david rigby

Some may say that you cannot merge a DC plan into a DB plan (or vice versa). I believe that is a misreading of IRC 414. However, it does appear that to do so, you must first treat the disappearing plan as if it were being terminated (and my statement may be an oversimplification). Thus, you have to vest the participant. If there is also a forfeiture account waiting for allocation, then allocate it . On a practical level, with only one affected participant, it seems the sponsor would gladly opt for the simplest approach. Other comments?

For most plans, the effective date was the first day of the plan year, beginning in 1976. But maybe you knew that. My career began in 1977, and I recall many plans without final documents then, perhaps as late as 1979. That is the best I recall.

http://benefitslink.com/boards/index.php?showtopic=31235&hl=

I think the regs address this issue. Did you check? I believe the short answer is that the "lookback" period should always include 12 months, but of course you should review the regulation for exact applicability. BTW, what does this have to do with "top heavy"?

What information? Be specific.

http://benefitslink.com/IRS/notice2006-8.pdf

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.