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Requirements for “Separate Agreements” for §412(i) Pension Plans. Starts on page 2.
Resolution Possibility for Plans in 412(i) Audit Program. Starts on page 14.
412(i) Plans: Requirements for Retroactive Funding Standard. Starts on page 11.
Corrective Amendments to Pre-Approved Plans for 412(i) plans.
Excess Life Insurnce in a 412(i) Plan
Penalty Cases for Failure to Disclose Reportable Transactions Were Not Always Fully Developed
As released in 2013, this resource provides a comprehensive review of floor-offset plan designs. References, exhibits, and examples are included. Besides a plan document, this is a great resource.
As release in February 2018, this covers two issues for floor-offset arrangement: broadly available separate plans and prior benefit structure for 401(a)(26).
Release in 2015, this opinion letter covers qualification concerns for freezing a floor-offset. In particular if benefits can be frozen as of that date but have growing DC balances.
This ruling provides the general option and the minimum requirements to have a floor-offset DB-DC plan design.
For preapproved cash balance plans, Section 6.03(7)(g) provides the requirements for offsetting hypothetical accounts.
In this IRS phone form on page 5, they state their position on vested benefits used in a floor offset arrangement.
A general resource for retirement plan compensation definitions, references, exhibits, and examples are included. 415, 414s), 403(b), and other helpful compensation details are included.
Updated 2021, this detailed article provides the details and references on calculating earned income for retirement plans.
A couple of examples of calculating reduced earned income plus the i/(1+i) shortcut.
Royalties, depending on facts and circunstances, may be included as income for retirement plan purposes. This memo provides references to review.
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