david rigby

Not already in the plan?

Separate plans? BTW, there may be a smell test: Is this using a for-profit entity to provide benefits to the non-profit EEs?

Ditto.

IMHO, a publicly available signature is not acceptable.

Lots of opportunities for fraud.

According to Thomas, the only action on HR 4126 is referring it to the Ways and Means Committee, November 2009. I found no mention of it on the W&M committee website.

Likely, the k-plan has an interest in the GIC, rather than vice versa. Review the GIC contract to determine what, if any, surrender charges apply. A more interesting question might be why the sponsor wants to terminate the plan. Readers of these Message Boards have noticed several claims of a sponsor seeking to terminate the plan when the underlying reason was dissatisfaction with investment results or administrative procedures. Curing the problem(s) can often be done without plan termination.

Just my 2 cents: the required contribution is zero, which differs from "not subject to 412".

TEFRA = Tax Every Fiscally Responsible American

Much higher cost? to what do you refer? - Administrative cost of a DB plan vs a DC plan? Yes, there is some, but it's not as high as manay believe. - Regulatory oversight? almost every section of the IRC that applies to DB plans also applies to DC plans. - Value of benefit delivered? Not likely. A DB plan will (almost) always deliver more dollars to retirement income than a DC plan. See definition of "leakage". Often overlooked is the central point: the sponsor gets to decide his/her goal(s) for sponsoring a plan in the first place. This is the first step in designing a retirement program.

Hmmm, just what is a target benefit plan?

Public domain spreadsheet posted here: http://benefitslink.com/boards/index.php?showtopic=41879

Which is exactly as they intended it.

It seems likely that a service agreement could state that the TPA will maintain copies of documents. It seems unlikely that such an agreement could relieve the sponsor of its ERISA responsibility to maintain documents.

I'm not sure the answers really addressed the underlying question(s). The focus of the title and the orginal question could have multiple interpretations. Please go back to Mike's Q's and restate what your are asking.

I don't find the word "retirement" in 401(a)(9). Have I missed something?

Data as of 30-APR-10 Moody's Daily Long-term Corporate Bond Yield Averages Utilities Industrial Corporate Aaa NA 5.13 5.13 Aa 5.44 5.33 5.39 A 5.60 5.56 5.58 Baa 5.98 6.15 6.07 Avg 5.67 5.54 5.61 Moody's Daily Treasury Yield Averages Short-Term (3-5 yrs) 0.68 Medium-Term (5-10 yrs) 2.33 Long-Term (10+ yrs) 4.03

Third Party Administrator

Depends on the terms of the plan and state/local statute(s).

Just a guess: zero.

Got copy of receipt? If so, perhaps that can prove the orginal compliance.

We always appreciate Dave's efforts to bring us this valuable website.

Big Brother?

IRS forms and instructions here: http://www.irs.gov/app/picklist/list/formsInstructions.html

If you find one pack rat with all his/her old W-2's, it may be possible to combine this information with educated guessing for other participants.