Partial Termination of Qualified Plan (e-Book)
The point here is the Service has ruled when there is a 20% employee turnover rate (i.e., 20% of participating employees have had employment severed), there is a presumption that a partial termination of the plan has occurred. If this is true, then your qualified plan...
Is it Time to Retire from Your Education Career?
I frequently come across teachers, administrators, and principals who are getting ready to retire. After 20+ years of service in education, it is often difficult to make the decision or transition to retire. I would like to try and help make this process a little...
Market Commentary: October 20, 2008