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 Clarifies Application of User Fee Waiver for Qualified Retirement Plans
Internal Revenue Service [IRS] [Official Guidance] July 8, 2003
IRS Notice 2003-49. Excerpt: [I]f a determination letter application for a defined contribution plan is filed within the plan's EGTRRA remedial amendment period, the application may be eligible for elimination of the user fee provided the plan was first in existence after January 1, 1997.... [For a defined benefit plan], the application may be eligible for elimination of the user fee provided the plan was first in existence after January 2, 1996.
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