david rigby

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.

Never seen a plan that did not do this in practice, even if the document was ambiguous.

Hey, I'm not a health actuary, but this does not look like an insured premium. Looks more like some type of stop-loss arrangement.

No quibble with Effen's comments. If this means you prefer to leave the assets invested without a distribution now (but expect to take a distribution later), then you will need advice from counsel and actuary together. A plan cannot exist without a sponsoring organization, so closing your company may force you to terminate the Plan. Alternatively, if the company continues to exist, then the plan may continue to exist, which may accomplish your goal, with your legal counsel's confirmation, but their will be some ongoing admin costs. If your counsel does not have familiarity with ERISA matters, it may be worthwhile to ask your counsel to consult with experienced ERISA attorney.

Lance, this is nothing more than a rumor, which is not useful to anyone. If you have additional details or sources of information, please post them. Thank you.

IRS Reg. 1.401(a)(4)-11(d). http://ecfr.gpoaccess.gov/cgi/t/text/text-....42&idno=26 And don't forget about TH minimums.

How the loss is amortized is part of the accounting policy. The "10% corridor" approach in FAS87 is a minimum. Unless the sponsor is changing their accounting policy (in which case, they tell you, not vice versa), the remaining loss should be amortized in the same manner as before the curtailment. Generally, this means the new amount is "re-amortized".

Pardon my ignorance: how do you accomplish this? Treat it as an investment loss, so that everyone shares the pain? (If the BG is in another country, that money is 100% gone.)

"Pogo Joe" Caldwell was Dr. J before Dr. J was Dr. J.

Check.

It depends. Are we talking about entire career, or only pro career, or only college career? (For example, Dr. J is excluded if the focus is on college career.) College career: DT, Big O, Lew Alcindor, Elgin, West. (Wow, this guy is also really old. ) If you don't know who DT is, shame on you.

I posted a message today (04/16/2010) @ about 3:10 pm (my time). The time in the message is 3:10 am. Yes, I've checked the time zone setting under "My Controls/Board Settings". In fact, it gives the current time as exactly 12 hours earlier than my clock/watch/etc. Is there some other setting I've overlooked?

Go Braves!

Is "lump sum distribution" defined in the Plan? If not, the meaning of the original quote will be vague.

Not disagreeing w/ your comments, is it possible that other taxpayers have a dog in this fight? If the EE uses the existing 1099 as proof that there is no taxable income, then he may have gotten (from his perspective) a "tax-free distribution". Thoughts?