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Retirement Plan Administrator (TPA) Retirement Plan Consultants
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EPIC: TPA/DPS
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Retirement, LLC
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Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc.
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Retirement Plan Administrator – Senior Associate PBMares
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Pension Rights Center
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Kentucky Trust Company
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Retirement Plan Documents Specialist Loren D. Stark Company
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Retirement, LLC
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Nicholas Pension Consultants
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Employee Benefits and Executive Compensation Associate Attorney Verrill
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Administrator/Consultant (DC and DB) TPA Professionals |
Pentegra
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Farmer & Betts, Inc.
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Plumbers Local Union No. 1 Benefit Funds |
EPIC Retirement Plan Services
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Employee Benefits & Executive Compensation Associate Attorney Polsinelli PC
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Membership Director: Independent Contractor Retirement Industry Trust Association (RITA)
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| Text of IRS Notice 2004-78 Providing Actuarial Assumptions to Be Used in 415 Calculations (PDF) Internal Revenue Service [IRS]  [Official Guidance] Nov. 15, 2004 4 pages. Excerpt: Under the changes to § 415(b)(2) ... made by ... PFEA '04, if a defined benefit plan provides a benefit in a form that is subject to the minimum present value requirements of § 417(e)(3) ... in a plan year beginning in 2004 or 2005, the actuarially equivalent straight life annuity ... is the greater of the straight life annuity determined using the plan rate and plan mortality table and the straight life annuity determined using 5.5% and the applicable mortality table. |
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