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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AimPoint Pension
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Compass
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IRS Guidance Issued on In-Plan Roth Rollovers to Designated Roth Accounts (PDF)
Milliman [Guidance Overview] Jan. 10, 2014 "The IRS Notice also provides guidance on: limiting the type of contributions eligible for and the frequency of in-plan Roth rollovers; discontinuing in-plan Roth rollovers in an ongoing qualified Roth contribution program; the five-year holding period required for qualified distributions when an in-plan Roth rollover is the first contribution made to an employee's designated Roth account; accounting for in-plan Roth conversions in determining the present value of accrued benefits for top-heavy status; and distribution of excess deferrals, excess contributions, or excess aggregate contributions from a Roth account consisting of rolled over amounts from other accounts in the same plan." |
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