Featured Jobs
|
Pattison Pension
|
|
Plan Administrator, Defined Benefit & Cash Balance The Pension Source
|
|
Regional Vice President, Sales MAP Retirement
|
|
DWC - The 401(k) Experts
|
|
MAP Retirement
|
|
Sentinel Group
|
|
BPAS
|
|
MAP Retirement
|
|
Retirement Relationship Manager MAP Retirement
|
|
Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
|
|
Strategic Retirement Plan Consultant Retirement Plan Consultants
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
IRS Clarifies Section 409A Calculation of Grandfathered Amount in Non-Account Balance Plans
Deloitte via BenefitsLink 
[Guidance Overview] Oct. 9, 2008
Excerpt: For taxable years after December 31, 2004, the grandfathered amount may increase based on 'reasonable actuarial assumptions.' Reasonable assumptions used under the plan as of December 31, 2004 – or assumptions used under a qualified plan whose benefits are part of the benefit formula of the plan – are presumed reasonable for purposes of determining the post-2004 grandfathered amount.
|
| 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 linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |