2018年9月15日 · See "Once In, Always In - Q2" (about 36 minutes in, and be selected directly from indexing list) Once eligible to defer, the future actual hours worked are never taken into account again for deferrals, but can be excluded from employer contributions. It also doesn't seem to trigger all less than 20 hour employees to become eligible.

2024年2月9日 · Pardee, 2005 OK CIV APP. 27, ¶¶ 20, 27, 112 P.3d 308, 313-314, 315-316 (2004) (distinguishing Boggs and holding that ERISA did not preempt enforcement of allocation of ERISA benefits in state-court divorce decree as "the pension plan funds were no longer entitled to ERISA protection once the plan funds were distributed")." (Emphasis supplied.)

2011年7月1日 · The legislative history for the bill that created QDROs states that the plan administrator can freeze the account for a reasonable amount of time once the PA receives notice of a forthcoming QDRO. It's in H.R. Rep. No. 99-841 at pg. 4945 (conference report from 1986) and the Joint Committee on Taxation's Explantion of Technical Corrections to ...

2016年10月11日 · Folks can anyone point me to clear defining regulations that say a maximum amount of a new loan request has to be determined by reducing the maximum permitted loan by the highest outstanding balance in the last 12 months? I have a situation that Ascensus is refusing to permit any loan over what t...

2024年1月17日 · This wasn't how she explained it the first time we talked, but it makes much more sense now. It sounds like the benefit actually did start paying out immediately after the QDRO was approved, and then changed to the decedent AP's beneficiary once the AP died, but she isn't certain because they didn't confirm.

Administrators of DB plans only have to furnish Statements once every three years, so the first Statement generally would be due for the 2009 plan year. However, if the plan wants to send an annual notice about the availability of Statements instead of furnishing a Statement every three years, FAB 2006-03 provides the first such notice must be ...

2009年10月29日 · I would very much appreciate if someone knowledgeable about qualified retirement plans could please comment whether an owner-employee Profit Sharing Plan (PSP) with 4 Trustees can be continued after the Employer retires without incurring IRS disqualiification. In an effort to be helpful, specific...

2023年12月11日 · Employee ends up being re-hired later in the same Plan Year, but in an ineligible position (fewer than 20hrs/week). Does the employee get to participate immediately under the "once-eligible, always eligible" rule? Situation 2 - Reclassification. Full-time employee is eligible for the 403(b).

2 Small plans sponsored by certain tax-exempt organizations. A special “per plan” cap of $750 applies to a small plan sponsored by an organization that is tax-exempt under

2022年7月20日 · Makes me nervous to not file. Do people skip a year if the plan's assets don't exceed $250,000? Or is it recommended/you recommend to the client to keep filing? OR by chance, is an EZ plan required to keep filing once a form was filed (even if assets are less than $250,000 now)?