Anyone know where I can get PBGC rates for present values for single employer plan terms, prior to 1994?

A plan provides the following for post 65 accruals. Age 65 benefit is to be converted to a lump sum, then increased with interest to actual ret. and then converted to a equiv ben @ actual ret. The first question is, this actuarial increase doesn't seem to comply w/ regs. The regs seem to instruct us to compare the act equiv w/ the actual accrual after every plan year and then at actual ret. Any thoughts? Anyway, trying to interpret the plan, I have the following questions. If age 65 lump sum is accum w. interest to actual ret, s/ it be accumulated w/ the lump sum interest set forth in plan or act equiv. for all other benefits? And lastly, when the benefit is converted @ actual ret to an equiv annuity, (it doesn't specify) s/ benefit be converted using lump sum rates or act equiv rates for plan benefits other than lump sums?

I am 23 years old and I am ready to start investing for my future. I will openly admit that I am not the greatest when it comes to finances; but I have heard many good things about Roth IRA's. My question is where is a good place to look for information about Roth IRA's that even a dummy could understand? Also is this a good place to start for young investors, or would a mutual fund be better?

Thanks

What section of ERISA Code details trust fund requirements?

Does the state of California require tax withholding on lump sum distributions from qualified plans?

1.Top heavy screen does not pick up prior year distributions. 2.Plan entry requirement screen cannot handle immediate entry by service but not by age. example: 1yr wait, immediately entry if hired by 7/1/98 but are still not 21. They should not be in the plan. 3.Suspense account disappears when the new year is started. 4. Top heavy reports include ineligibles. This is a waste of paper. 5. Manumerge needs to have the options of taking over only selected fields for different account types.

I understand that any taxpayer who has an IRA can "convert" that IRA into a Roth IRA, as long as the taxpayer does not have adjusted gross income in excess of $100,000. If the taxpayer is married filing a joint return, the taxpayer and his or her spouse's income are taken into account in applying this $100,000 limit.

My personal situation has changed since I got married in June 1998. If you calculated an AGI for the combination of my wife and I, we would exceed the $100,000 limit. I would like to convert my 401(K) plan, which I just converted to an IRA last month, to a Roth IRA. I understand that I can file my taxes as single status for the 1998 tax year. What would be my status for a Roth conversion in 1998? Will the fact that I have to change my tax status in 1999 have any effect? Any help in this matter would be greatly appreciated.

THERE WAS A HEARING 12/10 ON PROPOSED REG WHICH WOULD PROHIBIT DEFERRING MIN DISTRIBUTION UNTIL 99 TO AVOID EXCEEDING 100K AGI IN 70 1/2 YEAR. WHAT WAS THE OUTCOME OF THE HEARING

On the 1998 tax forms, will conversion proceeds be entered below the AGI line? If not, will it be just 1/4 of the IRA? What about in each of the following three years? Will each year have 1/4 of the IRA proceeds counted as income above the AGI line or will 1/4 of the tax, based on 1998 total proceeds, be tacked on to the bottom line tax in each of the next three years?

Is it proper to place an employee on FMLA leave who has been injured on the job?

Just wondered if it was proper to place a worker on FMLA who has been injured on the job? If proper, is is advisable?

Can any tell me a formula to use for calculating turnover ratio and stability ratio?

Would anyone happen to know of a good, comprehensive resource book about stop-loss insurance - how calculated, attachment points (specific/aggregate) etc..? Thanks

Can a standard IRA contribution (assuming I qualify) reduce my MAGI for purposes of meeting the $100,000 limit for conversion of IRA to Roth? Whatever the answer, what is the official source I can read?

Does the IRS have any objection to offsetting a loss carryforward against the yearly income to be declared from an IRA conversion?

For plan years after 1997, self-employed's matching is not subject to the deferral limit of $10,000. Thus, a proprietor or partner can defer 10k and receive a match. (Taxpayer Relief Act of 1997)

Your plan may have to be amended.

I have not seen the PAB, so it's hard for me to believe they goofed that big, but there was a change.

The Plan document should address this issue in detail.

What would you suggest someone do if they expect their 1998 AGI might exceed $100,000 and they have already converted a tradional IRA to a Roth IRA in 1998. In this case, the person undid their initial conversion and reconverted after 11/1/98, thus maxing out their conversion limits for 1998.

As a teacher for the NYC Board of Education I contribute to the TSA Program offered by the Teachers' Retirement System of the City of New York. The TRS IS THE SOLE 403(b)CARRIER FOR THE CITY'S TEACHERS. The Union wants it this way because it controls 3 of the 7 votes on the TEACHERS' RETIREMENT BOARD.The investment choices are: I. An 8.25% guaranteed return. II. A Variable A Fund for investment in a broad range of common stock. and III. A Variable B Fund for investment in stocks and bonds. Investment elections are allowed only once per year. Exchanges can only be made in 1/12 installments over a year. Will a lawsuit that asks for more investment choices and improvement in the exchange policy succeed?

[This message has been edited by joel (edited 12-10-98).]

At our company we accrue vacation pay each payroll. For new employees we have a 6 month waiting time until vacation can be taken. If an employee leaves before that 6 months, are they entitled to their accrued vacation, even though it is before the 6 month waiting time?

Thanks.