Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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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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Compass
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Regional Vice President of Sales The Retirement Plan Company
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Determination Letters for Governmental Plans Don't Address Pick-Up Contributions and Excess Benefit Arrangements
Internal Revenue Service [IRS] [Official Guidance] Apr. 24, 2013 "Governmental plan sponsors may request a PLR from the IRS for a: [1] determination that their plan has a valid 'pick-up contributions' arrangement under IRC Section 414(h)(2) and all related revenue rulings, or [2] ruling that their plan's excess benefit arrangement is a qualified governmental excess benefit arrangement under IRC Section 415(m)(3)." |
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