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401(k) Plan Administrator

Pension Investors Corp
(Telecommute / Hollywood FL)

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Client Services Manager

Pinnacle, An NPPG Company
(Delray Beach FL)

Defined Benefit Plan Administrator

Pension Investors Corp of Orlando Inc
(Telecommute / Altamonte Springs FL)

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Senior Compliance Analyst

Ubiquity Retirement + Savings
(Telecommute / San Francisco CA / AZ / CO / FL / IL / KY / LA / MA / NC / NJ / NV / NY / OH / OR / RI / SC / TN / TX / WA)

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Principal Legal Content Specialist - Benefits

Bloomberg Industry Group
(Telecommute / Arlington VA)

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401(k) Retirement Plan Administrator

Heritage Pension Advisors, Inc.
(Telecommute / Commack NY)

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401(k) Retirement Plan Administrator

BDS Consulting Group
(Worcester MA)

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IRS's Final Defined Benefit Plan Funding Regulations (PDF)
Prudential Retirement Link to more items from this source
[Guidance Overview]
Jan. 27, 2010
6 pages. Excerpt: The proposed regulations provided that all employees who are not otherwise assumed to retire as of the valuation date, but who will be eligible to begin benefits in the current year and 10 succeeding plan years, are assumed to retire at the earliest retirement date under the plan, but not before the end of the current plan year. The final regulations clarify that these early retirement assumptions apply to all participants ... who have not begun receiving payments. In addition, the 'earliest retirement age' cannot be earlier than the age at which the participant's benefit is fully vested.

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