Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
Retirement, LLC |
Trucker Huss, A Professional Corporation |
Prime Pensions, Inc. |
Carpenter Morse Group |
Nicholas Pension Consultants |
Nova 401(k) Associates |
Retirement Plan Legal Specialist Pentegra |
Bates & Company |
United 401(k) Plans, Inc. |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Compass Retirement Consulting Group, Inc. |
Central Pension Fund of the IUOE |
Central Pension Fund of the IUOE |
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Text of Corrections to Proposed Regulations on Phased Retirement (In-Service) Distributions Internal Revenue Service [IRS] ![]() [Official Guidance] Dec. 28, 2004 Excerpt: This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on November 10, 2004 (69 FR 65108), providing rules permitting distributions to be made from a pension plan under a phased retirement program and set forth requirements for a bona fide phased retirement program. |
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