Does anyone have a copy of the 1993 GAM Table, for males and

females? (1993, not 1983)

I cannot find it. I'm having trouble using The Society of Actuaries mortality table feature, although it appears that this table isn't listed in their tables, anyway.

If you've got it in text or excel formal (or a link to the actual q's), I'd appreciate it.

Thanks

Can an employer of less than 20 employees, and which offers group health coverage that coordinates with Medicare (i.e., pays only what Medicare does not pay, for Medicare-entitled individuals) simply terminate group health coverage of active employees and their dependents who reach age 65?

The small employer exemption from the Medicare Secondary Payer Act says that Medicare can be primary payer for eligible employees, but I don't think it also creates an exemption from the ADEA as far as who gets offered benefits. . . .

The previous third party plan administrator of a governmental plan qualified under 401(a) as a discretionary profit sharing plan and as a alternative to Social Security under 3121(B)(7)(F)has not distributed benefits to terminated or promoted employees for several years. Will the fact that several thousand former employees have not received their benefits, and are now likely non-locatable effect the plan's qualification under either circumstance?

Does anyone know of a survey on stock options? I'm in a 3-year-old software startup and trying to research how many options we should be offering to employees with varying titles and seniorities, as we set up our stock option plan.

Any advice from personal experience, or info on where to find stats on this, would be very appreciated.

Thanks,

Liss

We are implementing a severance pay plan and would like to provide severance for 3 Dutch citizens working for our company abroad. There are specific Dutch laws which may control the severance given to those employees. How do we handle them under the Severance Plan? in light of the fact that we are granting fullest possible discretion to our plan adminstrative committee, do we include those employees as eligible for severance, but exercise discretion so they get only Dutch statutory benefits? Or can we exclude them completely? Title VII and other federal employment laws do not apply to foreign nationals working abroad for a US company, although they do apply to US citizens working for US company abroad. Thanks in advance.

I have been told by a colleague that he believes he knows of a case where a one-participant keogh was not required to carry a fiduciary bond.

I work with such a plan, and was wondering if anyone could point me to a specific exemption from the ERISA bonding requirement.

Thanks.

Can plan assets be used to pay real estate taxes (as an investment expense of the plan) if the plan holds real estate?

Is it a prohibited transaction for the sole shareholder of a professional association (law firm)to loan money to the P.A. so that the P.A. can make the annual contribution to the firm's defined benefit plan?

I have read text of the recently passed federal legislation affecting retirement savings and pensions. Does anyone know if this bill makes state (Texas) pension plans (not 457s or 401ks) more portable. I must leave the city after 3 years, but my pension vests at 5 years. Can I transfer it to another governmental entity in another state, such as Oklahoma, and continue as if nothing has changed? It seems like the new bill omitted this area.

Early retirement eligibility is currently defined as age and service, or disabled. Can the disablity portion of eligibility be removed without violating protected benefits under IRC411(d)(6)?

If I deposit $2,000 in a Roth IRA account, can I withdraw the entire account in 2 years (contribution plus earnings)without penalty to apply towards a first time home purchase provided the withdrawal amount is less than $10,000?

I know of exceutives in a non-profit organization who are putting away between $50,000 and $70,000 per year in their 457 plan? How can they do this without violating the limitations rules of $8,000?

What is required from a recordkeeper of a non-qualified plan to supply the company on a tax basis? Would a by fund activity break-down (long term, short term) be appropiate? I need to know if our Trust reports and annual activity reports by fund activity will be appropiate? I've seen a 1099div form for a participant but I need to know what information the plan is required to submit to the IRS.

We have a client with a one person profit sharing plan. He has designated A (ex-spouse) as his beneficiary designation under the plan. Last year, he took almost all steps needed to terminate the plan,(did the resolutions etc.) However, he never filed a final 5500 and I do not think he transferred the assets from the plan to an IRA. He has now died, and his will gives everything to the new girlfriend. Question is will the wife under the almost terminated plan's beneficiary designation take the money or will the new girlfriend under the will take the money?

I have a client where the match portion of the 401K is taxable for the City. They have a vesting schedule, 20% per year, and the employee is funded on a quarterly basis. If an employee leaves during the quarter, they do not receive any of the company match during that period.

Since the employee is on this vesting schedule, I am not sure if they should be taxed on the full company match portion or only on their vested portion.

Any recommendations ?

How long do you have give a participant in a terminating profit sharing plan with a balance greater than $5000 to decide to rollover or take a lump-sum distriubtion? If the participant does not respond, can you force a lump-sum distribution greater than $5000?

We have a client that has plan assets invested in a short term investment fund (STIF) that also happens to be a common trust fund. Our dilemma is on how to report this in the Statement of Income and Expenses on Schedule H. The instructions seem to indicate that STIF funds should be reported on line (B)(1) - the Interest Bearing cash line. This, however, is a common trust fund, so should it be reported on line (B)(6) - the common/collective fund line? It appears that both lines would a reasonable place to report the earnings, but I'm leaning more towards the common/collective line. Your thoughts on this issue would be most appreciated. Thanks.

Interesting question: A company (for this example, Company A)has 3 employees, but offers no benefits such as a 401(k) plan. However, Company A, to accomodate the employees,has an arrangement where the employees wages are paid by a totally unrelated company (Company b). There is no controlled group issue between A and B.

The Company A employees perform no services at all for B; the only reason they are carried on Company B's books is to be able to contribute to the Company B 401(k) plan. They receive their W-2's from Company B. Company B is reimbursed by Company A for the wages, taxes, etc.

Is this a proper set-up? I have never encountered this, so I was curious as to whether anyone else had heard of this situation. Thanks for any answers.

Does a 1099R form need to be filed for a missing participant from a terminating plan who has had his account balance moved to an escrow account?

Can a terminated employee who was in a DB plan rollover his funds into his new employer's DC plan? Please provide the regulation or code section.