Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Bates & Company, Inc.
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Loan & Distribution Specialist AimPoint Pension
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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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Puerto Rico Qualified Retirement Plan Amendment and Determination Letter Filing Deadlines (PDF)
Groom Law Group, via Thomson Reuters Practical Law [Guidance Overview] Dec. 8, 2013 "Plan sponsors of defined benefit and defined contribution plans that intend to be qualified in Puerto Rico generally must adopt the following amendments by April 15, 2014: Annual compensation limitation... Definition of employer .... Rollovers .... For defined contribution plans that intend to be qualified in Puerto Rico, plan sponsors generally must also adopt the following amendments by April 15, 2014: Highly compensated employees ... Pre-tax contributions .... Catch-up contributions .... After-tax contributions .... Plan loans." |
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