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Found 5 results

  1. Hoping to be able to import this existing document from Sungard into FT William. Any ideas are appreciated!
  2. Documents have had an option to have an annuity contract be purchased. These plans do not elect otherwise to have an annuity form of distribution. Is this election option protected under §411(d)(6)? I suspect it is, however, in the final analysis, it seems the same as a lump sum with the Participant buying an annuity. The only difference is that with the option, the Plan would choose the annuity. I know it can be removed for new Participants. What is the risk for current Participants? Ultimately, IMHO, it's a dumb option. So my questions are : 1. Is it protected under §411(d)(6)? 2. Does the election serve a positive purpose?
  3. I have a former client that established a nonelecting church plan that's a DB plan. The plan was never restated for PPA. Does anyone know how I can refer the client to a qualified firm to both do the restatement and also file under EPCRS?
  4. Client is surviving spouse. We believe her to be the beneficiary of a large account held in a "PSP." Husband and his attorney are both deceased. Life insurance salesman who sold them on the nonstandardized plan created by life insurance company is senile. Only papers related to plan date back to 2000. Those include some 5500s. We have contacted the insurance company and it cannot produce the nonstandardized plan, let alone the adoption agreement. We don't think it will ever be capable of being reproduced. Likely that the plan just went totally silent after about 2001, but no contact we can find in deceased's files from the IRS. Further, the small 3 person company that sponsored the plan is no longer and no one can be found. The investment firm holding the account says, "produce the plan document" before it will do anything. No plan document exists. What to do? One take I have is to say, "There is no plan document, hence, it's a after-tax account. Make a distribution and don't report on a 1099-R. I've read in this forum about the King case and the issues of "consistency" but, if I can convince the investment firm that it is an after-tax account, perhaps they would distribute the account to the surviving spouse. I do have an issue with not having a beneficiary designation, it appears. But, I do have a letter from way back from the attorney indicating that the deceased husband's revocable trust is the beneficiary. The King case might allow me to argue that if the plan went out of compliance from the get go due to lack of a document, that cash contributed was taxable in a closed tax year. And, now, the distributions are tax free from the account. We can't establish that a plan ever existed but there are just a couple of returns that the deceased attorney prepared (1997, 2000 and 2001). Nothing after. We have exhausted our search and I have concluded no documentation will ever be found. Thoughts?
  5. On terminations where we have filed a form 501 with the PBGC within the last 3 months they are asking for: 1) A copy of the current plan document; and 2) Proof (cancelled checks) of each distribution Does anyone know why this is happening or why there is no announcement? Thank you.
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