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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Text of IRS Rev. Proc. 2017-55: Procedures for Plan Sponsor to Request Approval for Use of Plan-Specific Substitute Mortality Tables (PDF)
Internal Revenue Service [IRS] [Official Guidance] Oct. 3, 2017
24 pages. "This revenue procedure sets forth the procedure by which the sponsor of a defined benefit plan that is subject to the funding requirements of Section 430 of the Internal Revenue Code may request approval from the [IRS] for the use of plan-specific substitute mortality tables in accordance with Section 430(h)(3)(C) and Section 1.430(h)(3)-2 of the Treasury Regulations.... A request for approval to use substitute mortality tables for a plan that would first apply for a plan year beginning on or after January 1, 2018, must satisfy the requirements of the 2017 regulations and this revenue procedure."
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