Sample QPSA/QJSA Explanation to participant for Defined Benefit Plan

[Lynn Campbell]

Can anyone please tell me where to find these notices? Thanks for your help.

[Guest Glen]

What we did was to use an excellent article from the Groom law firm on this web site and the regs to cobble something together. I can't remember the name of the author of the article, but you should recognize it, it's 6 or 8 pages long with a very good example at the end - run a search on relative value and you should get a hit.

[Lynn Campbell]

Thanks for the information, I have attempted to find the article with no luck so far. If anyone can give me the details that would be helpful. Thanks for all help.

[David MacLennan]

Here is the link:

http://www.groom.com/files/articles/92.pdf

The web page with other related links is:

http://www.groom.com/articles_display.asp?display=275

Ann 2004-58 pushed back the deadline for compliance to Jan 2006.

[david rigby]

Annoucement 2004-58 provides a delay, but it has exceptions. Read carefully.

http://benefitslink.com/IRS/ann2004-58.pdf

[Belgarath]

Be careful on that 2004-58 extended date. I don't believe it applies in all circumstances. See the final two paragraphs of the section "Extension of Effective Date" of that Announcement 2004-58.

[Lynn Campbell]

David, thanks for the links! This includes a sample QJSA notice. Does anybody have a sample QPSA explanation/notice? Thanks for all input.