Pension Plan Specialists
Hochheiser Deutsch & Co, Inc.
Pension Rights Center
Farmer & Betts, Inc.
Nicholas Pension Consultants
Retirement Industry Trust Association (RITA)
Retirement Plan Consultants
Kentucky Trust Company
EPIC Retirement Plan Services
Plumbers Local Union No. 1 Benefit Funds
RTD Financial Advisors
Loren D. Stark Company
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|Legal Alert: IRS Proposes Regulations on Phased Retirement Under a Pension Plan (PDF)|
Nov. 22, 2004
7 pages. Excerpt: Under the proposed rule, a full-time employee eligible for retirement may have the option of reducing his work hours and participating in a phased retirement program, instead of fully retiring. If an employee elects to participate in a phased retirement program, the employee will be treated as having the dual status of being partially retired and partially in service.
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