Compass
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Bates & Company, Inc.
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AimPoint Pension
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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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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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IRS Provides New Options in Drafting 415(b) Rules in Defined Benefit Volume Submitter, M&P Documents
Internal Revenue Service [IRS] [Official Guidance] June 4, 2001
Excerpt: Previously, the Master and Prototype program and the volume submitter program have permitted only one of the three methods (Method 2) described in Q&A-14 of Rev. Rul. 98-1. These programs also have required the RPA '94 Freeze Date to be the same date as the plan's § 417(e) effective date (i.e., the plan's date as of which the RPA '94 changes to § 417(e)(3) apply).
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