Central Pension Fund of the IUOE |
Retirement Plan Legal Specialist Pentegra |
Benefit Associates, Inc. |
Retirement Plan Relationship Manager ERISA Services, Inc. |
DPS Retirement Plan Consultant EPIC Retirement Plan Services |
Compass Retirement Consulting Group, Inc. |
United 401(k) Plans, Inc. |
Nicholas Pension Consultants |
Retirement, LLC |
Nova 401(k) Associates |
Prime Pensions, Inc. |
Trucker Huss, A Professional Corporation |
Central Pension Fund of the IUOE |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
Bates & Company |
Carpenter Morse Group |
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Text of IRS Announcement 2004-52: Transition Relief for Certain Union-Run 457 Plans (PDF) Internal Revenue Service [IRS] ![]() [Official Guidance] June 8, 2004 2 pages. Excerpt: "A plan established before June 14, 2004, that does not satisfy the requirements of [Rev. Rul. 2004-57] solely as a result of being established and maintained by a labor organization instead of being established and maintained by an eligible governmental employer may nonetheless be treated as established and maintained by an eligible governmental employer if ... [the] eligible employer as defined under § 457(e)(1)(A) adopts the plan, or ..." |
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