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Benefit Associates, Inc.
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Trucker Huss, A Professional Corporation
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United 401(k) Plans, Inc.
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Carpenter Morse Group
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DPS Retirement Plan Consultant EPIC Retirement Plan Services
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Nova 401(k) Associates
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Compass Retirement Consulting Group, Inc.
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Central Pension Fund of the IUOE
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Central Pension Fund of the IUOE
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Prime Pensions, Inc.
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Nicholas Pension Consultants
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Retirement, LLC
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Bates & Company
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Retirement Plan Legal Specialist Pentegra
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Retirement Plan Relationship Manager ERISA Services, Inc.
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Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc.
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| Text of DOL Proposed Safe Harbor for Rollover of Mandatory Distributions to IRAs (PDF) Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]  [Official Guidance] Mar. 2, 2004 11 pages. Excerpt: [T]he proposed safe harbor applies only to the automatic rollover of a mandatory distribution described in section 401(a)(31)(B) of the Code. At present, such distributions are limited to nonforfeitable accrued benefits (generally referred to as vested benefits), the present value of which is in excess of $1,000, but less than or equal to $5,000. |
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