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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Compass
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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Text of IRS Notice 2010-90: 2010 Cumulative List of Changes in Plan Qualification Requirements (PDF)
Internal Revenue Service [IRS] [Official Guidance] Dec. 14, 2010
15 pages. Excerpt: This notice contains the 2010 Cumulative List of Changes in Plan Qualification Requirements ... to be used by plan sponsors and practitioners submitting determination, opinion, or advisory letter applications for plans during the period beginning February 1, 2011 and ending January 31, 2012. These plans will primarily be (1) single employer individually designed defined contribution plans, including employee stock ownership plans (ESOPs), and single employer individually designed defined benefit plans that are in Cycle A and (2) defined contribution pre-approved plans (that is, defined contribution plans that are master and prototype (M&P) or volume submitter (VS) plans) for the second submission under the remedial amendment cycle under Rev. Proc. 2007-44. Generally, an individually designed plan is in Cycle A if the last digit of the employer identification number of the plan sponsor is 1 or 6.
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