Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
Atlantic Pension Services Inc
ERISA Services, Inc.
Creative Pension Consultants, Inc.
The Retirement Plan Company (TRPC)/an ABG firm
Nova 401(k) Associates
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|Update on 'Relative Value' Regulations and SunGard Relius Forms|
July 2, 2004
Excerpt: The postponement of the regulations with respect to QJSA explanations will apply to all defined contribution plans and to most defined benefit plans. The postponement does not apply to QJSA explanations for defined benefit plans where the plan permits distributions that are subject to IRC §417(e)(3) (e.g., lump-sum distributions) and the present value of such distributions are less than the value of the QJSA.
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