Featured Jobs
Loren D. Stark Company
|
United Benefit Pensions Inc.
|
Retirement Plan Relationship Manager â DB or DC Focus Trinity Pension Consultants
|
Loren D. Stark Company
|
Aimpoint Pension
|
MGKS
|
Site Manager / Senior Administrator Nicholas Pension Consultants
|
Director of Pension Administration Primark Benefits
|
EPIC RPS
|
CMC Pension Professionals
|
401(k) Retirement Plan Administrator Midwest TPA with Remote Workforce |
Senior Defined Contribution Account Manager Nova 401(k) Associates
|
Jocelyn Pension Consulting
|
Retirement, LLC
|
Manager - Defined Contribution Plans M2B Retirement Consulting LLC
|
Hicks Pension Services
|
Primark Benefits
|
Hessel & Associates, LLC
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
 |    |
<< Previous news item | Next news item >>
| Text of the IRS LRM #25B on Cross-Tested Profit-Sharing Plans (PDF) Internal Revenue Service [IRS]  [Official Guidance] Aug. 30, 2005 5 pages. Excerpt: Employer contributions for a plan year will be allocated to each employee of the employer who is employed as of the last day of the plan year. The general nondiscrimination test under section 1.401(a)(4)-2(c)(1) must be satisfied using equivalent accrual rates (within the meaning of 1.401(a)(4)-8(b)(2) that are substituted for each employee's allocation rate in the determination of rate groups. The allocation rate for any employee is equal to the sum of employer[.] |
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above). |
| An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified). |
