I'm looking for articles about in-service distributions--how many plans allow them, how many participants take advantage of them, pros and cons, etc. Anyone know of a good place to look? Thanks!

dan.marshall@aexp.com

I am looking for information on IRS

rulings concerning a participant's

ability to change a payout option under

a rabbi trust based nqdc plan prior to

the initial payment date. I have heard

that their was a ruling in mid-1997 but

have been unable to verify such.

I have a group that wants to start a 401k plan. The group includs 5 C corps, 1 S corp, and a 501C3. I asked for detailed information about ownership, principals ownership in other businesses and the sharing of employees and capital. They don't percieve a problem & did not provide. Does anyone have information/articles that outlines control group issues?

What is the earliest age you can withdraw

funds without penalty if retired.

As an example: Retire at age 55 and withdraw

money from account.

What code section, reg etc., authorizes these contributions and describes how they are treated for testing and other purposes?

Any suggestions on good reference to correct excess contributions for ADP and ACP after SBJPA 1996? Company makes cutbacks during the course of the year, and it is having hard time projecting those HCEs who will have the highest excess dollar amount (as opposed to percentage).

Assume that you planned to charge $500 per year for 10 participants as a TPA for a cafeteria plan. Could you charge the employees each $25 and agree to charge the employer $250, but not to exceed the employer's "experience gain" for their plan?

Does anyone have software or other suggestions for calculating the maximum contribution amounts for sel-employed businesses, particularly in cases where there are multiple plans with a 401(k) option and an integrated allocation formula.

Practically speaking, what recourse does an employee have who disagrees with the method of ADP cutbacks? Assume the method is incorrect.

My question..

Are you entitled to pay while off work due to a pregnancy with complications such as a combination of health problems which include Diebetes, High blood pressure less than Preclampsia, Carpal Tunnel syndrome, excessive swelling and debilitating pain as a result of pregnancy induced Fibroid tumors, enhanced rhuematoid arthritis due to excessive edema and a Doctors recommendation in two (2) documents stating patients enability to return to work due to the above complications.

Thank You.

Currently, our company asks that employees or their dependents who use tobacco products, pay a higher percentage for their insurance contributions. example: Single non-tobacco user pays $3.35 per week, Singer tobacoo-user pays $10.00 per week. With the implementation of the HIPPA rule, we heard through the "grapevine" that is now discrimatory. Please advise with any legal references. Thank you

For anyone who may have missed today's BNA Daily Tax Report, it reports that Employee Plans agents in each of the four regions will begin initiating "on their own" (i.e., not at the request of the Exempt Organizations Division) audits of section 403(B) plans. In particular, Assistant Commissioner for Employee Plans and Exempt Organizations Evelyn Petschek's fiscal 1999 EP/EO Program Letter directs each region to examine "at least five" public school 403(B) arrangements within their jurisdiction. This information came from IRS Employee Plans Senior Tax Law Special Robert Architect, and was announced at the American Society of Pension Actuaries' annual meeting in Washington, D.C.

Mr. Architect indicates that these audits have already begun. Has anyone on this board experienced one? What questions are being examined? How tough are the auditing agents being?

[Note: This message was edited by CVCalhoun]

For anyone who may have missed today's BNA Daily Tax Report, it reports that Employee Plans agents in each of the four regions will begin initiating "on their own" (i.e., not at the request of the Exempt Organizations Division) audits of section 403(B) plans. In particular, Assistant Commissioner for Employee Plans and Exempt Organizations Evelyn Petschek's fiscal 1999 EP/EO Program Letter directs each region to examine "at least five" public school 403(B) arrangements within their jurisdiction. This information came from IRS Employee Plans Senior Tax Law Special Robert Architect, and was announced at the American Society of Pension Actuaries' annual meeting in Washington, D.C.

Mr. Architect indicates that these audits have already begun. Has anyone on this board experienced one? What questions are being examined? How tough are the auditing agents being?

[Note: This message was edited by CVCalhoun]

Can an ER put more than $30,000 into an Age Weighted PST? I thought the only way to do that way to go with a defined benefit plan. Thanks for any explanations!

Can you share your rate increase for 1999? Our POS Plan (self insured) for 865 members and 1500 lives is increasing for 1999 at 9.67%. Want to know if others have similar increases. Thank you.

The chart of maximum limits subject to inflation indexing at my employee benefits legal resource site has now been amended to include the newly announced 1999 limits. Among other things, the chart shows limits under sections 403(B), 415, 401(k), and 457, as well as the Social Security wage base and Social Security and Medicare tax rates, for 1996, 1997, 1998, and 1999.

When doing 401(B) testing, do you exclude employees of a foreign subsidiary? The sponsor maintains sites in Costa Rica and Canada. All of the employees are citizens of those countries and work exclusively at those sites. The exclusion of non-resident alien does not seem to apply in this case. Looking for a code cite to demonstrate answer to sponsor.

Can anyone direct me to a website that can provide current regs/laws and requirements for designing a self-funded dental plan? (I need information such as required language for SPDs or required benefit levels)

Thanks!

Suppose an employee is hired midyear and signs up for $3,000, then, later, the employee mentions he/she signed up and had $3,000 deducted from previous employer.

The employee will have $6,000 deducted pre-tax when only $5,000 is an allowed deduction for the year. Can the employee change the current deduction to correct the error (without a family status change)? If not, what happens to the employee at the end of the year?

The new law increases the limit on involuntary cash-outs from $3,500 to $5,000. Out Plan Document (combined Profit Sharing and 401(k)) is being updated by our Trustee to reflect the change. Are we required to notify our current TRD's of the change? and require them to distribute?