david rigby

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 Even if the topic seems out of date, it can usually be modified without significant effort, and (therefore) re-used.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.

Rev. Proc. 2002-64 can be found here.

Do a Search of the Message Boards using "demutualization".

Yeah. Many documents already include something about this. Look there first.

That payment will look like a lump sum. But not eligible for rollover, right?

You also might want to check plan provisions, of both plans.

Tom, I would do it that way.

How does one rollover a loan? Is this really a plan merger?

The Plan Administrator (capital letters are significant) or "Retirement Committee" may make reasonable administrative decisions, but those must be consistent (that is the reason such decisions will be (!) written) and are for the purpose of clarifying items that were not anticipated in the document. Of course, this assumes the plan document gives the PA such authority. Read carefully. In practice, you may find that some such items are significant enough to be elevated to the level of plan amendment.

Much depends on the precise nature of the "sale", and the precise nature of the employment relationship. (Sometimes words like "sold" or "merger" are used a bit too casusally, and may imply an inaccurate result.) If a stock sale, then likely not a distributable event.

I would prefer that both my files and the sponsor's files include documentation of why the 5500 was not filed. Need not be a dummy form, but could be a letter. The fee for this may be built into the service, whether you file no form, the EZ, or the regular 5500. If you were exempt from filing a 1040, wouldn't you want to write down the reason?

More important is the question of what funding pattern is developed by this combination of method and assumptions. Read your ASOPs.

Taxable, except that you have to roll from the 401(k) to the traditional IRA, then convert it to a Roth IRA. See http://www.irs.gov/pub/irs-pdf/p590.pdf For example, page 26.

Many sources available thru BenefitsLink: http://benefitslink.com/buzz/subjects/head...vebenefits.html Review or Search this discussion forum: http://benefitslink.com/boards/index.php?showforum=6

As I understand (3), it is a notice on the SSA, not in addition to the SSA.