Hall County Government
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Bates & Company, Inc.
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Compass
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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AimPoint Pension
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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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Deferred Annuities in Target Date Funds (PDF)
Aon Hewitt [Guidance Overview] Nov. 30, 2014
8 pages. "[IRS Notice 2014-66] attempted to clarify a technical consideration for sponsors offering deferred annuities to participants in a target date fund series. The Notice provides a special rule allowing plan sponsors to satisfy qualified plans' nondiscrimination requirements if certain criteria are met. This paper will focus on how deferred annuities with target date funds work, the considerations regarding nondiscrimination rules, and other plan sponsor implications."
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