February 16, 2009
A “nonstandardized plan” is a Master&Prototype ( M&P) plan that is neither a standardized plan nor a nonstandardized safe harbor plan.
Nonstandardized plans may impose stricter eligibility requirements and vesting schedules thant standardized plans
Revenue Procedure 2005-16
A domestic abuse distribution is one that is made to domestic abuse victim, during the 1-year period beginning on any date on which the individual
The term “eligible retirement plan”, means a retirement plan to which a rollover contribution can be made. These are: (i)an individual retirement account described in
Definition A qualified trust beneficiary is a trust that satisfies the requirements so as to be treated as a designated beneficiary. For retirement accounts inherited
Definition Also known as the Saver’s Tax Credit: Nonrefundable tax credit available to eligible individuals who make contributions to their retirement account. The saver’s credit
