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Retirement Plan Legal Specialist Pentegra
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Trucker Huss, A Professional Corporation
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Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc.
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Nova 401(k) Associates
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Central Pension Fund of the IUOE
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Bates & Company
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Nicholas Pension Consultants
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Retirement, LLC
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United 401(k) Plans, Inc.
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Prime Pensions, Inc.
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Carpenter Morse Group
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Retirement Plan Relationship Manager ERISA Services, Inc.
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Central Pension Fund of the IUOE
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Compass Retirement Consulting Group, Inc.
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| Text of Final Regs on 'Deemed IRAs' In Qualified Retirement Plans (PDF) Internal Revenue Service [IRS]  [Official Guidance] July 20, 2004 25 pages. Excerpt: This document contains final regulations providing guidance under section 408(q) regarding accounts or annuities that are part of qualified employer plans but are to be treated as individual retirement plans.... This document also contains temporary regulations under section 408(a) providing a special rule for governmental units seeking approval to serve as nonbank trustees of individual retirement accounts for purposes of section 408(q). |
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