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AimPoint Pension
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Compass
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Bates & Company, Inc.
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Regional Vice President of Sales The Retirement Plan Company
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IRS Delays Implementation of Disclosure Rules for Certain Plans Offering Lump Sum Payment Option
Internal Revenue Service [IRS] July 1, 2004 Excerpt: [T]here will be a delay in the effective date for recently issued regulations that set forth information required to be explained to pension plan participants regarding the optional forms of benefit offered by the plan.... [but] the delay does not apply to the extent a plan offers a lump sum payment that is less valuable than the qualified joint and survivor annuity offered by the plan. |
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