WEINREICH OFFERS CLARIFICATION OF INTEGRATION RULES.
JAN. 12, 1989
WEINREICH OFFERS CLARIFICATION OF INTEGRATION RULES.
DOCUMENT ATTRIBUTES
- AuthorsWeinreich, Martin J.
- Institutional AuthorsAdvance Benefits Systems Corporation
- Code Sections
- Subject Area/Tax Topics
- Index Termsminimum participation rulesnondiscriminationqualified planpension planintegration rule
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 89-2799
- Tax Analysts Electronic Citation89 TNT 86-24
=============== SUMMARY ===============
Martin J. Weinreich, general manager for the Advance Benefits Systems Corp., Thousand Oaks, Calif., has written that proposed regulation section 1.401(l)-3(l)(3)(C)(iii) is not appropriate for use with plans that offset benefits by using the primary insurance amount. He suggests reducing both the numerator and the denominator by the number of years of credited service completed by a participant as of the close of the last year beginning before January 1, 1989.
DOCUMENT ATTRIBUTES
- AuthorsWeinreich, Martin J.
- Institutional AuthorsAdvance Benefits Systems Corporation
- Code Sections
- Subject Area/Tax Topics
- Index Termsminimum participation rulesnondiscriminationqualified planpension planintegration rule
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 89-2799
- Tax Analysts Electronic Citation89 TNT 86-24
