Hicks Pension Services |
Loren D. Stark Company |
Primark Benefits |
Director of Pension Administration Primark Benefits |
Senior Defined Contribution Account Manager Nova 401(k) Associates |
MGKS |
Aimpoint Pension |
Manager - Defined Contribution Plans M2B Retirement Consulting LLC |
CMC Pension Professionals |
Loren D. Stark Company |
United Benefit Pensions Inc. |
Retirement, LLC |
EPIC RPS |
Retirement Plan Relationship Manager â DB or DC Focus Trinity Pension Consultants |
401(k) Retirement Plan Administrator Midwest TPA with Remote Workforce |
Jocelyn Pension Consulting |
Site Manager / Senior Administrator Nicholas Pension Consultants |
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Additional Guidance on Retiree Drug Subsidy from IRS and CMS Deloitte ![]() Sept. 27, 2005 Excerpt: Employers that have transferred excess pension assets to a special account to fund retiree medical benefits can receive the 28 percent retiree drug subsidy (RDS) and still comply with the IRC § 420(c)(3) minimum cost requirement, according to Revenue Ruling 2005-60. The revenue ruling holds the RDS is not taken into account in computing the applicable employer cost for purposes of the minimum cost requirement. |
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