AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Loan & Distribution Specialist AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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Compass
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Bates & Company, Inc.
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Text of Final Regs on 'Deemed IRAs' In Qualified Retirement Plans (PDF)
Internal Revenue Service [IRS] [Official Guidance] July 20, 2004
25 pages. Excerpt: This document contains final regulations providing guidance under section 408(q) regarding accounts or annuities that are part of qualified employer plans but are to be treated as individual retirement plans.... This document also contains temporary regulations under section 408(a) providing a special rule for governmental units seeking approval to serve as nonbank trustees of individual retirement accounts for purposes of section 408(q).
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