Bates & Company, Inc.
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Compass
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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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AimPoint Pension
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Text of IRS Rev. Proc. 2017-57: Procedures for Requesting Approval for a Change in DB Plan Funding Method (PDF)
Internal Revenue Service [IRS] [Official Guidance] Oct. 11, 2017
17 pages. "This revenue procedure sets forth the procedure for obtaining approval of the [IRS] for a change in the funding method used for a defined benefit plan ... This revenue procedure also sets forth the procedure for obtaining approval of the IRS to revoke an election relating to interest rates ... The request should generally be made no later than 2-1/2 months following the close of the plan year for which the change is to be effective. Requests made after 2-1/2 months following the close of the plan year generally will not be considered unless the request involves a plan merger.... The information specified in this section 4.03 must accompany the request[.]"
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