Compass Retirement Consulting Group, Inc. |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Prime Pensions, Inc. |
Bates & Company |
Retirement Plan Legal Specialist Pentegra |
Nicholas Pension Consultants |
Benefit Associates, Inc. |
United 401(k) Plans, Inc. |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
Carpenter Morse Group |
DPS Retirement Plan Consultant EPIC Retirement Plan Services |
Central Pension Fund of the IUOE |
Nova 401(k) Associates |
Central Pension Fund of the IUOE |
Trucker Huss, A Professional Corporation |
Retirement, LLC |
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Applying New EGTRRA Comp Limit to All Former Employees Won't Cause Nondiscrimination Problems (PDF) Internal Revenue Service [IRS] ![]() [Official Guidance] Dec. 20, 2002 4 pages; Rev. Rul. 2003-11. Excerpt: Section 611(c) of EGTRRA [increased the compensation limit] to $200,000, and changing the method used for cost-of-living adjustments.... A plan amendment to apply the increased compensation limits under section 611(c) ... to all former employees (or all former employees who retain accrued benefits under the plan) that is effective as of the first plan year beginning after December 31, 2001, satisfies the requirements of §401(a)(4) and §410(b) of the Code. |
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