Felicia

Are plan loans subjec to Article 9 of the UCC? Is the answer the same regardless of whether the plan is subject to ERISA? Cites would be helpful. Thanks.

Are plan loans subject to Article 9 of the UCC? Does it matter if the plan is a Title I ERISA plan or not? Cites would be helpful. Thanks.

Are 403(B) plans subject to Article 9 of the UCC? Is the answer the same if the 403(B) is a Title I plan or not a Title I plan? Cites would be helpful. Thanks.

If a plan permits loans, can the loan be taken from the 401(k), match and profit sharing portions of the plan?

Can a person take a loan from a 403(B) plan if the plan only has salary deferral money? Cites would be helpful.

If the document allows an employer to effectuate a transfer, can an employee transfer money from a Title I Plan to a non-Title I plan WHILE: the employee is still employed, is not eligible for a distribution of the monies (I.E., IS NOT 59-1/2)and is still making contributions to the Title I plan? CITES WOULD BE VERY HELPFUL.

How are excess employer contributions removed from a SIMPLE IRA? Is there a time frame in which the contributions must be removed? Are earnings removed also? Cites would be helpful.

Ditto Putnam

An individual is under 59-1/2, has 2 IRAs and wants to take substantially equal payments. Can the individual determine the amount of the substantially equal payments based on the value of only one of those accounts or must both accounts be aggregated to determine the amount he must take?

Have not been able to find a copy of the 1999 PLR. Does anyone have a cite for this?

HOW DO YOU CORRECT EXCESS CONTRIBUTIONS TO A SIMPLE IRA?

May a municipality adopt a SIMPLE IRA for its employees if it meets the other requirements, e.g. number of employees?

May a municipality establish a SIMPLE IRA for its employees if it meets the other requirements, e.g. number of employees?

Assuming a 403(B) plan accepts rollover contributions, may an alternate payee (former spouse) under a QDRO roll over a 403(B) distribution into his/her own 403(B)?

An employee terminated employment with a qualified 403(B) entity and received a taxable distribution from the 403(B) plan. About 5 years later the employee has been reemployed by the same 403(B) entity. In calculating the maximum limitations do we take into consideration those years which the employer worked for the entity, even though the previous 403(B) account had been cashed out? That is, do we include those prior years in his Years of Service? Do we include his previous benefits in the calculations event though they are no longer in the plan?