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Found 2 results

  1. John Feldt ERPA CPC QPA
    A non-profit 501(c)(3) entity (not a church) has a 403(b) plan. They tell us they have only allowed employee deferrals to the plan since 2005. In 2004 and before, the plan allowed for employer match. The plan does not allow hardships. It does not allow loans. 2004 was the last year they filed a form 5500. in 2006 they got a letter from the IRS regarding the 2005 Form 5500, and they must have told the IRS that they were exempt from filing because they now only allow deferrals. Is that possible that this could this be a non-ERISA plan, or should they have continued filing 5500's after 2004 because the plan had already become an ERISA plan due to the match?
  2. Emily1991
    My question relates to 29 CFR 2510.3-2(b) Severance Pay Plans The Regulations state "the total amount of such payments does not exceed the equivalent of twice the employee's annual compensation during the year immediately preceding the termination of his service." What does the phrase "the equivalent of" mean? Is the DOL referring to the time value of money? Additionally, in referring to the annual compensation, how is that determined? Is the annual compensation the employees previous years salary or is it the salary it would have been if he had continued working? Essentially I'm asking if anyone knows what they mean by "usual rate of compensation". Any thoughts? Thank you!
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