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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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Text of Rev. Rul. 2004-20 on Use of Life Insurance by 412(i) Plan (PDF)
Internal Revenue Service [IRS] [Official Guidance] Feb. 13, 2004
8 pages. Excerpt: Can a qualified pension plan be a plan described in § 412(i) of the Internal Revenue Code if the plan holds life insurance contracts and annuity contracts for the benefit of a participant that provide for benefits at normal retirement age in excess of the participant's benefits at normal retirement age under the terms of the plan?
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