Pentegra |
United 401(k) Plans, Inc. |
Nicholas Pension Consultants |
Central Pension Fund of the IUOE |
Retirement, LLC |
Trucker Huss, A Professional Corporation |
Bates & Company |
Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc. |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Nova 401(k) Associates |
Carpenter Morse Group |
Retirement Plan Legal Specialist Pentegra |
Central Pension Fund of the IUOE |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
Compass Retirement Consulting Group, Inc. |
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
| |
<< Previous news item | Next news item >>
IRS Rules Restorative Payments to Pension Trusts Are Non-Deductible But Don't Count Towards Sec. 415 Internal Revenue Service [IRS] ![]() [Official Guidance] June 26, 2002 Revenue Ruling 2002-45. Excerpt: A payment made to a qualified defined contribution plan is not treated as a contribution to the plan ... if the payment is made to restore losses to the plan resulting from actions by a fiduciary for which there is a reasonable risk of liability for breach of a fiduciary duty under Title I of [ERISA] and plan participants who are similarly situated are treated similarly with respect to the payment. |
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 link above). |
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified). |