Regional Vice President of Sales The Retirement Plan Company
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Compass
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Loan & Distribution Specialist AimPoint Pension
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Bates & Company, Inc.
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AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Rev. Rul. 2004-65: Significant Reduction In Retiree Health Coverage During Cost Maintenance Period (PDF)
Internal Revenue Service [IRS] [Official Guidance] June 15, 2004
3 pages. Excerpt: Issue: Has an employer reduced retiree health coverage, within the meaning of § 420(c)(3)(E) of the Internal Revenue Code, if an individual who has coverage for retiree health benefits ('covered individual') accepts an offer from the employer to waive such coverage in exchange for enhanced pension benefits?
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