Jump to content

Vesting and Protected Benefits Issues When Amending and Restating a Mo


Guest W J Parks

Recommended Posts

Guest W J Parks
Posted

I am having a "difference of opinion" with an associate about the following.

A client with a 10% MP Plan wants to terminate it and start a new 401(k). I am proposing that instead we amend and restate the existing MP Plan as a 401(k) as of a specific date prior to year end. I stated that the ER is obligated to make a 10% contribution based upon compensationup until the effective date of the amendment. I also stated that as we are changing from a pension plan to a profit sharing plan there has to be 100% vesting and any "protected beenfits" must be preserved. My associate says it is not necessary to have 100% vesting.

Also, if the MP funds are placed in "rollover" accounts in the new plan subject to the annuity rules and the new plan only allows a lump sum, does new money in other accounts escape the annuity rules?

Archived

This topic is now archived and is closed to further replies.

×
×
  • Create New...

Important Information

Terms of Use