TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
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New York City District Council of Carpenters Benefit Funds
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Senior Specialist 401k Recordkeeping T Bank N.A.
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Pollard & Associates
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Greenline Wealth Management
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Fringe Benefit Group
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Retirement Planners and Administrators (RPA)
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Defined Benefit Consultant/Enrolled Actuary Pension Plan Specialists, PC
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Defined Contribution Account Manager Nova 401(k) Associates
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Great Lakes Pension Associates, Inc.
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Retirement Solutions Specialists
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Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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IRS Issues Regs on Hybrid Defined Benefit Plan Rules
Journal of Accountancy [Guidance Overview] Sept. 19, 2014
"One change is to permit the 133% rule of Sec. 411(b)(1)(B) for defined benefit plans that adjust benefits using a variable rate that could be negative to be applied at an earlier date than originally proposed, either for plan years that begin on or after Jan. 1, 2012, or an earlier date elected by the taxpayer.... Related proposed regulations issued simultaneously concern the rules under which a hybrid plan is treated as failing to satisfy Sec. 411(b)(1)(H) (which prohibits the rate of an employee' s benefit accrual from being reduced because of the attainment of any age) if the terms of the plan provide any interest credit (or an equivalent amount) for any plan year at a rate that is in excess of a market rate of return."
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