Nicholas Pension Consultants |
Carpenter Morse Group |
Bates & Company |
Retirement, LLC |
Central Pension Fund of the IUOE |
Retirement Plan Legal Specialist Pentegra |
Prime Pensions, Inc. |
Trucker Huss, A Professional Corporation |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
Compass Retirement Consulting Group, Inc. |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Central Pension Fund of the IUOE |
United 401(k) Plans, Inc. |
Nova 401(k) Associates |
Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc. |
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IRS and Treasury Provide Heinz Case Suspension of Benefits Guidance Amercian Benefits Council ![]() Apr. 21, 2005 Excerpt: On April 18, the Internal Revenue Service ... and U.S. Treasury Department ... released Rev. Proc. 2005-23 which provides guidance to plans affected by a U.S. Supreme Court decision regarding plan amendments that add or expand a suspension of benefits provision. In Central Laborers' Pension Fund v. Heinz, 124 S. Ct. 2230 (June 7, 2004), the Supreme Court held that a plan amendment that expanded the reasons for suspension of benefit payments retirees had already accrued could not[.] |
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