A 1999 required minimum distribution should be made if the decedent's required beginning date was reached prior to death.

Did the beneficiaries rollover their portion of the inherited IRA to their own IRA with the use of their own life expectancies in the computation of their own required minimum distributions? Please advise.

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An insured group health plan wants to exclude dependent spouses if they are eligible for coverage under their own employers' plans. Dependent children can be covered regardless of other plans. Alternatively, allow all dependent spouses to participate but impose a higher charge on spouses who have alternative coverage available. Excluding any discrimination issues based on marital or family status, is this a problem? I am aware of the case law against "escape clauses" applicble in the coordination of benefits ("COB") area and am wondering if the concept extends from the participant to beneficiary level.

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What is the maximum contribution an owner employer can make to a Keogh. Is it 25% of income?

Thanks for your help.

I'm trying to find out which fianicial management companies (fidelity, merrill lynch, etc.) provide IRAs and to how many people - a market survey or sorts. Does anyone know where/how I might find such information? The information can but does not need to be limited to Roth IRAs. Please share any thoughts on the subject.

Child is 10, and has earned income. Does the AGI limits apply to the child or the parents of the child since the child is still a dependent? The regs address earned income and maritial status.

A DB Plan document allows for an employee who has reached NRA under the Plan to segregate the PVAB in the Plan. How does this impact funding of the plan. Can you run a seperate cost caculation for this individule? What the client woulf like to do is have the segreagted assets only available to pay benefits for the doctor who has reached NRA. Is this possible.

I have a regular IRA with a online broker which I want to convert to a Roth IRA. I know I have to pay taxes on the value of my present IRA but I don't know when I have to pay them. I don't know at what point in time the value of my present portfolio of stocks is valued to determine the amount I owe. Information as to how the switch is made will be greatly appreciated. Also, are there considerations to be concerned about as to when the switch is made?

If a participant takes a hardship distribution from a 401(k) plan that has life insurance, how does the life insurance premium get paid for the year in which they are not deferring any money? Can the employer 3% contribution go towards this premiums in order to keep the policy current?

Company reimburses employees for fees they incur for stop smoking and weight loss programs. These expenses are not submitted through either the flex health care spending account or other insured health care expenses. Isn't this just taxable income to the employee? If so, may the same expense be submitted to the flex health care account?

[This message has been edited by wwest (edited 09-01-1999).]

The deduction limit for a combination DB/MP plans is the greater of 25% or the DB minimum required funding.

If the DB plan is over 25% does the MP plan have to make the requried contribution on a nondeductible basis (and therefore subject to penalty of 10%)?

Can this be limited by wording in the plan document of the MP plan?

Does it have to be written in the MP plan or can the contibution be ignored since not deductible?

Thanks, in advance

Bob

I would like to make a direct transfer of existng funds in my 403b account under rev.rul.90-24.The company holding the funds and the new company to which they are being tranferred agree that it is pemissible under rul.90-24.The plan administrator at my employment has to sign the tranfer form.The consultant that my employes uses, has told my employer not to sign the form. They say it is illegal to make a direct transfer involving 403b plans when it is not made to an employer approved vendor.If they were a vendor i would already be putting my money there.What can I do? The companies invoved are TIAA_CREFF and MET LIFE.

What is the "compensation" in 401(a)(17) (currently $160,00 limit for ADP testing)? The regulations do not seem to define "compensation" as well as 415©(3) or 414(s) does. Are nonqualified deferrals included in the 401(a)(17) limit?

Can a PEO (Professional Employee Organization) sponsor a master cafeteria plan for a number of employers? The PEO employs the workers and then leases them back to the employer. The PEO is responsible for the hiring, firing, payroll, benefits, etc.? Or should each of the employers have their own plan? Also, if it is ok for the PEO to sponsor the plan, what if one of the employers is an Scorp. Can the owners participate in the plan? Any help would greatly be appreciated!

I am attempting to update a mailing list of employers who not only self insure their medical risk but also pay their own claims. (Yes, we are out here.) Over the years we have formed a small "Roundtable" to meet and discuss common issues. Past participants, including myself, have found this small group a great resource. We would like to seek out additional companies to include in the Roundtable. If you work for such a company, or know of one, please send me some contact information.

This is not a solicitation and no information will be passed to any other organization for any purpose.

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Jay Davidson

Director, HR

Arkansas Best Corp.

My Participant has 10k as a balance and a $2300.00 loan. She is also over age 59 1/2.

She is terminated and wants to roll over the 10k.

Does $460.00 of tax need to be wh from the

10k to be paid on the loan, or is this not required, either just because it is not required or that she is over age 59 1/2.

HIPAA has some specific rules on the inclusion or exclusion of dental plans. See ERISA Section 706©. In my experience, most dental plans meet the requirements to be excluded from HIPAA.

My document specifies "Allocated method plus

supplemental discretionary match" for Match

formula. My Doc Provider says this means Sponsor MUST do deferral Match (supp. Match is optional) every year. If this is correct,can Sponsor stop Match only by ammendment, or never? I don't want to lock Sponsors in. Any thoughts on this? Thank you.

I am wondering if anyone knows what significant changes in coverage means. We recently switched from an almost 100% coverage with no deductable to a $200 deductable and 80/20 coverage due to an increase in costs. We have an employee who wants to drop her spouse from coverage since her spouse can now get better coverage at a lower rate given our drop in coverage and rise in rates.

thanks for any insights to this!

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KEH

I am looking for a good source (or sources) for background information and other reference material on Healthcare Coalitions and how they work. What are the big legal issues etc. Does anyone know how they are structured, etc etc etc. Please help!

One of the options with wills and estate plans is that a parent can decline to accept an inheritance knowing that upon refusal the will/trust specifies that the assets will pass to their children or some other family member. Under some circumstances, this reduces the potential estate tax impact upon the parents death. A useful feature if the loss of control is acceptable.

My question: Can you accomplish the same arrangement when your children are secondary beneficiaries on an IRA (either with spouse or parents). Upon death, can the primary beneficiary decline and allow the assets to flow instead to the secondard beneficiaries?

In other words, can the primary beneficiary elect not to receive the IRA ?