Juan Kelly

Provide examples including what attained age to use (e.g., born on either January 1st or December 31st). Thx

Bridging vesting service across Canadian employment and U.S. facilitates transfers across border

Who is the Plan Administrator per Form 5500?

Why isn't Schedule (Form 5500) required to be filed?

Have the MEWAs filed M-!s?????????

payment of these benefits to be a "payroll practice, the retirees would have to be on the payroll. Are they? If so, are both an active and retiree death benefit paid?

For

Congratulations on answering your own question assuming employer(s) do not pay any portion of premiums.

How much taxable income is generated by the grantor trust (if minimal or retirees not covered, why change)??

Perhaps, the distinction is that pre-tax employee contributions are not permitted in conjunction with an HRA. I realize this is not applicable in case of retirees, but who knows what IRS is thinking!

Folks, don't forget likely application of IRC Section 415 limits to unreduced early retirement!

Each subscriber has one or members associated with his/her contract. An employee/retiree/COBRA only siubscriber has 1 member associated with his/her contract. Employees/retirees/COBRA beneficiaries with covered dependents have 2 or more members associated with his/her contract. Hence a higher ratio (never less than unity) denotes more covered dependents. Typical ratios for subscribers with 1 dependent range from 1.8 (minor child) to 2.2 (spouse of child-bearing age) while typical ratios for subscribers with multiple covered dependents can range as high as 4.0 (e.g., employee, coverred spouse and 4 minor children). I hope this sounds elementary.

What is the applicable waiting period?

unless they are provided by the same carrier and have the same contract year in which case the contract numbers can be combined

Rarely, do the rtwo sets of entries agree!