david rigby

Yep. However, when the CB plan is overfunded, it may be legitimate to pass certain expenses to the Plan.

... and the birth anniversary of Igor Stravinsky.

http://benefitslink.com/boards/index.php/topic/57455-allocation-based-on-years-of-service/

Isn't it a merger or a termination? Not both?

..., and (if there are other participants in the plan), make sure any such amendment is not discriminatory.

"...allows early retirement..." should also include a definition of "retirement". Likely, merely attaining ER eligibility (as measured by age/service) is not the same thing as actually retiring. If the EE reached this eligibility but did not retire, that could lead to the conclusion that no distributable event has occurred.

Is there a distributable event, under the terms of the plan document?

If that "practioner" is an actuary, then the Code of Professional Conduct might be relevant Adherence is not optional for any actuary who is a member of one of the US-based actuarial organizations, but I'm not suggesting any violation from the facts presented aabove.

OK, I'll show my ignorance. I know what a "4-wheeler" is, what a "fifth wheel" is, but don't know the term "five wheeler".

Assuming I understand what is the desired result, if the ER wants this EE to remain in the plan, could that be accomplished by paying him thru the current US company?

After the move, will he continue working for the same company? If so, how will he be paid?

Um, there are two songs that begin with that phrase.

I'm just curious: what is the "reduce liability" portion of this?

You might benefit from reading similar prior discussions. Here are two (there may be more): http://benefitslink.com/boards/index.php/topic/50722-avoid-future-audit/?hl=split#entry218964 http://benefitslink.com/boards/index.php/topic/50202-plan-audit/?hl=split#entry216745

There are probably many horror stories, including some shared on these Message Boards, about investing QP money in real estate.

Before you go the direction of "...file 5500s going back to the last one which they thought was the final one", take a step back. - Are we talking about significant dollars? - Were all plan expenses paid? - Did these "found" assets exist at the time of the original plan termination, or might this be a "dividend" on a plan-owned investment?

Data as of 29-MAY-15 (Friday) Moody's Daily Long-term Corporate Bond Yield Averages Utilities Industrial Corporate Aaa NA 3.94 3.94 Aa 4.01 4.03 4.02 A 4.11 4.25 4.18 Baa 4.84 4.84 4.84 Avg 4.32 4.27 4.30 Moody's Daily Treasury Yield Averages Short-Term (3-5 yrs) 1.17 Medium-Term (5-10 yrs) 1.76 Long-Term (10+ yrs) 2.62

That's what the instructions say, right?

Replies are posted here: http://benefitslink.com/boards/index.php/topic/57362-doc-investing-in-real-estate;-appraisal5500-question/

Replies are posted here http://benefitslink.com/boards/index.php/topic/57362-doc-investing-in-real-estate;-appraisal5500-question/

If only it were free.

Don't overthink it. What is the purpose of the SSA? to let the SSA remind a former participant of a (possibly forgotten) prior benefit. If such benefit still exists, let it ride.

It's possible Mike means the files won't be needed, rather than won't be readable. IMHO, it is very likely pdf documents will be readable for decades to come.

Take note that a "contract" does not change the terms of the plan document.

No quibble with Andy's advice. However, both comments above should include a caveat that this question might rise to the level of "appeal" (as that term is defined in the plan document). If so, you have certain procedures to follow, and timeframes to observe.