david rigby

That is the central question.Any interest in safe harbor?

There's a good phrase.

Likely, you will need an attorney. Make sure he/she is well-acquainted with QDROs. If you need some background, this is a good beginning: http://www.dol.gov/ebsa/publications/qdros.html

Several references at this search location: http://benefitslink.com/search/results.php...=&stopDate=

Several law firms also have newsletters. For example, http://www.mcguirewoods.com/

Asks to be covered? Seems undesirable from the sponsor's viewpoint. Also, I doubt it is possible, due to statutory language. Besides, isn't that a perfect example of anti-selection?

Remember that late is late, even if the interest penalty is zero.

No. More specifically, it is not satisfied by the due date.

August 31, 2006 MOODY'S DAILY LONG-TERM CORPORATE BOND YIELD AVERAGES Utilities Industrial Corporate Aaa NA* 5.54 5.54 Aa 5.84 5.70 5.77 A 6.07 6.06 6.07 Baa 6.31 6.63 6.47 Avg 6.07 5.98 6.03 MOODY'S DAILY TREASURY YIELD AVERAGES Short-Term (3-5 yrs): 4.66 Medium-Term (5-10 yrs): 4.72 Long-Term (10+ yrs): 4.92 MOODY'S DAILY PUBLIC UTILITY COMMON STOCK YIELD AVERAGES Price: 314.1 Yield: 3.51 New Dividend: 11.03

But be careful. Effen is correct that many documents define a beneficiary if there is no affirmative election, but sometimes that definition will include a priority of others (spouse, children, parents, siblings, etc.) before using "estate". Thus, don't rely on the default.

I agree that it was, and still is, EOY. But the IRS has the last word, eventually.

Is the value of the benefit more than $5000? If so, distribution timing is at the option (generally) of the EE. But, you may be able to accomplish your goal by communicating with EES; in many plans that permit distribution while still employed, the average employee is not aware of that provision.

Don't look in the (a)(4) reg. Try the (a)-4 reg.

Hold on here. What is "subject to consent of the administrator"? Is this provision permissible? If not, the Plan may have some compliance issue(s). See IRS Reg. 1.401(a)-4, Q&A3. I wonder if other plan provisions might be out-of-date. Is the EE one of the 25 highest paid?

Is the plan subject to J&S requirements? What type of distribution? What does the plan say?

How about starting in this forum? http://benefitslink.com/boards/index.php?showforum=24

Huh?

AAIIIIEEEEE!

The PBGC will always need a bail-out, unless and until Congress realizes that pension plan terminations are not insurable events. They had the opportunity to freeze it, but they made it worse.

1. The 5500 goes to the EBSA, not the IRS. 2. No govt agency is your collection agency. Not likely the EBSA will reject the form based due to failure to pay the preparer.

Published in October or November. Generally, based on end-of-September indexes.

I will sleep better knowing that the IRS has addressed this very important topic: http://www.irs.gov/newsroom/article/0,,id=161151,00.html

Updated composite corporate bond rates: http://www.irs.gov/retirement/article/0,,id=123229,00.html http://www.irs.gov/pub/irs-drop/n-06-75.pdf

IRS summary: http://www.irs.gov/pub/irs-tege/rne_sum06.pdf IRS Rollover chart: http://www.irs.gov/pub/irs-tege/rollover_chart.pdf

That probably takes care of your 410(b) issues, although I'm not sure it was the best course of action. However, the employee turnover may be so high that it provides little or no extra cost to the plan.