david rigby

Duh!

This sentence is too long.

We may not imagine how our lives could be more frustrating and complex--but Congress can.

If the pattern holds, Congress will act in the first two weeks of April.

Perhaps you could elaborate what you mean by "where". What type of pension is it? Defined benefit plan of a prior employer? (yes, I know this is the DB message board.) Defined contribution plan of a prior employer? IRA? etc.

And what does it mean when the trust "dies"? Could the trust also become disabled? When does the trust become age 70-1/2?

Possibly W (and/or counsel?) is "deficient" by not adhering to the court's order of drafting a QDRO? Possibly P is similarly at fault? Possible malpractice? Of course, mjb and QDROphile are correct in advising adequate counsel, both for P and W, as well as for the plan administrator. Also, advice that the PA cannot get involved, except to review draft DRO, is absolute. (BTW, in addition to adequate counsel, P and/or W may need new counsel.)

Every state has a website, with links to its "department of revenue" or whatever they call it. Does this still work? www.sisterstates.com

mjb is exactly on point. Another point: 1000 hour rule? vesting? will any real benefit accrue to these children? BTW, is this a DB or a DC plan?

Econ 101. That is not what causes inflation.

"I would sue the promoters as well as the law firm in such a matter." You would? Why? Do you mean "the IRS should sue..."?

"...do you think these music devices are the next tobacco" How about liquor, which can kill in only one use, when mixed with gasoline.

Try another insurer?

There may be another option, at least with respect to testing. Have you determined whether there is/should be/could be other plans to aggregate for TH testing?

I believe you will find that IRS Reg 1.411(d)-4 indicates that death benefits greater than the QPSA minimum are not protected and can be eliminated/reduced. (BTW, disability benefits are also in the "unprotected" category.) See Federal Register Vol.53, No.132, July 11, 1988.

You may want a copy of IRS Publication 575: http://www.irs.gov/pub/irs-pdf/p575.pdf Call 1-800-TAX-FORM

I second Mike's comments. It seems unlikely that any regulatory pronouncement can override the statute, and unlikely that the IRS would try to do so. Nor does 412(c )(8) seem to impact anything outside of 412.

If not located, consider the possibility that the individual is deceased. Then you have to look to the plan for beneficiary issues.

Or 3 year vesting schedule?

I agree with Texas_Acty.

PFEA added IRC 404(a)(1)(F): Having a brain freeze. When I review the "temporary" references in PFEA, I'm not sure the above 404 subsection is included. Any opinion about whether it expired at 12/31/05?

I think there is another item important to the amendment. Using LameDuck's example of a calendar plan year, the amendment must be adopted/signed no later than March 15, 2006, but it must also have an effective date during the 2005 plan year.

Correct. Can the ER contribute $200K? Yes. Can the ER deduct $200K? If the 404(a)(7) limit is $150K, then that is the maximum to deduct. Does the $500 forfeiture affect the deductible limit? No.

Hey you.

Is it mentioned in the SPD?