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Plan Administrator, Defined Benefit & Cash Balance

The Pension Source
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Defined Benefit Plan Consultant/Actuarial Analyst

Sentinel Group
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MAP Retirement
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Retirement Plan Consultant

MAP Retirement
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Retirement Plan Consultant

Sentinel Group
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Plan Consultant - DB/CB

MAP Retirement
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Strategic Retirement Plan Consultant

Retirement Plan Consultants
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Temporary Document Specialist

BPAS
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Regional Vice President, Sales

MAP Retirement
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Retirement Plan Administrator

Pattison Pension
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Pension Investors Corporation
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Data Administrator II

DWC - The 401(k) Experts
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IRS Issues Guidance on Tax Treatment of Phased Retirement Payments
Practical Law Company Link to more items from this source
[Guidance Overview]
June 15, 2016

"Notice 2016-39 [includes] guidance on: The appropriate present value factors to be used for purposes of determining the basis recovery fraction of each payment received during phased retirement ... [and the] time for determining the basis recovery fraction for these phased retirement payments. The Notice includes examples of basis recovery calculations for phased retirement and full retirement payments."  MORE >>

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