Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Loan & Distribution Specialist AimPoint Pension
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Compass
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AimPoint Pension
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Bates & Company, Inc.
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Regional Vice President of Sales The Retirement Plan Company
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IRS Will Extend Nondiscrimination Rule Relief for Certain Governmental Plans (PDF)
Internal Revenue Service [IRS] [Official Guidance] Dec. 20, 2002
4 pages; IRS Notice 2003-6. Excerpt: [F]or governmental plans within the meaning of § 414(d), other than for plans of State and local governments or political subdivisions, agencies or instrumentalities thereof ... [upcoming IRS] regulations will provide that such governmental plans will be deemed to satisfy § 401(a)(4), 401(a)(26), 401(k)(3), and 401(m) of the Code until the first day of the first plan year beginning on or after the date final regulations are issued.
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