TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
|
Retirement Planners and Administrators (RPA)
|
Regional Sales Director (West) July Business Services
|
New York City District Council of Carpenters Benefit Funds
|
Senior Specialist 401k Recordkeeping T Bank N.A.
|
July Business Services
|
Defined Contribution Account Manager Nova 401(k) Associates
|
Pollard & Associates
|
Retirement Solutions Specialists
|
Fringe Benefit Group
|
Great Lakes Pension Associates, Inc.
|
July Business Services
|
Greenline Wealth Management
|
Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
|
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
Rev. Rul. 2012-4: Rollover from Qualified Defined Contribution Plan to Qualified Defined Benefit Plan to Obtain Additional Annuity (PDF)
Internal Revenue Service [IRS] [Official Guidance] Feb. 2, 2012
Issues: [1] Does a qualified defined benefit pension plan that accepts a direct rollover of an eligible rollover distribution from a qualified defined contribution plan maintained by the same employer satisfy ?? 411 and 415 of the Internal Revenue Code in a case in which the defined benefit plan provides an annuity resulting from the direct rollover that is determined by converting the amount directly rolled over into an actuarially equivalent immediate annuity using the applicable interest rate and the applicable mortality table under ? 417(e)? [2] How does the result vary if the defined benefit plan applies different conversion factors for purposes of calculating the annuity resulting from the amount directly rolled over?
|
Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |