accrual requirements.

In other words, does this mean owners in a top heavy plan can defer the maximum without having to give everyone else a 3% minimum?

--bri

If you have a settlement for LTD and win in court/mediation and get a lump sum check, wouldn't that be "EXEMPT" from any creditor you might not have paid yet?

I am understanding that if a settlement for "PHYSICAL/INJURY ILLNESS" is Exempt from creditors/property etc. I read this in some case won..

Does anyone know for sure? And would you know where the answer would be? What Court or Code?

Thanks.

Does anyone have any knowledge of the recent IRS meeting on the proposed MRD reg's?

Did the Economic Growth & Tax Relief Reconciliation Act of 2001 (H.R. 1836) replace the Comprehensive Retirement Security and Pension Reform Act (H.R. 10)?

I have a client who wants to adopt a Safe Harbor 401k Plan using the following match: 100% on the first 3% and 50% on the next 3%. It definitely meets the first two Safe Harbor Enhanced Matching Formula requirements - that the match can't exceed 6% of compensation, and that the matching rate doesn't increase as the rate of contributions increases. I'm not sure I understand the third requirement: "the match rate at any rate of elective deferrals may not be greater for an eligible HCE than for an eligible NHCE." Could someone please explain this last requirement? Thanks.

Should a deceased participant's unpaid loan balance be deemed distributed to the participant's estate or to the participant's beneficiary?

Let's see if the file attachment feature works.

If a participant is 55+ I understand they can avoid the 10% penalty. However, would they be subject tot he annualized equal installments?

Opinions please. I've seen many self-funded plans that exclude coverage for injuries incurred as a result of committing a felony. What about claims that are incurred while the enrollee is incarcerated? The inmate could still be covered as a dependent of the employee or continuing COBRA coverage. In Ohio, the facility is required to provide access to health services and also required to submit bills if there is any coverage. If there is no coverage, the inmate is ultimately liable for the care except the govt entity (state, county) usually ends up paying. Do we need to rethink plan language or is a plan obligated to pay if the enrollee is incarcerated. Or am I missing some sort of exception here?

I would like to find out what the Lump Sum Factors for the 30 year GATT rates are for 2/2001 & 5/2001?