Restructuring

[JAY21]

I've gleaned what I can on restructuring under the (a)(4) regs, plus reviewed some good prior threads on this service (benefitslink). Does anyone know of any seminar articles or other sources that might also help illuminate the rules and scenarios where restructuring can be helpful ? Thx.

[AndyH]

ASPA's C-4 exam reading compendium, at least the version that I have which is the fifth edition (1999) "Current Topics for the Retirement Plan Consultant" has an excellent article entitled "Planning Opportunities to Maximize Benefits for Key Employees under Qualified Defined Benefit Plans" by Maria Sarli and Dennis Colemen of Kwasha Lipton.

It is a reprint from Tax Management Compensation Planning Journal Vol 22 No 8 August 5, 1994.

It is old but still mostly current and works through all the ins and outs of restructuring both DB and DC plans including mixing and matching testing methodologies.

It is by far the best article or outline I have seen.

And I know that Larry Deutch & friends do a traveling seminar each year that gets heavily into this subject. I have not attended it, but I have thumbed through the outline.