Compensation Strategies Group, Ltd.
Nicholas Pension Consultants
Nova 401(k) Associates
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|IRS Issues Final Regs on Determination of Minimum Required Contributions for Single Employer DB Plans|
Oct. 15, 2015
"[T]he final regulations provide that  a payment of the liquidity shortfall is treated as unpaid until the close of the quarter in which the due date for the installment occurs ...  any contribution of liquid assets for a quarter applies toward satisfying the liquidity requirement (as well as the otherwise applicable quarterly installment)....  if a plan terminates before the last day of a plan year, the plan is treated as having a short plan year that ends on the termination date."
|Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above).|
|An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified).|