Regional Vice President of Sales The Retirement Plan Company
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Bates & Company, Inc.
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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Compass
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Accounting for the ACA Transitional Reinsurance Fee
Bond Beebe Accountants & Advisors Jan. 16, 2015
"Plans should recognize the entire liability for the calendar year on or shortly after January 1 of that year. When the entire liability is booked, the offsetting entry is to a Deferred Charge (an asset). The liability goes away when the fee is paid and the Deferred Charge is amortized ratably over the 12 months of the year. In a normal year, the fee will be due and payable in September.... 2014 is not a 'normal' year.... Plans had until December 5 to enter data onto the website."
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