Nicholas Pension Consultants
ERISA Services, Inc.
Nova 401(k) Associates
The Retirement Plan Company (TRPC)/an ABG firm
Creative Pension Consultants, Inc.
Compensation Strategies Group, Ltd.
Atlantic Pension Services Inc
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|IRS Illustrates Coverage Transition Rule|
Feb. 12, 2004
Excerpt: The IRS has released Rev. Rul. 2004-11, describing how the 'coverage transition rule' of Code § 410(b)(6)(C) applies to the nondiscrimination requirements of 401(a)(4).
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