Loan & Distribution Specialist AimPoint Pension
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Compass
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Hall County Government
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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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American Academy of Actuaries Comment Letter to IRS on Notice Requirements for Funding-Related Benefit Limitations in Single-Employer DB Plans (PDF)
American Academy of Actuaries [Opinion] Feb. 5, 2013 "We do not believe there should be a notice required when restrictions cease to apply. We expect that many plan sponsors will of their own accord communicate the lifting of restrictions to participants.... Notice 2012-46 imposes an earlier deadline for some notices related to unpredictable contingent event benefits (UCEBs) than the statutory deadline. We believe that the Notice should not accelerate the statutory deadline, and we also have specific concerns as to whether it is possible for plan sponsors to comply with the requirements of Notice 2012-46 in many cases." |
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