Compass
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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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Bates & Company, Inc.
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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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Funding Regulations Provide Plan Sponsors with Numerous Elections
Deloitte via BenefitsLink.com [Guidance Overview] Nov. 11, 2009
Excerpt: The Final Treasury Regulations on determining the value of assets and liabilities for funding purposes, and on applying the benefit restrictions to underfunded plans, provide plan sponsors with numerous elections that merit identification. 74 Federal Register 53004 (October 15, 2009). The Final Treasury Regulations under Internal Revenue Code ?? 430 and 436 lay out the regime by which single employer defined benefit plans are required to value plan assets and benefit liabilities for funding purposes and also for the application of benefit restrictions for underfunded plans. The regulations identify or otherwise provide the plan sponsor with numerous elections that can be made in this regard. [The document provides a chart on 'Plan Sponsor Elections under Final Funding Regulations.']
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