david rigby

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 Even if the topic seems out of date, it can usually be modified without significant effort, and (therefore) re-used.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

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.