Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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Defined Benefit Consultant/Enrolled Actuary Pension Plan Specialists, PC
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Pollard & Associates
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Greenline Wealth Management
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Great Lakes Pension Associates, Inc.
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Retirement Solutions Specialists
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New York City District Council of Carpenters Benefit Funds
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Defined Contribution Account Manager Nova 401(k) Associates
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Retirement Planners and Administrators (RPA)
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Fringe Benefit Group
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Senior Specialist 401k Recordkeeping T Bank N.A.
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TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
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IRS Revises Opinion Letter Procedures for Pre-Approved Plans, Issues 2017 Cumulative List
Thomson Reuters Practical Law [Guidance Overview] July 12, 2017 "The M&P Plan and VS Plan programs are combined and replaced by a single opinion letter program for standardized plans and nonstandardized plans ... A pre-approved plan may have one of two formats: as an adoption agreement plan or a single document plan ... An adopting employer of a nonstandardized plan may adopt minor modifications to the plan ... A money purchase plan may be combined with a 401(k) plan or a profit-sharing plan in the same pre-approved plan document.... A nonstandardized plan that contains an employee stock ownership plan (ESOP) may include a 401(k) plan ... A cash balance plan may now permit the rate used to determine an interest credit to be based on the actual return on plan assets." |
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