Bates & Company, Inc.
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AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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Loan & Distribution Specialist 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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IRS Notice Prescribes New Rules for In-Plan Rollovers to Roth Accounts
Troutman Sanders [Guidance Overview] Jan. 9, 2014
"The effective date of the amendment must be prior to or on the date the plan first operates in accordance with the amendment. So, if calendar-year plans allowed in-plan Roth rollovers of otherwise nondistributable amounts in 2013, an amendment to the plan must be adopted no later than December 31, 2014. Notably, this guidance also provides a window until December 31, 2014, for 401(k) safe harbor plans to implement a mid-year amendment (generally prohibited under the 401(k) safe harbor rules) to allow in-plan Roth rollovers."
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