Hall County Government
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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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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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Text of IRS Notice 2009-31: Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of WRERA (PDF)
Internal Revenue Service [IRS] [Official Guidance] Mar. 27, 2009
Excerpt: WRERA provides that a multiemployer plan sponsor may elect, notwithstanding the actuarial certification of the plan's section 432 status ... for the plan year for which the election is made[,] ... to temporarily freeze the plan's section 432 status so that it is the same as the plan's section 432 status for the plan year immediately prior to the election year .... Section 204(c)(2) of WRERA provides special notice rules that apply when an election ... is made to freeze a plan's section 432 status and that modify the otherwise applicable notice requirements under section 432(b)(3)(D) of the Code.
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