Featured Jobs
|
Plan Administrator, Defined Benefit & Cash Balance The Pension Source
|
|
MAP Retirement
|
|
Regional Vice President, Sales MAP Retirement
|
|
Retirement Relationship Manager MAP Retirement
|
|
Strategic Retirement Plan Consultant Retirement Plan Consultants
|
|
Pension Investors Corporation
|
|
Sentinel Group
|
|
Pattison Pension
|
|
Defined Benefit Plan Consultant/Actuarial Analyst Sentinel Group
|
|
BPAS
|
|
MAP Retirement
|
|
DWC - The 401(k) Experts
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Minimum Vesting Standards for DB Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 22, 2016
45 pages; revised April 2016. This single PDF document contains three items: Publication 4962, Form 5624, and Form 8401. Excerpt: "The purpose of the Worksheet Number 2A (Form 5624) and this explanation is to identify major problems in the area of plan vesting.... The worksheet applies only to plans to which Internal Revenue Code section 411 applies, except plans mentioned in section 411(e) (such as governmental plans) and plans that cover participants who are employed in maritime or seasonal industries." [Cycle A Submission Period, 2/1/2016 through 1/31/2017]
|
| 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 linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |