david rigby

That's a very small accrued benefit. Are you sure it's under $5K?

When searching, don't forget to check for deceased. This link is one mechanism for doing so: http://ssdi.rootsweb.ancestry.com/

One wonders if this plan passes 410(b).

Is the Plan "in the hole"?

Can the ER adjust the next paycheck to "true up"?

Ditto advice from SoCal and masteff. This may not a "wash" as you imply, so do each step separately and completely. As implied in Post #1, this situation will recur. If so, Andy correctly advises a plan termination, before the next RMD is due.

Charts on McKay-Hockman site: http://www.mhco.com/Library/Charts_010407.html

Data as of 26-FEB-10 (Friday) Moody's Daily Long-term Corporate Bond Yield Averages Utilities Industrial Corporate Aaa NA 5.21 5.21 Aa 5.58 5.43 5.51 A 5.77 5.69 5.73 Baa 6.17 6.29 6.23 Avg 5.84 5.65 5.75 Moody's Daily Treasury Yield Averages Short-Term (3-5 yrs) 0.59 Medium-Term (5-10 yrs) 2.27 Long-Term (10+ yrs) 4.04

QDROphile is correct. If the NQ plan does not have any existing language, it may be prudent to consider if there is any precedent. At any rate, perhaps the plan sponsor should take this opportunity to amend the plan to incorporate some provisions for beneficiary identification. This might emulate the qualified plan, but is not required to do so.

Assuming I've read my own chart correctly, an EE with 2008 comp > 105K will be an HCE in 2009.

The rules for any plan are (one hopes) contained in the plan itself.

Thou shalt not violate 415.

Another opportunity for an acronym? HQIA?

Less dollars going into the retirement program (one or more plans), then less dollars coming out in the form of benefits. Period.

Does it matter that this is a defined benefit plan?

Brings new meaning to the chicken-or-egg debate.

Maybe he did mean that.

415 401(a)(4) 416 etc.

Also, consider some type of unit accrual formula, prospectively.

... appropriate solution? Defined Benefit plans offer annuities more efficiently than insurance companies!

I'm not sure if that is what the questioner asked. Does "funding deficiency" refer to the use of that term in the IRC 412 sense? something else?

Recordkeeper? Isn't the trustee responsible for providing a trust statement?

Taking legal advice from an insurance agent?

Does this conform to the plan document?

http://www.irs.gov/pub/irs-drop/rp-08-50.pdf