Nicholas Pension Consultants
Nova 401(k) Associates
Compensation Strategies Group, Ltd.
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|IRS-Required Annuity Disclosures Have July 1, 2004 Deadline|
McDermott Will & Emery
May 27, 2004
Excerpt: Late last year, the IRS issued final regulations regarding the information that must be included in the explanation of the qualified joint and survivor annuity (QJSA) and the qualified pre-retirement survivor annuity (QPSA). These regulations are effective with respect to annuity starting dates on or after October 1, 2004, and with respect to QPSA explanations provided on or after July 1, 2004.
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