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Sentinel Benefits & Financial Group
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Compliance Analyst - 401(k) Administration Ubiquity Retirement + Savings
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Hessel & Associates, LLC
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Senior Retirement Plan Administrator Enhanced Retirement Solutions
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Site Manager / Senior Administrator Nicholas Pension Consultants
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Retirement, LLC
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Manager - Defined Contribution Plans M2B Retirement Consulting LLC
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Nicholas Pension Consultants
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Defined Benefit Plan Consultant Sentinel Benefits & Financial Group
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Retirement, LLC
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Junior Implementation Specialist - 401(k) Administration Ubiquity Retirement + Savings
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NFL Player Benefit Office
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Sr. Retirement Plan Administrator Tycor Benefit Administrators, Inc.
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Sentinel Benefits & Financial Group
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United Benefit Pensions Inc.
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Senior Actuarial Analyst/ Project Manager Van Iwaarden Associates
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| Future Cost-of-Living Increases Included in 415(b) Calculation Calhoun Law Group, P.C.  Jan. 4, 2005 Excerpt: Private Letter Ruling 200452039 discussed the situation of a plan that provided a 3% cost-of-living adjustment to the benefits of each retired participant each year, beginning on the January 1 following the third anniversary of the participant's retirement date. The private letter ruling held, in effect, that a participant whose annual benefit beginning in 2005 was $170,000 per year, subject to a cost of living increase starting in January 2009, would be in violation of the limit. |
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