EPIC: TPA/DPS |
Nicholas Pension Consultants |
Plumbers Local Union No. 1 Benefit Funds |
Retirement Plan Administrator (TPA) Retirement Plan Consultants |
Employee Benefits and Executive Compensation Associate Attorney Verrill |
Farmer & Betts, Inc. |
Retirement Plan Administrator – Senior Associate PBMares |
EPIC Retirement Plan Services |
Retirement, LLC |
Retirement Plan Documents Specialist Loren D. Stark Company |
Retirement, LLC |
Pension Rights Center |
Employee Benefits & Executive Compensation Associate Attorney Polsinelli PC |
Administrator/Consultant (DC and DB) TPA Professionals |
Pension Plan Specialists |
RTD Financial Advisors |
Kentucky Trust Company |
Pentegra |
Membership Director: Independent Contractor Retirement Industry Trust Association (RITA) |
Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc. |
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IRS National Office Memo Explains Why Change in Contribution Method Is Change in Acc'tng Method (PDF) Internal Revenue Service [IRS] ![]() [Official Guidance] Oct. 23, 2002 9 pages; IRS Chief Counsel Internal Legal Memorandum 200242001, 7/10/2002. Excerpt: 'Issue: Whether a change in the criteria used to determine the proper time for deducting contributions made to certain pension plans constitutes a change in method of accounting for purposes of §§ 446 and 481.' Although the memo concerns a pension plan, its reasoning sheds light on the reason the IRS issued Revenue Ruling 2002-73 concerning 401(k) plans with mismatched plan/taxable years. |
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