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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In Rev. Rul. 2003-6, IRS Clarifies Application of EGTRRA S Corp ESOP Provision's Effective Date Internal Revenue Service [IRS] ![]() [Official Guidance] Dec. 18, 2002 Excerpt: An S corporation ESOP described in this ruling is not eligible for the delayed effective date under § 409(p) of the Code provided under section 656(d)(2) of EGTRRA, and thus is subject to the nonallocation rules of § 409(p) of the Code effective for plan years ending after March 14, 2001. Any taxpayer who is a disqualified person with respect to the S corporation ESOP is treated as receiving a deemed distribution [and] excise taxes under § 4979A apply ... |
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