Carpenter Morse Group |
Bates & Company |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Retirement, LLC |
Central Pension Fund of the IUOE |
Central Pension Fund of the IUOE |
Nova 401(k) Associates |
Nicholas Pension Consultants |
Prime Pensions, Inc. |
Compass Retirement Consulting Group, Inc. |
Trucker Huss, A Professional Corporation |
United 401(k) Plans, Inc. |
Retirement Plan Legal Specialist Pentegra |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
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In Notice 2003-2, IRS Explains Upcoming Transition Rule for DB Plan Required Minimum Distributions (PDF) Internal Revenue Service [IRS] ![]() [Official Guidance] Dec. 20, 2002 4 pages; IRS Notice 2003-2. Excerpt: [T]he regulations will contain a transition rule permitting plans to satisfy certain requirements set forth in proposed regulations under § 401(a)(9) issued prior to 2002 in lieu of complying with the requirements in ... the Temporary Income Tax Regulations.... [And it] is anticipated that the regulations will provide that governmental plans must comply ... as of a special effective date ... and will provide transitional relief ... |
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