Pension Rights Center
Nicholas Pension Consultants
Kentucky Trust Company
Retirement Plan Consultants
Loren D. Stark Company
Plumbers Local Union No. 1 Benefit Funds
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Farmer & Betts, Inc.
Retirement Industry Trust Association (RITA)
EPIC Retirement Plan Services
RTD Financial Advisors
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|Election to Cease Participation in DB Plan, Get Higher Contributions Under DC Plan Approved by IRS (PDF)|
Internal Revenue Service [IRS]
Apr. 1, 2002
Private letter ruling 200213029. Excerpt: The request concerns whether a proposed [one-time, irrevocable] election offered to employees participating in Plan X and Plan Y constitutes a cash or deferred election under Section 401(k) of the Internal Revenue Code.
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