david rigby

Implicit in Blinky's comment is the reminder that the 417 definition of lump sum is a minimum, so your plan could be more generous. Even then, the document should include the language defining this minimum.

LIBOR, Another way of saying Blinky's comment is that aggregating for 410(b) is related to coverage only, not the level of benefits, which is tested under the 401(a)(4) rules.

Caveat emptor! Many of those credit cards with low interest rates have other charges, so be careful.

This is the program: http://www.cga.ct.gov/2004/rpt/2004-R-0843.htm This is the application: http://www.cga.ct.gov/2004/rpt/2004-R-0843.htm See “Income” starting on page 3. It seems the posted question is not answered by the instructions on this form, but this cannot be the first time anyone has asked it.

Yeah, ... and to paraphrase QDROphile, "do the plan provisions already answer your question?"

Maybe. Call 1-800-TAX-FORM to get your own copy of Publication 590. In general, IRA contributions must come from earnings (which is not the same as "income").

Two sources to provide help: - use the Search feature of this Message Board. - Call 1-800-TAX-FORM to order your very own copy of Publication 590

Can you get some quotes, at least for ballpark purposes, from insurance websites?

If a contribution is made after the 8-1/2 month deadline, it cannot be counted for the prior year's funding standard account. In the same vein, the interest penalty stops accruing on that deadline, whether or not the contribution has been made.

IRC 411©(2)©(iii). 5% established by ERISA. Changed by OBRA87 to 120% of mid-term rate, effective for plan years beginning after 12/31/1987.

This is tragic news. I saw Mark just four weeks ago at the EA meeting. His in-depth knowledge of many topics has always been valuable to many others, and a great sense of humor.

The answer may depend on what you mean by "first". - If you mean "now", with no reduction to the employee's accrued benefit, then you probably can do that, via proper plan amendment. - If you mean "immediately upon severance of employment", it seems unlikely that you could amend the plan to require this [see IRC 411(d)(6)]. Important: in both cases, current plan provisions must be reviewed. Make sure you confirm action with your ERISA attorney.

Since the original post had a "difficult smell", this comment by JohnG is apropos. When you talk to a lawyer, perhaps this might be a good point to clarify.

Perhaps the SOA Table Manager is what you want. See this thread: http://benefitslink.com/boards/index.php?showtopic=27582

There probably are (or will be) many summaries available here. McKay Hochman summary here.

IMHO, old exams are always useful in the study process. Even if the topic seems out of date, it can usually be modified without significant effort, and (therefore) re-used.

You mention 2 in CA (both Southern CA, I think). If that is a criteria, please advise. Criteria other than those already mentioned? BTW, I work in the "South". Does that count?

The comments from WDIK are not in the instructions for the 1099-R, but can be found beginning on page 6 of this.

Careful review of the DRO. Careful review of the plan document. Very likely that both will already state that nothing in a DRO will be construed to cause the plan's liability to increase (although it won't use that language). If you cannot answer the question, perhaps that means the DRO should not be acceptable as a QDRO.

Hmmm. BenefitsLink is a good place to start looking for many things: http://benefitslink.com/yellowpages/ However, bigger is not always better. Got a big plan that needs help? RFP? (P.S. My firm can do this, as can many other contributors to these Message Boards, but I'm not here to plug that.)

Contribute more. Use Unfunded Current Liability.

Why not? Assuming we are talking about the 1099-R, here is the form: http://www.irs.gov/pub/irs-pdf/f1099r.pdf And instructions: http://www.irs.gov/pub/irs-pdf/i1099r.pdf Perhaps Belgarath can elaborate on this “fine".

Another update to state tax withholding information: http://www.prudential.com/media/managed/St...Withholding.pdf

When the employer "does not stop taking mandatory contributions", is this binding on the plan? Do plan provisions state what happens inside the plan in this case?

.... legal fees, hassles, etc.