david rigby

5500 can be ordered from IRS (1-800-TAX-FORM) or the EBSA (1-800-998-7542).

Perhaps it is "wrong", but maybe you would be willing to share with us why you think so.

To increase the accuracy, shorten the sentence: "Unfortunately, it doesn't appear that the lawmakers were aware."

IRS Table http://www.irs.gov/retirement/article/0,,id=96461,00.html The SS wage base is the last line.

Interesting: http://benefitsattorney.com/modules.php?na...=article&sid=34 As stated before, one hopes the drafter of the QDRO will remember to address all cases involving death: - if the participant dies first and before any benefit commencement, - if the AP dies first and before any benefit commencement, - if the participant dies first after benefit commencement, and - if the AP dies first after benefit commencement.

How does one defer 100% of something that is subject to FICA?

What does the plan say? (Seems to the applicable to almost everything, doesn't it?) What kind of plan is this? Some, but not all DC plans (assuming that is applicable here), permit an Alternate Payee to elect immediate distribution.

"The attorney of the former employee produced an agreement...." Where is your attorney is this discussion? Heed the previous answers.

The advice from QDROphile is correct. If the plan sponsor wants to do something different, then a properly adopted amendment is the way to accomplish it.

Expanding on those answers, the annuity purchase is relevant to the Schedule SSA if the participant had been reported on a previous SSA (for example, as a VT participant).

It seems unlikely that the plan document will award vesting to those no longer employed. Perhaps a closer reading will reveal this.

If the contribution is late, - it cannot be counted on either the Schedule B or the Schedule H/I; - if the omitted contribution creates a funding deficiency, an excise tax (see IRS Form 5330) will be required; - the deficiency becomes part of determining the next year's minimum required contribution (a negative credti balance, as stated by Effen). In addition to the caution about the AFR/DRC, be careful about the quarterly contribution requirement for the current year.

You may have answered your own question. Plan definition, as long as it meets the minimum requirements of the law, is the controlling reference. So, determine - what is the exact defintion, - what is the exact date of participation, and - what is the exact date of termination of employment.

12/30/2005 MOODY'S DAILY LONG-TERM CORPORATE BOND YIELD AVERAGES Utilities Industrial Corporate Aaa NA* 5.26 5.26 Aa 5.46 5.35 5.41 A 5.69 5.78 5.74 Baa 6.03 6.38 6.21 Avg 5.73 5.69 5.71 MOODY'S DAILY TREASURY YIELD AVERAGES Short-Term (3-5 yrs): 4.36 Medium-Term (5-10 yrs): 4.38 Long-Term (10+ yrs): 4.58 MOODY'S DAILY PUBLIC UTILITY COMMON STOCK YIELD AVERAGES Price: 285.9 Yield: 3.75 New Dividend: 10.72

Just my opinion, but I don't think your remarriage has any automatic impact on a QDRO. See http://benefitslink.com/boards/index.php?showtopic=18822 The cost of hiring an attorney to get this QDRO removed (may not be the correct legal term) is just one of the costs of getting remarried.

Or the source: http://www.irs.gov/retirement/article/0,,id=96450,00.html http://www.irs.gov/retirement/article/0,,id=123229,00.html

Read everything here: http://www.pbgc.gov/practitioners/plan-ter.../page13261.html

Never seen one, but I think a one day plan year is permitted. Be careful about eligibility and discrimination testing. Be especially mindful of vesting, since you will (effectively) have to provide a year of vesting service for the short year. For other examples, try the Search feature, with a key phrase of "short plan year".

Somewhere in the original question is the unspoken thought of "QDRO". QDROs apply to qualifed plans, not IRAs.

Time to talk to legal counsel.

Uhh, perhaps you should seek additional legal advice. It is the court that issues a DRO, qualified or otherwise.

A few prior discussions on this topic. Try a Search using "good faith bargaining" as keyword. Probably, this will come back to your cited regulation.

Hahahahahaha. Take the advice from vebaguru.

In addtion to the above comments, please note the original post (both title and first sentence) indicate a merger of plans. However, the body of the post also states merger of companies. Clarity is useful. Perhaps both events are happening, but it would be hasty to assume that, especially on these Message Boards. Even so, they need not happen simultaneously. As QDROphile notes, first look to the terms of the documents. Possibly, the documents of the company merger will state the intent of the parties, and then the documents of the plan merger will follow.

Terminology is important. The original post mentioned a spinoff of a company, not a plan. Spinning off a plan may avoid such issues as a partial termination. Not a certainty, but this issue is more likely in a company spinoff. This may be significant enough to encourage a plan spinoff first. ERISA legal advisor will be able to provide assistance.