In its Partial Termination/Partial Vesting Project, the EPCU contacted Form 5500 return filers that reported a decrease in plan participants and had participants that were not 100% vested and were terminated from employment. The contact made was to determine if the plan experienced a partial termina...
The Internal Revenue Service (IRS) has issued procedural guidelines for its employees to use when processing determination letter requests for pension equity plans (PEP), a type of hybrid pension plan. The guideline documents from the IRS explain the issues unique to PEPs that it will take into...