WDIK

1) I would define the course you propose as an amendment to the plan. 2) Changing the plan name is not required, although it may make sense. 3) The document should probably be amended to reflect the sponsor's new name.

Why not roll over the Roth deferrals to a Roth IRA prior to the required beginning date to avoid the question altogether?

http://benefitslink.com/boards/index.php?showtopic=27109

1. Spaceballs 5. Batman Forever 12. Hercules 16. Small Soldiers 17. The Bride of Chucky 24. The Nightmare Before Christmas

Your undertone appears to be too obvious. Please clarify. Are you creating a new category or merely combining the first and third? http://benefitslink.com/boards/index.php?showtopic=29635

I do not think that merely ceasing benefit accruals would cause the 185 to stop being participants.

Which scenario puts you in a more justifiable position to be paid? 1) You prepare the annual valuation and Form 5500. The client accepts the work and the filing is made timely. Your work is complete. 2) You prepare the annual valuation and Form 5500. You make the indicated request of the EBSA/DOL. The client argues that your work was incomplete because the filing was rejected.

Page 3, #6 - The Bellboy

http://benefitslink.com/boards/index.php?showtopic=32103

Executed.

cite - 29 CFR 2520.103-1(d) site - http://www.dol.gov/dol/allcfr/Title_29/Par...R2520.103-1.htm

Page 2 #7 - Air Bud Page 3 #2 - Lemony Snicket's A Series of Unfortunate Events #4 - Bruce Almighty #7 - The Stepford Wives

Have you checked out those advertising here on BenefitsLink? http://benefitslink.com/yellowpages/docuprep.html

The plan document should also address who is eligible to rollover into the plan. Some documents limit such rollovers only to eligible participants, others allow it for all employees. If the plan language is the former, a rollover could only occur after the participant's entry date.

Step 1: Determine if the two-year period for SIMPLE IRA's has been met. Step 2: Determine whether the rollover is related or unrelated. (See Treas. Reg. § 1.416-1 Q T-32)

One of the choices may be IRC Section 4975(c )(1)(D) - D) transfer to, or use by or for the benefit of, a disqualified person of the income or assets of a plan;

(emphasis added)

The Form 5500 instructions seem to provide such an exception.

http://benefitslink.com/boards/index.php?showtopic=31941

The following link is a bit old, but on point. http://benefitslink.com/boards/index.php?showtopic=16151

The provisions of the prior plan will determine when a terminated participant is entitled to a distribution. A plan is not required to make benefits immediately available. You should review your copy of the Summary Plan Description for the specific details of the distribution options.

In this case I think it is appropriate to ask "What do you want the answer to be?"

http://benefitslink.com/boards/index.php?s...mp;#entry110153

Yes, you do.

First, this request is optional, so you must decide whether such a determination is to be requested. Second, there are several scenarios (described in the Line 14 instructions) under which the answer to this question would be predetermined. Third, you will need to know whether or not the plan uses a formula that satisfies a design based safe harbor.