Vermont State has passed a law authorizing same sex marriages, or unions as they are called. Excerpt: "After four months of rancorous debate that divided neighbors throughout this normally tranquil state, Vermont yesterday approved a first-in-the-nation law that grants nearly all of the benefits of marriage to same-sex partners." (Knight-Ridder / Tribune Business News)

Would this State regulation offer a same sex partner the same rights that pertain to the pre and post joint and survivor options?

We are exploring the possibility of offering adoption asssitance to our employees. I would love to hear what other companies offer their employees.

Thank you.

The prior year actuarial report for a takeover DB plan has the following cost method description: Frozen Entry Age Actuarial Cost Method(level % of salary)and for IRC Sec. 412 purposes, "In any year in which all amortization bases under IRC Sec. 412 are considered fully amortized, or in which the only amortization bases for 412 purposes are due to the 150%(or 155%) of Current Liability Full Funding Limitation Credit,the Unfunded Frozen Actuarial Liability will be set to zero and the Normal Cost will be determined as it is under the Aggregate Actuarial Cost Method(level % of salary)- I question the 2nd part of the criteria to set UFAL to 0 ; I thought if OBRA bases exist you need to maintain them?? If anyone has any insights I'd like to read them.

I was trying to find some leads on at least where to look for information pertaining to Section 125 plans for retirees. Especially if there is a focus as to state government sponsored 125 plans (medical and

dependent care only).

Need a little more information but generally a distribution from an unfunded deferred compensation plan is reported on a Form W-2 (assuming we are talking about an employee or former employee and not an independent contractor).

The payment to an employee is subject to the usual wage withholding rules and may have been subject to FICA tax in an earlier year.

My doctor reciently diagnosed me with chemical exposure thru my lenghly employment with the same company for 19 years. My 6 months of short term disability is going to run out but my doctor is going to release me to go back to work with perminant disabilities. Outwardly I appear to be normal but it has effected nerves and various other bodily functions. There for I CANNOT return to the same job area I used to work in, Does this company have to take me back? At the same rate of pay and create a position that I can return to work to. They employee approx. 1500-1800 persons and are a large Plastics plant in the area. They are located in the state of Texas. What are my rights? I can return to work but they are somwhat reluctant to bring me back. Where do I stand? The permenent dissability is not to be exposed to the same type of chemicals that caused to dissability to begin with.

Age 70 1/2 required minimum distribution calculations for a participant have been done based on his and his spouse’s ages, recalculating. The participant recently died and it has now been discovered that the spouse signed off for the daughter to be the beneficiary. How should distributions be calculated at this point?

Does anyone know who publishes a book entitled 'ERISA Outline Book'? A phone number would be appreciated as well, if available.

If Compensation is defined in a plan as comp from date of participation, can this definition be used when allocating the 401(k) safe harbor contribution, or do you use full year compensation regardless of the the plan definition?

Can employer who no longer wants to contribute a matching contribution to the plan and does not want to administer the 403(b)plan switch become exempt from ERISA coverage and switch to a Non-ERISA plan?

A participant was paid out his full account balance when the participant requested a hardship. From my understanding earnings on elective deferrals are not to be taken from the account. What are the ramifications for the participant and/or TPA?

We have a client who is dissolving its for-profit subsidiary. As a result, the 401(k) plan sponsored by the subsidiary will be terminated. The client would like to distribute the 401(k)'s assets upon termination. The client, however, sponsors a 403(B) plan, which all of the for-profit employees will be immediately eligible for once the for-profit subsidiary is dissolved. Will the 403(B) plan be considered a "successor plan" for 401(k)(10)(A)(i) purposes?

The company that I am currently working for is interested in implementing an Adoption Assistance program. Would love to hear what other companies are doing.

Thank you.

We have a client that terminated its plan in december of 1999. most of the plan has been paid out. however,we did not update it for GUST or submit it for a determination. We would like to do this however, the plan sponsor does not exist anymore. What can we do?

A controlled group exists with several companies and one company is sold, with original owner (sponsoring the plan) retaining less than 80% ownership. What must the Company that sponsors the plan need to do since the company sold is no longer a member of the controlled group? Also, what about the participants in the plan that worked for the company that was sold? The plan is on a prototype document. Any ideas?

If I have 9 employees and do a 20% test, I get an uneven number. Do I round up to 2 employees? Round down to 1?

appreciate the help thanks!

I thought I read somewhere that, pending resolution of cash balance conversion issues, determination letters for all types of plans (including non-cash balance plans) will include a caveat that the letter cannot be relied upon with respect to cash balance plan issues. Can anyone confirm this? What exactly does the caveat say? Has anyone received a determination letter (on any kind of plan) that includes this caveat?

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Where can I find a good model notice for

negative elections? Has the DOL provided one?

[This message has been edited by John C. Forrester (edited 05-02-2000).]

Yes, the amount converted from a traditional IRA to a Roth IRA is included in gross income for the year in which the conversion is made. That means you will have to pay tax on the amount converted.

However, the amount converted does not count in determining whether you can make the conversion. If your adjusted gross income, excluding the anticipated conversion amount, is greater than $100,000, you can't convert to a Roth IRA.

Hope this helps.

I thought I read somewhere that, pending resolution of cash balance conversion issues, determination letters for all types of plans will include a caveat that the letter cannot be relied upon with respect to cash balance plan issues. Can anyone confirm this? What exactly does the caveat say? Has anyone received a determination letter (on any kind of plan) that includes this caveat?

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