david rigby

Any concerns about top-heavy acrruals?

Maybe. Don't forget to read paragraph 5. Paragraph 21 provides an alternative to paragraph 20.

SoCal is correct, but remember that it is never official until the IRS provides the rate.

You may wish to Search the Message Board, possibly with keyword "custody", or similar.

Ever heard of the Joint Committee on Taxation? http://www.jct.gov/ Read about the committee under "About Us". The click on "Publications" to learn about, and see, the Blue Books.

http://www.irs.gov/retirement/content/0,,id=96710,00.html Click on "List of Published Guidance", then on Notices. You will find all the recent Notices that issue the various rates. The one-sentence synopsis of the Notices may refer to 412 and/or 430, but the Notices will also include a section with the 417 rates. I don't know about day of the week or month, but all the 2008 Notices were issued in the first 10 days of the month, ranging from the 4th to the 9th. Likely, it will be issued and available on an IRS website, and on BenefitsLink, before it appears in the Internal Revenue Bulletin.

Links to several sets of interest rates: http://www.irs.gov/retirement/article/0,,id=123231,00.html

Look thru the downloads at this site: http://www.komando.com/

I doubt the document is silent on this. It may be indirect, but it is likely the current document will provide guidance. However, that does not mean the answer will be black-and-white; any "grayness" should be evaluated in tandem with any prior administrative experience and/or other material (such as SPD).

Ah, selling it and getting it by your underwriters, are two different things.

http://benefitslink.com/boards/index.php?showtopic=37851

You can look at the FAFSA form here: www.fafsa.ed.gov. Skimming, I noticed that it requests IRA contributions that affect your taxable income (or that of your parents); therefore, Roth IRA contributions are irrelevant. Also, I did not see anywhere that it requested the balance of any IRA accounts (but I was only skimming). Be aware that the FAFSA is a high-level overview. Lots of detail it does not request. Individual colleges, or scholarship applications, may request more detail.

Is anything here helpful? http://www.jpmorgan.com/pages/jpmorgan/am/...etirement_plans

Several previous discussions on this or similar topics. Try the Search feature, using keyword such as: embezzle, embezzlement, fraud.

Don't know if any reg addresses this, but check regs under IRC 401(a)(9). There has probably been a prior discussion on these Message Boards, so try the Search feature. More generally, most plans will state (sometimes indirectly) that a payment form cannot change once it has begun. I've seen some plans amended to add this feature, but it is extremely(!) rare, and must be done on a non-discriminatory basis. Note that the use of such feature is voluntary by the participant, not decided by the plan administrator. Spouse signoff is also advised.

Is this an absolute, or is there conditional language in the PS plan, in case the DB plan is unable to provide the TH accrual?

Will amending the plan to permit in-service distributions accomplish the goal? (That is, no loan.)

Data as of 30-JUN-08 Moody's Daily Long-term Corporate Bond Yield Averages Utilities Industrial Corporate Aaa NA 5.60 5.60 Aa 6.10 5.89 6.00 A 6.32 6.41 6.37 Baa 6.87 7.21 7.04 Avg 6.43 6.28 6.36 Moody's Daily Treasury Yield Averages Short-Term (3-5 yrs) 2.96 Medium-Term (5-10 yrs) 3.67 Long-Term (10+ yrs) 4.47

I agree with Mike. Perhaps there are some facts not yet in evidence? Of course, you can wrap the formula in the fractional rule.

Just in case you have not seen this, scroll down until you get to Chapter 10, What to do if you have problems. http://www.dol.gov/ebsa/publications/wyskapr.html

The Society of Actuaries and BenefitsLink have pages for posting job opportunities. http://www.soa.org/careers/landing.aspx http://employeebenefitsjobs.com/jobs/by_date.stm There may be others.

Does wikipedia help? http://en.wikipedia.org/wiki/Accounting_methods

Is it delayed salary, or is the owner planning to pay himself a bonus at some later date?

Perhaps it is worth considering a few other issues that could be relevant: - (1) When is a participant entitled to a distribution? For some plans, it might be "end of quarter following separation of employment", or "end of plan year following ...". Don't assume it is "immediate" unless you already know. - (2) What is the process for completing a distribution? Most plans have some "paperwork". This is reasonable, and is for the protection of both the plan and the participant, to ensure the proper entitlement, address, name, etc. Often this process means a little extra time, but not a lot. - (3) The plan sponsor may be checking its records to make sure no QDRO is "in play". - (4) As Janet says, what is the frequency for processing payments? - (5) Most plans will offer a cash payment (minus automatic tax withholding) or a direct rollover to an IRA. It usually anticipates the participant will make an affirmative election of either, thus making it part of (2) above. - Other issues I've forgotten?

http://thomas.loc.gov/ Search by Bill Number: HR3361 or S1974