Pentegra
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Retirement Plan Compliance Consultant TriStar Pension Consulting
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Defined Contribution Consultant AimPoint Pension Group
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Defined Benefit Plan Consultant Planned Retirement Consultants & Administrators, LLC
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Nova 401(k) Associates
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Administrator, Retirement Plan Compliance RiversEdge Advanced Retirement Solutions
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Retirement Plan Administrator (TPA) Retirement Plan Consultants
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MAP Retirement USA LLC
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401k & Defined Contribution Plan Consultant Planned Retirement Consultant & Administrators, LLC
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Defined Contribution Account Manager Nova 401(k) Associates
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MAP Retirement USA, LLC
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PCS Retirement, LLC
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Retirement Plan Administrator/Plan Compliance Analyst Retirement Planners & Administrators
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Blue Ridge ESOP Associates
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Text of Rev. Rul. 2004-10: Allocating DC Plan Expenses to Former Employees But Not Current Employees (PDF)
Internal Revenue Service [IRS] ![]() [Official Guidance] Jan. 29, 2004
3 pages. Excerpt: [A] method that is not reasonable could result in a significant detriment ... [and] the allocation of plan expenses must comply with the nondiscrimination rules of § 401(a)(4)...[but] Plan A does not fail to satisfy the requirements of § 411(a)(11) merely because it charges reasonable plan administrative expenses to the accounts of former employees and their beneficiaries on a pro rata basis, but does not charge the accounts of current employees.
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