Bates & Company, Inc.
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Compass
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Regional Vice President of Sales The Retirement Plan Company
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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Overview by Deloitte: IRS Issues Final 409A Regulations – Part II
Deloitte Apr. 27, 2007
Excerpt: This article will concentrate on the restrictions on distributions.... The cornerstone of the distribution rules is the set of events on which distributions may be predicated. The plan must specify what events will trigger distributions, when they will begin (by reference to the distribution events) and in what form (lump sum, installments or annuity) they will be made.
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