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Loren D. Stark Company
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Retirement, LLC
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Defined Benefit Plan Consultant Sentinel Benefits & Financial Group
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401(k) Retirement Plan Administrator Midwest TPA with Remote Workforce |
Compliance Analyst - 401(k) Administration Ubiquity Retirement + Savings
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MGKS
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Senior Defined Contribution Account Manager Nova 401(k) Associates
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United Benefit Pensions Inc.
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Hessel & Associates, LLC
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| A Continued Discussion of Section 409A Regulations Deloitte  Oct. 25, 2005 Excerpt: There are six permitted section 409A distribution events ...: Separation from service (a 'specified employee' of a public company may not receive distributions until at least six months after separation); A fixed time, or pursuant to a fixed schedule, specified under the plan; Death; Disability; Change in control of a corporation (change in control of a partnership is subject to analogous rules); and, Unforeseeable emergency. |
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