An employer established a new cafeteria plan (plan 501) effective 1/1/94. In 1996 the employer decided to change insurance carriers for 1997 and succeeding plan years. The insurance company drew up a new plan document, showing 1/1/97 as the effective date and 1997 as the first plan year. The new plan document contained no plan number. The employer continued to file 5500 C/R in 1997, using 501 as the plan number and 1/1/94 as the plan's effective date. What can or should be done to cure this situation?

Company has a nonaccount balance nonqualified SERP where participant is vested after 10 years of service. No FICA was withheld during those years of service. From the period 1993-1996, several participants began to receive annuity payments when they retired and FICA was withheld from the annuitized amount each year they received the annuity. Company should have withheld all of the FICA at once by calculating the present value of the annuity at retirement. Many of the participants had offsetting income at that time so that only the HI portion would have been taxable. May Company request refund for FICA that was overwithheld? What authority in the regulations?

I am working of implementing a STD policy (we currently only offer LTD after a 90 day wait) and am looking for typical plan designs. Can you help by sharing how your plan operates?

Plan A covers all employees of member A of a controlled group (plan does not apply any minimum age and service requirement). Plan B covers all employees of member B of the same controlled group. Plan B' employees must satisfy the minimum age and service requirement of 21 years and one year of service. For the 410(B) minimum coverage ratio percentage testing, are any employees excluded from testing? Cites?

Is there a ruling applicable to NQDC of non-governmental, taxable employers that allows participants to make a one time election to defer receipt of distributions beyond the date of original distribution? I know that 457 plans have this feature.

PLEASE HELP!!!

Thanks!

Previously PLR's carried a statement at the end of the ruling that the ruling could not be cited as precedent. The more recent PLR's do not carry that statment (at least as reported by CCH or RIA). They also seem to be released as TAM's as well as PLR's.IRC Section 6110(k)(3) indicates that a written determination may not be cited as precedent. IRC Section 6110(B)(1) provides that a "written determination" means a ruling, determination letter, technical advice memorandum or chief counsel memorandum.

Could anyone help me to understand the status of PLR's being cited as precedent, and the technical/practical effect of also issuing the PLR as a TAM. Thanks for your assistance

JD Colville

Can I have 2 plans integated with social security? (a 401k profit sharing and a money purchase) I am assuming they will exceed the 5.7% for $ over twb.

Is it o.k. if they pass the same non-discr tests as a cross tested plan?

5% owner is required to take a 70 1/2 in 1999. The owner has completed a Form W-4P showing 2 exemptions (he and spouse)of which withholding is to be calculated.

MRD = $15,000+

In order to calc w/holding, do we use payroll table for married person?

Thanks for any info.

I wish to roll over my 401k that I had with a previous employer to an existing IRA. The bank administering the IRA needs some information, mainly the name of the custodian and the account number. The ex-employer refuses to provide that information, so I have no way to access my 401k money. Is there any way that I can force the ex-employer to reveal the information, short of a civil lawsuit?

How many time within a two year time frame is a company allowed to redraw the closing bonus agreement?

I know a place that's going on four, so far. None of us will be suprised when it's extended again.

Is there a limit by law or not?

I am looking for a comprehensive employee benefit administration (pension, flex, cobra, etc.) and human resource, and payroll administration system that is contained within one package. We administer various plans for over 1,000 clients but we are using to many different systems. What is out there that would help us?

------------------

Eric Parmenter

The NYC Board of Education offers only one 403(B) carrier; the TRS of the City of New York. The TRS offers only two investment options: a. a fixed interest account. and b. a general equities account. A participant may change future contributions every three months. Accumulations may be transferred no more rapidly than 1/12 of the account balance over 12 months. The employer says "take it or leave it".

I want to start a class action to force the Board of Education to offer more investment choices. Please recommend three lawyers.

------------------

[This message has been edited by jlf (edited 05-15-99).]

What of a short-term disability plan that pays 60% of the employee's wages for 26 weeks? I understand that ERISA exempts from coverage "payroll practices" including payment of an employee's NORMAL COMPENSATION for periods in which the employee is physically unable to work, and where such benefits are paid by the employer out of its general assets. But what if it is not 100% that is paid but a smaller amount and what if there are waiting periods to satisfy before benefits commence. This would not appear to be a typical salary continuation plan or sick day plan provided by the employer. Furthermore, many employers with these arrangements have cast them as ERISA plans, providing SPDs, filing 5500s, etc. If treated as an ERISA plan, will ERISA serve the employer as a shield in the event of employee litigation in state court?

------------------

Charlie Stevens

Michael Best & Friedrich LLP

Under traditional Group Life Insurance plans, must the employer obtain a spousal waiver if the employee wants to name someone other than his/her spouse as 100% beneficiary?

If a surviving spouse is the sole beneficiary of the decedent's TSA, do they have the opportunity to transfer that TSA into their own TSA?

Can a participant of a 401(k) plan receive a lump sum distribution while on a layoff and still retain their recall rights and original seniority date with their employer?

If an Employer allows for Eligible Employees to make an Irrevocable Election not to participate in the Employer Sponsored 401(k) Plan, may the Employer disregard those Eligible Employees, making the election not to participate, from the ADP testing?

And....assuming that more than 30% of the eligible employees make the election not to participate, does this create a problem with the participation percentage requirement?

Would like some ideas and input. Recently did a plan with 8 companies had to use 2 plans because of partnership issues. No partnerships in current situation and would like to use one plan. Any comments pros and cons welcome. Am meeting with a commitee therefore all viewpoints would be appreciated concerning different matches and classifications of employees, etc.

Is anyone familiar with the process of reinsuring charitable gift annuities issued by 501©(3) organizations? If so, what are the major compliance issues related with these transactions?

We have a new client and they can't remember if they filed the 5500-R form that was due 7/31/98 for their plan year ending 12/31/97. Is there a number at the IRS that can look this up or will this send up a red flag? Any suggestions for find out if the form was filed?