david rigby

No. This is the text of Act section 40211©. [Page 446 of the 584-page PDF document on Thomas or the GPO website.] However, if your question means "will there be an alternative yield curve using 25-year averages?", there is no indication of that in the statute.

You are correct about the IRS program. http://www.irs.gov/retirement/article/0,,id=110108,00.html BTW, anecdatal comments (on these message boards) indicate that the IRS program does not have a great success record. I"m not aware of any PBGC letter forwarding program, but you can search: http://search.pbgc.gov/mp/mp.aspx This is the SSA program http://www.socialsecurity.gov/foia/html/ltrfwding.htm

If you mean "involuntarily cashed out", the answer is no.

... by making sure the plan is specific? Presumably you are not implying PA discretion.

I'll take a shot. 1. don't know. good question. 2. don't know. good question. 3. Yes.

Perhaps EtK is more knowledgeable in this area than I. Previously, I was told that a minor is a minor, without regard to age. Also told that a QP should (in general) pay a benefit due a minor by paying to the guardian of the estate FBO that minor, without regard to whether that person is guardian of the person. Am I off-base?

Data as of 31-JUL-12 (Tuesday) Moody's Daily Long-term Corporate Bond Yield Averages Utilities Industrial Corporate Aaa NA 3.29 3.29 Aa 3.50 3.39 3.45 A 3.89 3.82 3.86 Baa 4.77 4.79 4.78 Avg 4.05 3.82 3.94 Moody's Daily Treasury Yield Averages Short-Term (3-5 yrs) 0.42 Medium-Term (5-10 yrs) 0.99 Long-Term (10+ yrs) 2.20

For further reading, there are a few similar discussion threads. Try using the Search function; suggested key words are embezzle, embezzle, theft, fraud. BTW, there might be a difference between "steals money from the plan sponsor" and "steals from the Plan". Just covering all the bases.

I once did a little bit (but not enough) research on this. My brief overview made me wonder if the exempt portion applies only to certain plans: PA govt. plans and/or plans that were domiciled in PA. I state no conclusions, only warn you to be careful of the terminology used.

Difficult to say. It might also depend on whether you do any other business with the vendor. My employer provides this service, and the fee can vary widely based on many factors. Call if you want more information.

Is this person one of the Top 25?

Perhaps I misunderstand the facts. If prior years were TH but the TH rules were not followed (affecting both current and former participants), it seems prudent to address those years before addressing the current year.

There might be something to learn here for the future.

NQ? Likely, there is no regulatory prohibition (if that is the essence of your question). There might be some prohibition in the bylaws of A.

The ability to do basic research is an important skill. You could ask that someone to "prove it".

Effen was/is correct. The bill was signed today.

What do you want the answer to be? Amend NRA?

Data as of 29-JUN-12 (Friday) Moody's Daily Long-term Corporate Bond Yield Averages Utilities Industrial Corporate Aaa NA 3.66 3.66 Aa 3.81 3.75 3.78 A 4.13 4.19 4.16 Baa 4.99 5.13 5.06 Avg 4.31 4.18 4.25 Moody's Daily Treasury Yield Averages Short-Term (3-5 yrs) 0.53 Medium-Term (5-10 yrs) 1.12 Long-Term (10+ yrs) 2.28

Trying to avoid any comments on the poor economic theory behind this legislation , and assuming it becomes law, does anyone have any reasonable estimate of how long it will take the IRS to give us this 25-year average?

Be careful to avoid a plan design that excludes the younger HCE permanently.

PS is usually discretionary. You don't need to freeze the plan to stop a discretionary contribution. Are you sure the original post has used correct terminology?

Instructions for Line 9f say to use the periodic benefit. Just my opinion, but I view this form as providing a Yes/No answer to the question, "does the participant have a benefit udner the plan?" The precise dollar amount is less important.

It appears there are two plans: ESOP and "annuity". Get information on each.

1. www.fasb.org 2. Hover your cursor over Standards - Click on Pre-codification Standards for the "old stuff", or - click on Accounting Standards Codification for the "new stuff". 3. Click on Login 4. Select either Basic View ($0) or Professional View ($850).

99.99% of all plan sponsors access their MyPAA account no more than 2 times per year. All of them will be faced with an expired password. Brilliant design.