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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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Loan & Distribution Specialist AimPoint Pension
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Guidance Relating to Automatic Rollover Provisions Under Section 401(a)(31)(b) of IRC (PDF)
Transamerica Center for Retirement Studies Mar. 9, 2005 2 pages. Excerpt: In Notice 2005-5, the Internal Revenue Service (IRS) issued guidance relating to Automatic Rollover provisions under section 401(a)(31)(B) of the Internal Revenue Code (Code) as amended by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). This guidance supplements the final regulations issued by the Department of Labor (DOL) on September 28, 2004, which we summarized in TCRS 2004-07. |
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