david rigby

The IRS-defined yield curve is here: http://www.irs.gov/retirement/article/0,,id=177408,00.html BTW, although we have asked, the IRS has declined to provide this in a format for easy downloading.

I thought this happened in the past (that is, the IRS treated a 5500 filing as "making an election"), but that position changed upon a formal challenge.

Q. How do you define diversification? A. Putting your money under several different mattresses.

I agree w Andy. His suggestion is pretty common, and (actuarially) simple.

Not sure what this means. I thought IRS Reg. 1.411(d)-4 provides that a disability benefit is not protected, and can be eliminated via plan amendment. See part (d) of Q&A1.

If covered by the PBGC, some guidnace on events and timing can be found here: http://www.pbgc.gov/docs/500_instructions.pdf

Any possibililty that the new group is just part of the controlled group, but not an adopting employer under the Plan?

Here is rant: http://benefitslink.com/boards/index.php?s...st&p=104851

A QDRO is the specific legal exception to the anti-alienation provision, and the exercise of having a DRO reviewed by the plan administrator, to determine if it should be accepted as a QDRO, is an important part of the process. Excellent comments above from JSimmons and QDROphile.

Duplicate post. http://benefitslink.com/boards/index.php?s...c=40019&hl=

If you mean non-vested terminated participants, then see page 14 of the instructions for when to exclude them. If you mean non-vested active participants, then they must be counted for the flat rate.

I'm confused (OK, perhaps that is common). Are you saying a benefit that is triggered by a disability is not an ancillary?

Of course it was borrowed. Every (!) SS surplus has been borrowed by Congress, with no real plan to repay it. BTW, when the 42nd president said "the budget deficit is zero", he was ignoring the borrowed SS surplus that was used to "balance" the budget. If "pro" is the opposite of "con", then what is the opposite of Progress?

Sounds like he is a resident alien. BTW, would it be different if he were "working here on a" Mastercard?

Because that's the way politics works.

FYI, it is Q&A 30 from 2008 Gray Book.

What issues are important to the audience?

Last year's update was issued on 10/18/07: http://www.irs.gov/newsroom/article/0,,id=174873,00.html Assume a similar timing this year.

Correct and correct. Perhaps you can direct the participant to this DOL generic discussion of QDRO's: http://www.dol.gov/ebsa/Publications/qdros.html

A competent watch-repair-person may be able to replace the stem.

http://www.collegeofpensionactuaries.org/ASPPACombination

Data as of 30-SEP-08 Moody's Daily Long-term Corporate Bond Yield Averages Utilities Industrial Corporate Aaa NA 6.01 6.01 Aa 6.51 6.21 6.36 A 6.98 7.02 7.00 Baa 7.69 8.01 7.85 Avg 7.06 6.81 6.94 Moody's Daily Treasury Yield Averages Short-Term (3-5 yrs) 2.30 Medium-Term (5-10 yrs) 3.39 Long-Term (10+ yrs) 4.32

Better than Jim Holland's opinion is the statute: IRC 436(h)(2) includes "...before the first day of the 10th month..."

Hey, what's up with that?

Generally, the maximum deductible is the Target NC, plus 150% of the Target Liability, plus another "cushion" amount for future salaries, minus the assets. Often, the difference between the minimum and maximum is quite large, even for well-funded plans. But, of course, you should have this discussion with the plan's actuary.