Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Compass
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Bates & Company, Inc.
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Regional Vice President of Sales The Retirement Plan Company
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Text of Rev. Rul. 2011-1: Exemption from Tax on Corporations, Certain Trusts, Etc. Allowing Commingling of Retirement Assets in Group Trusts (PDF)
Internal Revenue Service [IRS] [Official Guidance] Dec. 16, 2010 17 pages. "This revenue ruling modifies the rules for group trusts described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28. The modifications revise the generally applicable rules for these group trusts and, if certain requirements are met, permit the participation in group trusts of custodial accounts under section 403(b)(7), retirement income accounts under section 403(b)(9), and governmental retiree benefit plans under section 401(a)(24)." |
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