Improved ADP and ACP Safe Harbor Plan Designs

Size: px
Start display at page:

Download "Improved ADP and ACP Safe Harbor Plan Designs"

Transcription

1 Imprtant Infrmatin Plan Administratin and Operatin April 2000* Imprved ADP and ACP Safe Harbr Plan Designs WHO'S AFFECTED This infrmatin applies t defined cntributin plans with a 401(k) feature r emplyer matching cntributins that must satisfy the actual deferral percentage (ADP) r actual cntributin percentage (ACP) test each year. BACKGROUND AND SUMMARY The Small Business Jb Prtectin Act f 1996 (SBJPA) created a new "safe harbr" 401(k) plan design that eliminated the need t perfrm the ADP test if certain cntributin requirements are met. SBJPA als created a safe harbr design that wuld autmatically satisfy the ACP test with respect t emplyer matching cntributins. In late 1998, and early 2000, the IRS prvided guidance fr designing plans t meet the safe harbr requirements. This issue f Pensin Analyst summarizes these requirements. ACTION AND NEXT STEPS Yu shuld review this guidance carefully and cmpare it with yur current plan design befre making any decisins. In additin, yu shuld als cmpare the csts f yur current plan design t the cst f the safe harbr plan design, including the assciated administrative csts. After yur analysis, if yu are still interested in a safe harbr plan design, yu shuld cntact yur Prudential Retirement Representative wh will discuss yur plan design ptins with yu. *Republished December 2004 t reflect Prudential Financial's acquisitin f CIGNA's retirement business. 2004, The Prudential Insurance Cmpany f America, all rights reserved.

2 IN THIS ISSUE ADP Safe Harbr Plans Eligible t Use ADP Safe Harbr Design ADP Safe Harbr Cntributins Restrictins n Deferral Cntributins Under the ADP Safe Harbr Ability t Abandn an ADP Safe Harbr Design Sample ADP Safe Harbr Designs ACP Safe Harbr Plans Eligible t Use ACP Safe Harbr Design Restrictins n the Use f the ACP Safe Harbr Design ACP Safe Harbr Cntributins Participant Ntice Requirements Methd f Delivery Cntent Requirement Timing Requirement Other Testing Requirements Plan Dcument Cnsideratins Next Steps Imprved ADP and ACP Safe Harbr Plan Designs T simplify nndiscriminatin testing rules that apply t 401(k) plans, the Small Business Jb Prtectin Act f 1996 (SBJPA) intrduced safe harbr plan designs fr these plans. A plan that uses a safe harbr design des nt need t perfrm the annual actual deferral percentage (ADP) and actual cntributin percentage (ACP) tests as lng as it als meets specific plan dcument and participant ntice requirements. ADP Safe Harbr Plans Eligible t Use ADP Safe Harbr Design In general, a 401(k) plan may use the ADP safe harbr design t avid ADP testing nly if it: Has a full 12-mnth plan year; and Prvides ne f the permissible safe harbr cntributins. In the case f a new 401(k) plan, the initial plan year des nt have t be 12 mnths lng t take advantage f the ADP safe harbr, but des have t be at least three mnths lng. This exceptin t the 12-mnth plan year requirement als applies where an existing prfit sharing plan adds a 401(k) feature. Fr example, a prfit sharing plan with a calendar plan year may add a safe harbr 401(k) feature effective Octber 1, In general, the plan dcument must be amended befre the first day f the applicable plan year t specify that the safe harbr design will be used. In additin, the plan spnsr must distribute ntices t participants befre the first day f the plan year t tell them this design is in effect. 2004, The Prudential Insurance Cmpany f America, all rights reserved. Page 2

3 Hwever, a plan that uses the current year ADP testing methd may be amended as late as 30 days befre the end f the plan year t instead prvide the safe harbr nnelective cntributin fr that entire year. Fr example, a 401(k) plan with a calendar plan year may be amended as late as December 1, 2000, t prvide the safe harbr nnelective cntributin instead f perfrming the ADP test. T take advantage f this special rule, the plan spnsr must distribute ntices t participants befre the first day f the plan year, explaining that the plan may be amended during the upcming year t adpt the safe harbr nnelective cntributin. The plan spnsr must then prvide a supplemental ntice, n later than 30 days befre the end f the plan year, stating that this cntributin will be made. Fr administrative ease, this supplemental ntice may be prvided as part f the safe harbr ntice fr the fllwing plan year. ADP Safe Harbr Cntributins T qualify fr the ADP safe harbr, a 401(k) plan must prvide ne f the fllwing types f emplyer cntributins: A matching cntributin, using either The Basic Matching Frmula, r An Enhanced Matching Frmula; r A nnelective cntributin equal t at least 3% f cmpensatin. The "Basic Matching Frmula" is a frmula that matches 100% f Elective Cntributins up t 3% f Cmpensatin plus 50% f Elective Cntributins frm 3% t 5% f Cmpensatin. An "Enhanced Matching Frmula" is a frmula that prvides: 1. A rate f matching cntributins that des nt increase as the emplyee's rate f pre-tax deferral cntributins increases; and 2. At any rate f deferral cntributins, a ttal matching amunt equal t at least the ttal amunt f match that wuld have been prvided under the Basic Matching Frmula. The ADP safe harbr cntributin must als be: Required t be made under the terms f the plan dcument. A discretinary cntributin des nt cunt as a Safe Harbr cntributin. In additin, if these cntributins are made t a prfit sharing plan, the plan must nt require the existence f prfits fr the cntributin t be made. Hwever, unlimited additinal discretinary cntributins may be made t the plan, in excess f thse required t meet the safe harbr design rules. 100% immediately vested. Subject t the 401(k) withdrawal rules and therefre nt available fr hardship withdrawals. Based n a nndiscriminatry definitin f cmpensatin. This may be a safe definitin r ne that requires cmpensatin nndiscriminatin testing. The plan may nt limit the amunt f cmpensatin n which the cntributin is based, except in accrdance with the annual adjusted $150,000 cmpensatin limit. The plan may limit the cmpensatin 2004, The Prudential Insurance Cmpany f America, all rights reserved. Page 3

4 measurement perid t the perid during which the emplyee is eligible t participate in the plan. Made t each eligible Nn-Highly Cmpensated Emplyee (NHCE). The plan may nt require the NHCE t be emplyed n the last day f the plan year t receive the cntributin. In additin, if the plan prvides a safe harbr matching cntributin, the rate f matching cntributins fr any Highly Cmpensated Emplyee (HCE) cannt be greater than the rate f matching cntributins fr any NHCE with the same rate f pre-tax deferral cntributins. ADP safe harbr cntributins must be made t a defined cntributin plan but d nt have t be made t the same plan t which the emplyee pre-tax deferral cntributins are made. They may even be made t a mney purchase pensin plan r t an emplyee stck wnership plan (ESOP). Hwever, if the safe harbr cntributins are made t anther defined cntributin plan: Each emplyee wh is eligible fr the 401(k) plan must be eligible t participate under the ther plan under the same terms and cnditins; Bth the 401(k) plan and the ther plan must have the same plan year; and The safe harbr cntributin may nt be used t satisfy the safe harbr requirements under mre than ne plan. Restrictins n Deferral Cntributins Under the ADP Safe Harbr A 401(k) plan that wants t use the ADP safe harbr design may impse the fllwing restrictins n NHCEs' pre-tax deferral cntributins: The plan may limit the frequency and duratin f perids in which eligible emplyees may make r change cash r deferred electins. Fr example, a plan may permit emplyees t change deferral electins nly twice per plan year. Hwever, emplyees must have at least 30 days after receipt f the required annual ntice t make r change such electin fr the plan year. The plan may require emplyees t make their deferral electins in whle percentages f cmpensatin r whle dllar amunts. The plan may limit the amunt f elective cntributins that an emplyee may make. Fr example, the plan may limit deferrals t 15% f cmpensatin. Hwever, each eligible NHCE must be able t make elective deferrals in an amunt sufficient t receive the maximum available amunt f match and must be able t elect t make any lesser amunt f pre-tax cntributins. The plan may limit the types f cmpensatin that may be deferred as lng as each eligible NHCE may make elective cntributins under a "reasnable" definitin f cmpensatin. This definitin f cmpensatin des nt have t be a nndiscriminatry definitin f cmpensatin and can be different frm the cmpensatin n which the matching r nnelective cntributin is based. 2004, The Prudential Insurance Cmpany f America, all rights reserved. Page 4

5 The plan may limit the amunt f deferral cntributins t cmply with the annual elective deferral limit ($10,000 fr 1999) r the annual additins limit r n accunt f a suspensin due t a hardship withdrawal. All ther standard 401(k) rules apply t a plan that uses the ADP safe harbr design. Fr example, benefits ther than matching cntributins may nt be cntingent n an emplyee's electin t make pre-tax cntributins. Ability t Abandn an ADP Safe Harbr Design In general, nce a plan spnsr has decided t prvide ADP safe harbr cntributins and has prvided the required participant ntices, the plan is cmmitted t this design fr the entire plan year. Hwever, if a plan begins the year with a safe harbr matching cntributin, it may be amended during that year t reduce r eliminate the matching cntributins, prvided certain requirements are met. T abandn a safe harbr matching cntributin, the plan spnsr must prvide a supplemental ntice t all eligible emplyees, which: Explains the cnsequences f the amendment; Identifies the effective date f the reductin r eliminatin f matching cntributins; and Prvides emplyees with a reasnable pprtunity t change their pre-tax deferral and, if applicable, emplyee pst-tax cntributin electins. This ntice may be prvided as a written paper dcument r thrugh an electrnic medium (such as , an internet/intranet site, r an autmated telephne system). The rules fr prviding electrnic ntices are discussed later in this publicatin. The plan dcument must be amended t reflect this change, which may be effective n earlier than the later f: 30 days after the supplemental participant ntice is prvided; r The amendment adptin date. The amendment must prvide that the ADP test (and, if applicable, the ACP test) will be perfrmed and satisfied fr the entire plan year, using the current year testing methd. Fr example, a 401(k) plan with a calendar plan year may begin the 2000 plan year with an ADP safe harbr Enhanced Matching Frmula. On May 1, 2000, the plan spnsr decides that it is t expensive t cntinue prviding this cntributin and will take its chances with perfrming the ADP and ACP tests n a current year basis. If eligible emplyees are prvided with the required supplemental ntice by May 15, 2000, and the required plan amendment is als adpted n May 15, 2000, the amendment may be effective n earlier than June 14, While a safe harbr nnelective cntributin may be added mid-year, the nnelective cntributin may nt be abandned mid-year. Sample ADP Safe Harbr Designs 2004, The Prudential Insurance Cmpany f America, all rights reserved. Page 5

6 Assuming that the plan amendment and participant ntice requirements are met alng with all ther basic design requirements described abve, the fllwing cntributin frmulas wuld meet the ADP safe harbr rules: A matching cntributin f 100% f the emplyee's pre-tax deferral cntributins up t 4% f cmpensatin. This design uses an Enhanced Matching Frmula. A matching cntributin f 150% f the emplyee's pre-tax deferral cntributins up t 3% f cmpensatin. This design als uses an Enhanced Matching Frmula. ACP Safe Harbr Plans Eligible t Use ACP Safe Harbr Design A plan may use the ACP safe harbr design t avid ACP testing if it: Prvides emplyer matching cntributins; Uses an ADP safe harbr design; Has a full 12-mnth plan year; and Prvides ne f the permissible safe harbr cntributins. Here t, there is an exceptin t the 12-mnth plan year requirement fr new plans, as lng as the initial plan year is at least three mnths lng. Hwever, there is n exceptin fr the additin f a matching cntributin feature t an existing 401(k) plan. As in the case f the ADP safe harbr, the plan dcument must be amended befre the first day f the applicable plan year t specify that the safe harbr design will be used. In additin, the plan spnsr must distribute ntices t participants befre the first day f the plan year t tell them this design is in effect. Restrictins n the Use f the ACP Safe Harbr Design Due t the eligibility requirements nted abve, the ACP safe harbr design may be unavailable r unattractive t a plan that permits r requires emplyee pst-tax cntributins: A plan that has emplyee pst-tax cntributins that are subject t the ACP test, but des nt prvide emplyer matching cntributins, may nt use the ACP safe harbr design. A plan that prvides emplyer matching cntributins and als requires r permits emplyees t make emplyee pst-tax cntributins, may use the ACP safe harbr design, but will still have t perfrm an ACP test n the emplyee pst-tax cntributins. In additin, the ACP safe harbr design is nt available t: A 401(k) plan that actually perfrms the ADP test; r A plan that des nt permit emplyee pre-tax deferrals (fr example, a nn-401(k) prfit sharing plan that matches emplyee pst-tax cntributins). 2004, The Prudential Insurance Cmpany f America, all rights reserved. Page 6

7 ACP Safe Harbr Cntributins T qualify fr the ACP safe harbr, a plan must meet bth f the fllwing requirements fr the entire plan year: Each eligible NHCE is als an eligible emplyee under a 401(k) plan that satisfies the ADP safe harbr requirements; and The plan satisfies the Matching Cntributin Limitatins, described belw. The Matching Cntributin Limitatins require the plan t prvide ne f the fllwing types f matching cntributins: ADP Safe Harbr Basic Matching Frmula cntributins. The plan may prvide n ther matching cntributins. ADP Safe Harbr Enhanced Matching Frmula cntributin that matches deferrals nt exceeding 6% f cmpensatin. The plan may prvide n ther matching cntributins. Matching cntributins that meet all f the fllwing requirements: The rate f matching cntributins des nt increase as the rate f emplyee pre-tax r pst-tax cntributins increases; At any rate f emplyee pre-tax r pst-tax cntributins, the rate f matching cntributins fr any eligible HCE des nt exceed the rate applicable t an eligible NHCE with the same rate f emplyee pre-tax r pst-tax cntributins. There is n match n emplyee pre-tax r pst-tax cntributins that in ttal exceed 6% f an emplyee's cmpensatin. The plan impses n emplyee pre-tax and pst-tax cntributins nly thse restrictins permitted under the ADP safe harbr design and discussed abve. A plan wuld lk t this design ptin t meet the ACP safe harbr if it: Meets the ADP safe harbr by making a 3% (r greater) nnelective cntributin; r Meets the ADP safe harbr using either the Basic Matching Frmula r an Enhanced Matching Frmula and makes additinal discretinary matching cntributins; r Meets the ADP safe harbr using an Enhanced Matching Frmula that matched deferrals exceeding 6% f cmpensatin. Under this design ptin, matching cntributins may be subject t a vesting schedule and may be eligible fr hardship withdrawals. In general, an ACP safe harbr plan may make discretinary matching cntributins nly t the extent they d nt exceed a dllar amunt equal t 4% f any emplyee's cmpensatin. 2004, The Prudential Insurance Cmpany f America, all rights reserved. Page 7

8 Participant Ntice Requirements Methd f Delivery A plan spnsr must ntify all eligible emplyees if it intends t use a safe harbr plan design r if it wants t be able t switch frm a current year ADP testing basis t the safe harbr nnelective cntributin during the upcming plan year. This ntice may be prvided as a written paper dcument r thrugh an electrnic medium (such as , an internet/intranet site, r an autmated telephne system). If the ntice is prvided electrnically: The electrnic medium must be reasnably accessible t the emplyee. The medium used must prvide the ntice in a manner that is n less understandable t the emplyee than a written paper dcument. At the time the ntice is prvided, the emplyee is ntified that he may request and receive a written paper ntice at n charge. The plan spnsr must, in fact, prvide the written ntice at n charge, upn request frm an emplyee. The ntice must be written in a manner s it can be understd by the average eligible emplyee. It must als satisfy bth cntent and timing requirements. Cntent Requirement The ntice must be sufficiently accurate and cmprehensive t infrm the emplyee f his rights and bligatins under the plan. In general, the ntice must accurately describe: The Safe Harbr Matching r Nnelective Frmula used, including a descriptin f the levels f Match prvided, if any, and state that these cntributins (as well as the deferral cntributins) are fully vested when made; Any ther cntributins under the plan (including the ptential fr discretinary Match) and cnditins under which these cnditins are made; The plan t which the Safe Harbr Cntributin will be made (if ther than the plan cntaining the cash r deferral arrangement); Type and amunt f Cmpensatin; Hw t make cash r deferred electins, including applicable administrative requirements; Perids available fr making cash r deferred electins; and Withdrawal and vesting prvisins applicable t plan cntributins. A shrter safe harbr ntice may be prvided if it crss-references an up-t-date Summary Plan Descriptin fr prvisins describing: Nn-Safe Harbr Cntributins prvided under the plan; 2004, The Prudential Insurance Cmpany f America, all rights reserved. Page 8

9 The plan t which the Safe Harbr Cntributin will be made; The type and amunt f Cmpensatin that may be deferred; and The withdrawal and vesting prvisins applicable t plan cntributins. The shrter safe harbr ntice must still accurately describe: The Safe Harbr Matching r Nnelective Frmula used, including a descriptin f the levels f Match prvided, if any, and state that these cntributins (as well the deferral cntributins) are fully vested when made; Hw t make cash r deferred electins, including applicable administrative requirements; and The perids available fr making cash r deferred electins. It must als prvide infrmatin that makes it easy fr eligible emplyees t btain infrmatin abut the plan. This infrmatin may include telephne numbers, addresses and, if applicable, electrnic addresses f individuals r ffices wh can prvide the plan infrmatin. Timing Requirement In general, the plan spnsr must give the ntice t emplyees within a reasnable perid befre the beginning f the plan year. Fr an emplyee wh becmes eligible t participate in the plan after the beginning f the plan year, the emplyee must receive the ntice within a reasnable perid befre the emplyee becmes eligible. A reasnable perid is based n all relevant facts and circumstances. Hwever, a plan satisfies the timing requirement if the ntice is given at least 30 days and n mre than 90 days befre the beginning f each plan year. In additin, if the emplyee becmes eligible after the 90th day befre the beginning f the plan year, the timing requirement is satisfied if the ntice is prvided mre than 90 days befre the emplyee becmes eligible and n later than the date the emplyee becmes eligible. If a plan spnsr adpts an ADP safe harbr design fr the first time fr a plan year beginning n r after January 1, 2000, and befre June 2, 2000, a special ntice deadline f May 1, 2000 applies. Other Testing Requirements Plans that use the ADP r ACP safe harbr designs must still satisfy ther nndiscriminatin tests such as cverage, tp heavy, cmpensatin, annual additins and, if applicable, nndiscriminatry availability f benefits, rights and features. Hwever, if a plan satisfies bth the ADP and the ACP safe harbr design rules and des nt accept emplyee pst-tax cntributins, it des nt have t perfrm a "Multiple Use" test. 2004, The Prudential Insurance Cmpany f America, all rights reserved. Page 9

10 Plan Dcument Cnsideratins If a plan spnsr chses t use a safe harbr design, the plan must specify which f the alternatives it is using. If safe harbr matching cntributins r nnelective cntributins are made t anther plan, the name f the ther plan must be stated in the plan dcument. Generally, a plan spnsr that intends t use the safe harbr prvisins fr a plan year must adpt thse prvisins befre the first day f that plan year. In additin, the ther plan must als adpt, befre the first day f that plan year, prvisins specifying that safe harbr cntributins will be made and prvide fr vesting and withdrawal restrictins. Hwever, if a plan spnsr wants t use the ADP r ACP safe harbr design fr the 1999 r 2000 plan year, that amendment des nt need t be adpted befre the start f the year. Instead, it must be adpted by the SBJPA amendment deadline, which is generally the last day f the 2000 plan year, and must be effective retractively t the first day f the apprpriate plan year. Next Steps If yu are interested in using the design-based safe harbr methd fr meeting ADP and ACP testing requirements, yu shuld first cmpare yur current plan design with the safe harbr methd. This cmparisn als requires analyzing the current cst f yur plan against the cst f implementing a safe harbr methd. After yu have cmpleted yur analysis, if yu wish t adpt a safe harbr design, yu shuld cntact yur Prudential Retirement Representative wh will discuss yur plan design ptins with yu. Pensin Analyst by Prudential Retirement The Pensin Analyst is published by Prudential Retirement, a Prudential Financial business, t prvide clients with up-t-date infrmatin n current legislatin and regulatry develpments affecting qualified retirement plans. This publicatin is distributed with the understanding that Prudential Retirement is nt rendering legal advice. Plan spnsrs shuld cnsult their attrneys abut the applicatin f any law t their retirement plans. Prudential Financial is a service mark f The Prudential Insurance Cmpany f America, Newark, NJ and its affiliates. Editr: Mitzi Rman (860) , The Prudential Insurance Cmpany f America, all rights reserved. Page 10

Special Tax Notice Regarding 403(b) (TSA) Distributions

Special Tax Notice Regarding 403(b) (TSA) Distributions Special Tax Ntice Regarding 403(b) (TSA) Distributins P.O. Bx 7893 Madisn, WI 53707-7893 1-800-279-4030 Fax: (608) 237-2529 The IRS requires us t prvide yu with a cpy f the Explanatin f Direct Rllver,

More information

The "Taxpayer Relief Act of 1997" Brings More Changes to Qualified Plans and IRAs

The Taxpayer Relief Act of 1997 Brings More Changes to Qualified Plans and IRAs Imprtant Infrmatin Plan Administratin and Operatin August 1997* The "Taxpayer Relief Act f 1997" Brings Mre Changes t Qualified Plans and IRAs WHO'S AFFECTED The new law affects spnsrs f qualified defined

More information

Summary Plan Description Requirements for Group Health Plans

Summary Plan Description Requirements for Group Health Plans Summary Plan Descriptin Requirements fr Grup Health Plans September 2014 All grup health plans subject t the Emplyee Retirement Incme Security Act (ERISA) are required t prvide participants with a Summary

More information

Notice of Protection Provided by Utah Life and Health Insurance Guaranty Association

Notice of Protection Provided by Utah Life and Health Insurance Guaranty Association Ntice f Prtectin Prvided by Utah Life and Health Insurance Guaranty Assciatin This ntice prvides a brief summary f the Utah Life and Health Insurance Guaranty Assciatin ("the Assciatin") and the prtectin

More information

o I hereby request a total SURRENDER of my contract/certificate (please enclose).

o I hereby request a total SURRENDER of my contract/certificate (please enclose). Distributin Request Frm Prtective Life Insurance Cmpany (PLICO/"the Cmpany") Prtective Life and Annuity Insurance Cmpany (PLAIC/"the Cmpany") Cntract Owner Custmer Service Office: Cntract Annuitant P.O.

More information

FTE is defined as an employee who is employed on average at least 30 hours of service per week.

FTE is defined as an employee who is employed on average at least 30 hours of service per week. On March 23, 2010, President Barack Obama signed int law cmprehensive health care refrm legislatin, the Patient Prtectin and Affrdable Care Act (H.R. 3590) passed in the Senate. The Health Care and Educatin

More information

Issue Brief. SBC Distribution Rules for Employer Sponsored Health Plans October 2012. Summary. Which Plans Are Required to Provide the SBC?

Issue Brief. SBC Distribution Rules for Employer Sponsored Health Plans October 2012. Summary. Which Plans Are Required to Provide the SBC? Issue Brief SBC Distributin Rules fr Emplyer Spnsred Health Plans Octber 2012 Summary The Affrdable Care Act (ACA) expands ERISA's disclsure requirements by requiring that a summary f benefits and cverage

More information

Solo 401(k)s Self-Directed Retirement Accounts for Sole Proprietors & Small Business Owners

Solo 401(k)s Self-Directed Retirement Accounts for Sole Proprietors & Small Business Owners Sl 401(k)s Self-Directed Retirement Accunts fr Sle Prprietrs & Small Business Owners 2008 Security Trust Cmpany Security Trust Cmpany Security Trust Cmpany is a retirement plan administratr nly and des

More information

RIVERSIDE TRANSIT AGENCY FULL-TIME ATU EMPLOYEES NEW HIRE ENROLLMENT OVERVIEW 2015

RIVERSIDE TRANSIT AGENCY FULL-TIME ATU EMPLOYEES NEW HIRE ENROLLMENT OVERVIEW 2015 RIVERSIDE TRANSIT AGENCY FULL-TIME ATU EMPLOYEES NEW HIRE ENROLLMENT OVERVIEW 2015 Riverside Transit Agency (RTA) is extremely prud f the package f benefits available t yu. The benefits package prvided

More information

We will record and prepare documents based off the information presented

We will record and prepare documents based off the information presented Dear Client: We appreciate the pprtunity f wrking with yu regarding yur Payrll needs. T ensure a cmplete understanding between us, we are setting frth the pertinent infrmatin abut the services that we

More information

401(k) Savings Plan Annual Incentive Compensation Election Special Considerations for Deferred Compensation Plan Participants

401(k) Savings Plan Annual Incentive Compensation Election Special Considerations for Deferred Compensation Plan Participants Nvember 2014 401(k) Savings Plan Annual Incentive Cmpensatin Electin Special Cnsideratins fr Deferred Cmpensatin Plan Participants This dcument is a supplement t the U.S. Retirement Savings Prgram materials

More information

Annuities and Senior Citizens

Annuities and Senior Citizens Illinis Insurance Facts Illinis Department f Insurance January 2010 Annuities and Senir Citizens Nte: This infrmatin was develped t prvide cnsumers with general infrmatin and guidance abut insurance cverages

More information

UNIVERSITY OF WINCHESTER

UNIVERSITY OF WINCHESTER UNIVERSITY OF WINCHESTER INTRODUCTION DEBT MANAGEMENT POLICY: STUDENTS ACADEMIC YEAR 15/16 This dcument sets ut the plicy f the University in relatin t student debt, alng with the debt management prcedures

More information

FORM ADV (Paper Version) UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT FORM BY EXEMPT REPORTING ADVISERS

FORM ADV (Paper Version) UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT FORM BY EXEMPT REPORTING ADVISERS APPENDIX A FORM ADV (Paper Versin) UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT FORM BY EXEMPT REPORTING ADVISERS Frm ADV: General Instructins Read these instructins carefully befre

More information

RE: Notice 2015-16 - Excise Tax on High Cost Employer-Sponsored Health Coverage

RE: Notice 2015-16 - Excise Tax on High Cost Employer-Sponsored Health Coverage Richard Stver, FSA, MAAA Principal and Cnsulting Actuary Knwledge Resurce Center May 15, 2015 Submitted electrnically via http://regulatins.gv/ Buck Cnsultants, LLC. 500 Plaza Drive Secaucus, NJ 07096

More information

VET FEE-HELP Frequently Asked Questions for Students May 2010

VET FEE-HELP Frequently Asked Questions for Students May 2010 Hw d I apply? VET FEE-HELP Frequently Asked Questins fr Students May 2010 If yu are eligible fr VET FEE-HELP assistance and wuld like t btain a VET FEE-HELP lan, yu shuld btain a Request fr VET FEE-HELP

More information

The Family Cost Share system is designed so families with the ability to pay will share in the cost of services.

The Family Cost Share system is designed so families with the ability to pay will share in the cost of services. Paying fr Early Childhd Interventin Services What is ECI? Texas Early Childhd Interventin (ECI) prgrams serve families with children birth t 36 mnths with develpmental delays r disabilities. ECI prvides

More information

March 2016 Group A Payment Issues: Missing Information-Loss Calculation letters ( MILC ) - deficiency resolutions: Outstanding appeals:

March 2016 Group A Payment Issues: Missing Information-Loss Calculation letters ( MILC ) - deficiency resolutions: Outstanding appeals: The fllwing tpics were discussed in the March 24, 2016 meeting with law firms representing VCF claimants. Grup A Payment Issues: We cntinue t fcus n paying Grup A claims in full and are meeting the schedule

More information

Request for Taxable Conversion to WEAC Roth IRA

Request for Taxable Conversion to WEAC Roth IRA P.O. Bx 7893 Madisn, WI 53707-7893 Phne: 1-800-279-4030 Fax: (608) 237-2529 Prducer cde: Request fr Taxable Cnversin t WEAC Rth IRA If yu are cnverting frm mre than ne cmpany, please cmplete a separate

More information

7 October 2011. Re: Themed Inspection into Third Party Personal Injury Claims. Dear

7 October 2011. Re: Themed Inspection into Third Party Personal Injury Claims. Dear 7 Octber 2011 Re: Themed Inspectin int Third Party Persnal Injury Claims Dear During 2011 the Central Bank f Ireland ( Central Bank ) undertk a themed inspectin prject in relatin t the prcessing f third

More information

401(k) PLANS. for Small Businesses

401(k) PLANS. for Small Businesses 401(k) PLANS fr Small Businesses 401(k) Plans fr Small Businesses is a jint prject f the U.S. Department f Labr s Emplyee Benefits Security Administratin (EBSA) and the Internal Revenue Service. T view

More information

EXTENDED BENEFITS FOR TOTAL DISABILITY

EXTENDED BENEFITS FOR TOTAL DISABILITY ADMINISTRATIVE POLICY EXTENDED BENEFITS FOR TOTAL DISABILITY Plicy Number: ADMINISTRATIVE 49.8 T2 Effective Date: January, 205 Table f Cntents APPLICABLE LINES OF BUSINESS/PRODUCTS PURPOSE... DEFINITIONS...

More information

Health Savings Accounts (HSAs) Distribution Rules

Health Savings Accounts (HSAs) Distribution Rules Brught t yu by Haylr, Freyer & Cn, Inc. Health Savings Accunts (HSAs) Distributin Rules A Health Savings Accunt (HSA) is a trust r accunt used t pay medical expenses that a high deductible health plan

More information

Cell Phone & Data Access Policy Frequently Asked Questions

Cell Phone & Data Access Policy Frequently Asked Questions Cell Phne & Data Access Plicy Frequently Asked Questins 1. Wh is eligible fr a technlgy allwance? First and fremst, the technlgy allwance is fr the benefit f the University, rather than fr the cnvenience

More information

WHAT YOU NEED TO KNOW ABOUT. Protecting your Privacy

WHAT YOU NEED TO KNOW ABOUT. Protecting your Privacy WHAT YOU NEED TO KNOW ABOUT Prtecting yur Privacy YOUR PRIVACY IS OUR PRIORITY Credit unins have a histry f respecting the privacy f ur members and custmers. Yur Bard f Directrs has adpted the Credit Unin

More information

Welcome to CNIPS Training: CACFP Claim Entry

Welcome to CNIPS Training: CACFP Claim Entry Welcme t CNIPS Training: CACFP Claim Entry General Cmments frm SCN CACFP claiming begins with submissin f the Octber claim due by Nvember 15, 2012. Timelines/Due Dates With CNIPS, SCN will cntinue t enfrce

More information

PROPOSAL SUMMARY. The Boeing Company

PROPOSAL SUMMARY. The Boeing Company PROPOSAL SUMMARY The Being Cmpany Emplyees Represented by Sciety f Prfessinal Engineering Emplyees in Aerspace (SPEEA), Prfessinal and Technical Units January 8, 2016 ACTIVE MEDICAL, DENTAL, AND INSURANCE

More information

April 2011. In addition, we encounter valuation practices that present concerns in certain contexts, including:

April 2011. In addition, we encounter valuation practices that present concerns in certain contexts, including: April 2011 We wanted t take the pprtunity prvided by the AICPA s recent release f the expsure draft Practice Aid t share with ur clients and friends sme bservatins and best practice suggestins n this tpic.

More information

Compensation Texas Tax Code 171.1013 Rule 3.589

Compensation Texas Tax Code 171.1013 Rule 3.589 Cmpensatin Texas Tax Cde 171.1013 Rule 3.589 Presented by: Franchise Tax Plicy Staff Organizer: Janet Spies Panelists: Teresa Bstick, Claire Jamal, Jerry Oxfrd, Jennifer Specchi, and Bill Yrk Margin Cmpensatin

More information

Employees - recruitment, records and monitoring

Employees - recruitment, records and monitoring Emplyees - recruitment, recrds and mnitring This guidance has been prduced t help rganisatins cmply with the Data Prtectin Act (DPA) when recruiting and emplying wrkers. It is relevant t public sectr emplyers,

More information

HIPAA Notice of Privacy Practices. Central Ohio Surgical Associates, Inc.

HIPAA Notice of Privacy Practices. Central Ohio Surgical Associates, Inc. HIPAA Ntice f Privacy Practices Central Ohi Surgical Assciates, Inc. THIS NOTICE OF PRIVACY PRACTICES (THE NOTICE ) DESCRIBES HOW HEALTH INFORMATION ABOUT YOU MAY BE USED AND DISCLOSED AND HOW YOU CAN

More information

Financial Planning Agreement

Financial Planning Agreement Financial Planning Agreement This Financial Planning Agreement, the ( Agreement ), dated as f, 20, is by and between Vulcan Investments LLC, 2100 SuthBridge Pkwy, Suite 650 Birmingham, AL. 35209, an investment

More information

Loan Repayment Planning Worksheet

Loan Repayment Planning Worksheet Lan Repayment Planning Wrksheet Date: Think f yur federal student lans as yur EDUCATION MORTGAGE. It is the financing yu ve brrwed t make this imprtant investment in yurself. The gd news is that this mrtgage

More information

Are Insurance Premiums Deductible?

Are Insurance Premiums Deductible? Are Insurance Premiums Deductible? December 2011 Can I deduct the premiums? That s a questin yu prbably hear when yu re presenting an insurance cncept. Unfrtunately, the answer is generally n insurance

More information

What Does Specialty Own Occupation Really Mean?

What Does Specialty Own Occupation Really Mean? What Des Specialty Own Occupatin Really Mean? Plicy definitins are cnfusing, nt nly t cnsumers but als t many f the insurance prfessinals wh sell them. Belw we will try t prvide an understandable explanatin

More information

Employer Dashboard Guide

Employer Dashboard Guide Emplyer Dashbard Guide A step-by-step guide t the functinalities and capabilities f the Emplyer Dashbard We make it easy fr yu t manage yur plan using the Emplyer Dashbard. Each user assigned with an Administratr

More information

Bill Payment Agreement & Disclosures

Bill Payment Agreement & Disclosures Bill Payment Agreement & Disclsures Welcme t Online Banking Bill Payment Service. Use f the Bill Payment Service indicates acceptance f terms and cnditins set frth in the Online Banking Agreement & Disclsures

More information

Manitoba Interactive Digital Media Tax Credit (MIDMTC) Program Guidelines. For questions or assistance regarding the MIDMTC program, please contact:

Manitoba Interactive Digital Media Tax Credit (MIDMTC) Program Guidelines. For questions or assistance regarding the MIDMTC program, please contact: Manitba Interactive Digital Media Tax Credit (MIDMTC) Prgram Guidelines Fr questins r assistance regarding the MIDMTC prgram, please cntact: Manitba Jbs and the Ecnmy Science, Innvatin and Business Develpment

More information

IFRS Discussion Group

IFRS Discussion Group IFRS Discussin Grup Reprt n the Public Meeting February 26, 2014 The IFRS Discussin Grup is a discussin frum nly. The Grup s purpse is t assist the Accunting Standards Bard (AcSB) regarding issues arising

More information

The Dodd-Frank ACT lowered Points and Fees Thresholds for Section 32 and Qualified Mortgages.

The Dodd-Frank ACT lowered Points and Fees Thresholds for Section 32 and Qualified Mortgages. Whlesale Brker Acknwledgment & Electin Frm Pints and Fees fr Sectin 32 and QM and Lan Originatr Cmpensatin Sectin 32 s new expanded scpe f lans: The CFPB s 2013 HOEPA Rule expands the types f residential

More information

ERISA Compliance FAQs: Fiduciary Responsibilities

ERISA Compliance FAQs: Fiduciary Responsibilities Brught t yu by Mrris & Reynlds Insurance ERISA Cmpliance FAQs: Fiduciary Respnsibilities The Emplyee Retirement Incme Security Act f 1974 (ERISA) is a federal law that sets minimum standards fr emplyee

More information

Payment Options Check Payable to Account Holder* Electronic Funds Transfer (ACH) $5.00 Maintain IRA with The Bancorp (contact us for options)

Payment Options Check Payable to Account Holder* Electronic Funds Transfer (ACH) $5.00 Maintain IRA with The Bancorp (contact us for options) Dear Custmer: Thank yu fr cntacting Custmer Care regarding the clsure f yur Individual Retirement Accunt (IRA). In rder t prcess yur request, please cmplete the enclsed Request fr Distributin frm. Yu may

More information

ES PROCEDURES FOR OVERPAYMENT RECOVERY

ES PROCEDURES FOR OVERPAYMENT RECOVERY ES PROCEDURES FOR OVERPAYMENT RECOVERY Effective: 7/1/2012 Respnsible Office: Emplyee Services (ES) Apprved: ES Directr Applicatin: All Emplyees f the University f Clrad Plicy The University f Clrad will

More information

OPTIONAL PRACTICAL TRAINING INFORMATION

OPTIONAL PRACTICAL TRAINING INFORMATION Internatinal Services Office OPTIONAL PRACTICAL TRAINING INFORMATION Internatinal students, with an F-1 visa, wh have been lawfully enrlled full-time fr at least ne academic year and maintaining status

More information

Golden Parachute Planning a Key in Acquisitions of Public Companies

Golden Parachute Planning a Key in Acquisitions of Public Companies NOVEMBER 2003 Glden Parachute Planning a Key in Acquisitins f Public Cmpanies By Christian McBurney In acquisitins f public cmpanies, an increasing amunt f attentin is fcused n the executive severance

More information

Bl$wing the Whistle $n the New Whistlebl$wer Pr$tecti$ns Created by the D$dd-Frank Act. By: Michael James L$mbardin$

Bl$wing the Whistle $n the New Whistlebl$wer Pr$tecti$ns Created by the D$dd-Frank Act. By: Michael James L$mbardin$ Oct$ber 22, 2010 Bl$wing the Whistle $n the New Whistlebl$wer Pr$tecti$ns Created by the D$dd-Frank Act By: Michael James L$mbardin$ The "D&dd-Frank Wall Street Ref&rm and C&nsumer Pr&tecti&n Act" (D&dd-Frank)

More information

Identification and Valuation of Retirement Plans

Identification and Valuation of Retirement Plans Identificatin and Valuatin f Retirement Plans By Drthy A. Vigt dvigt@sdflaw.cm Article riginally appeared in the September 2010 Issue f Kane Cunty Bar Assciatin Bar Briefs What des a divrce attrney need

More information

Corporations Q&A. Shareholders. 2006 Edward R. Alexander, Jr.

Corporations Q&A. Shareholders. 2006 Edward R. Alexander, Jr. Crpratins Q&A. What is a crpratin and why frm ne? A crpratin is a business entity that is separate and distinct frm its wners. It can enter cntracts, sue and be sued withut invlving its wners (the sharehlders).

More information

Understanding Federal Direct Consolidation Loans. 2012 Spring MASFAA Conference

Understanding Federal Direct Consolidation Loans. 2012 Spring MASFAA Conference Understanding Federal Direct Cnslidatin Lans 2012 Spring MASFAA Cnference UNDERSTANDING FEDERAL DIRECT & SPECIAL CONSOLIDATION LOANS Amy M. Mser, Reginal Directr Nelnet Educatin Lan Services 2 Nelnet Educatin

More information

INFORMATIONAL NOTICE MISCELLANEOUS TAX 2013-01. Issued: January 02, 2013

INFORMATIONAL NOTICE MISCELLANEOUS TAX 2013-01. Issued: January 02, 2013 INFORMATIONAL NOTICE MISCELLANEOUS TAX 2013-01 Issued: January 02, 2013 Pennsylvania Department f Revenue Guidelines fr Cllectin and Administrative Bank Attachment Required by Act 85 f 2012 Per the Tax

More information

Information Bulletin PT 204/09.15

Information Bulletin PT 204/09.15 Infrmatin Bulletin PT 204/09.15 Operatr Accreditatin fr Limusine Services What is peratr accreditatin? The Transprt Operatins (Passenger Transprt) Act 1994 requires peratrs f public passenger services

More information

FIREFIGHTER HEART AND CIRCULATORY MALFUNCTION BENEFITS PROGRAM STANDARD OPERATING GUIDELINES Approved by the DOLA Executive Director July 1, 2014

FIREFIGHTER HEART AND CIRCULATORY MALFUNCTION BENEFITS PROGRAM STANDARD OPERATING GUIDELINES Approved by the DOLA Executive Director July 1, 2014 FIREFIGHTER HEART AND CIRCULATORY MALFUNCTION BENEFITS PROGRAM STANDARD OPERATING GUIDELINES Apprved by the DOLA Executive Directr July 1, 2014 Prgram Overview: As f July 1, 2014, the Department f Lcal

More information

WHAT SHOULD I LOOK FOR WHEN I BUY HEALTH INSURANCE?

WHAT SHOULD I LOOK FOR WHEN I BUY HEALTH INSURANCE? WHAT SHOULD I LOOK FOR WHEN I BUY HEALTH INSURANCE? The Maine Bureau f Insurance 34 State Huse Statin Augusta, Maine 04333 207-624-8475 r 1-800-300-5000 (in Maine) http://www.maine.gv/pfr/insurance Paul

More information

Department of Economic Development. Vocational Training Financial Support Scheme Guidance Document. Updated December 2014

Department of Economic Development. Vocational Training Financial Support Scheme Guidance Document. Updated December 2014 Department f Ecnmic Develpment Vcatinal Training Financial Supprt Scheme Guidance Dcument Updated December 2014 Cntents: 1. Purpse f the Dcument 2 2. Intrductin 2 3. Eligibility 3 4. Financial Assistance

More information

Guide to TEMPORAY AGENCY WORKERS RIGHTS

Guide to TEMPORAY AGENCY WORKERS RIGHTS Davies and Partners Slicitrs Guide t TEMPORAY AGENCY WORKERS RIGHTS Latham Huse 135 Aztec West Rwan Huse 57 Queen Anne Street 33-34 Paradise Street Almndsbury Barnett Way Lndn Birmingham Bristl Barnwd

More information

PLANNING FOR QUALITY CARE AND INDEPENDENCE. Why you need to plan for long-term care assistance, and what funding options are available.

PLANNING FOR QUALITY CARE AND INDEPENDENCE. Why you need to plan for long-term care assistance, and what funding options are available. PLANNING FOR QUALITY CARE AND INDEPENDENCE Why yu need t plan fr lng-term care assistance, and what funding ptins are available. PLANNING FOR QUALITY CARE AND INDEPENDENCE The value f planning ahead The

More information

INCOME TAX INSURANCE PERSONAL SICKNESS AND ACCIDENT INSURANCE TAKEN OUT BY EMPLOYEE WITH EMPLOYER PAYING THE PREMIUMS ON EMPLOYEE S BEHALF

INCOME TAX INSURANCE PERSONAL SICKNESS AND ACCIDENT INSURANCE TAKEN OUT BY EMPLOYEE WITH EMPLOYER PAYING THE PREMIUMS ON EMPLOYEE S BEHALF QUESTION WE VE BEEN ASKED QB 15/09 INCOME TAX INSURANCE PERSONAL SICKNESS AND ACCIDENT INSURANCE TAKEN OUT BY EMPLOYEE WITH EMPLOYER PAYING THE PREMIUMS ON EMPLOYEE S BEHALF All legislative references

More information

UBC Restricted Faculty Second Mortgage Loan Program Description of Key Terms

UBC Restricted Faculty Second Mortgage Loan Program Description of Key Terms UBC Restricted Faculty Secnd Mrtgage Lan Prgram Descriptin f Key Terms Updated February 4, 2014 The Restricted Resale Capped Appreciatin Prgram is ne f tw ptins in UBC s Hme Ownership Prgram intended t

More information

Public consultation paper

Public consultation paper Public cnsultatin paper Nvember 2012 Public cnsultatin n guidelines fr prfessinal indemnity insurance arrangements fr nurses and nurse practitiners. Please prvide feedback by email t: nmbafeedback@ahpra.gv.au

More information

Dodd-Frank Report on Seller Financing

Dodd-Frank Report on Seller Financing Ddd-Frank Reprt n Seller Financing December 10, 2013 Published by Glbal Publishing Inc. 9799 Old St. Augustine Rd. Jacksnville, FL 32257 p. 904-262-0491 f. 904-262-1464 VIPServices@GlbalPublishinginc.cm

More information

Employee Benefits Liability Policy

Employee Benefits Liability Policy Plicy 10/3084 part 3 Emplyee Benefits Liability Plicy Summary Publicatin Date March 2015 Review Date March 2016 Related Legislatin/Applicable Sectin f Legislatin Related Plicies, Prcedures, Guidelines,

More information

Health Care Reform Patient Protection Affordable Care Act (PPACA) Overview Key Principles

Health Care Reform Patient Protection Affordable Care Act (PPACA) Overview Key Principles Health Care Refrm Patient Prtectin Affrdable Care Act (PPACA) Overview Key Principles DESCRIPTION: Healthcare Refrm/Patient Prtectin & Affrdable Care Act (PPACA) were passed int law March 23. 2010. Hwever,

More information

Cyber Security: Simulation Platform

Cyber Security: Simulation Platform Service Overview The Symantec Cyber Security: Simulatin Platfrm is a Web hsted Service with immersive and hands-n access t cyber exercises fr ffensive (red team) events, inspired by real-life security

More information

Payroll Giving: Employer s Pack. You could make a world of difference

Payroll Giving: Employer s Pack. You could make a world of difference Payrll Giving: Emplyer s Pack Yu culd make a wrld f difference Cntents: Emplyer s Checklist Administratin Charges Payrll Giving Cntract Dnatin Chice Frm Infrmatin Sheet Scheme Administratin Checklist Sending

More information

R o t h IRAs : How They W o r k and How to Use Them

R o t h IRAs : How They W o r k and How to Use Them R t h IRAs : Hw They W r k and Hw t Use Them Rth IRAs differ frm ther tax-favred retirement plans, including ther IRAs (called "traditinal IRAs"), in that they prmise cmplete tax exemptin n distributin.

More information

January 2015 *Benefits Highlights for Medical Center Employees

January 2015 *Benefits Highlights for Medical Center Employees January 2015 *Benefits Highlights fr Medical Center Emplyees Health Insurance Plans A Tricare Supplement plan is ffered t Tricare eligible emplyees: all ther emplyees have t the ptin t enrll in the MUSC

More information

CONTENTS UNDERSTANDING PPACA. Implications of PPACA Relative to Student Athletes. Institution Level Discussion/Decisions.

CONTENTS UNDERSTANDING PPACA. Implications of PPACA Relative to Student Athletes. Institution Level Discussion/Decisions. This dcument is intended t prvide NCAA member institutins with an infrmatinal guide regarding the ptential implicatins f the Patient Prtectin and Affrdable Care Act f 2010 (PPACA) when fully implemented

More information

The Jackson Laboratory Third-Party Fundraising Guidelines

The Jackson Laboratory Third-Party Fundraising Guidelines The Jacksn Labratry Third-Party Fundraising Guidelines DEFINITION A Third-Party Fundraiser ( Fundraiser ) is defined as an rganizatin, crpratin, grup r individual raising mney fr The Jacksn Labratry (the

More information

UNIVERSITY OF CALIFORNIA MERCED PERFORMANCE MANAGEMENT GUIDELINES

UNIVERSITY OF CALIFORNIA MERCED PERFORMANCE MANAGEMENT GUIDELINES UNIVERSITY OF CALIFORNIA MERCED PERFORMANCE MANAGEMENT GUIDELINES REFERENCES AND RELATED POLICIES A. UC PPSM 2 -Definitin f Terms B. UC PPSM 12 -Nndiscriminatin in Emplyment C. UC PPSM 14 -Affirmative

More information

MAYFAIR INSURANCE & MORTGAGE CONSULTANTS LTD 11 Lurke Street, Bedford MK40 3HZ Telephone: 01234 242900

MAYFAIR INSURANCE & MORTGAGE CONSULTANTS LTD 11 Lurke Street, Bedford MK40 3HZ Telephone: 01234 242900 MAYFAIR INSURANCE & MORTGAGE CONSULTANTS LTD 11 Lurke Street, Bedfrd MK40 3HZ Telephne: 01234 242900 Please read this dcument carefully as it sets ut the terms n which we agree t act fr ur clients and

More information

Licensing the Core Client Access License (CAL) Suite and Enterprise CAL Suite

Licensing the Core Client Access License (CAL) Suite and Enterprise CAL Suite Vlume Licensing brief Licensing the Cre Client Access License (CAL) Suite and Enterprise CAL Suite Table f Cntents This brief applies t all Micrsft Vlume Licensing prgrams. Summary... 1 What s New in This

More information

STUDENT VETERAN BENEFIT CHECKLIST For POST 9/11 GI BILL AND SELECTIVE RESERVE EDUCATIONAL PROGRAMS 1606 & 1607

STUDENT VETERAN BENEFIT CHECKLIST For POST 9/11 GI BILL AND SELECTIVE RESERVE EDUCATIONAL PROGRAMS 1606 & 1607 Financial Aid, Schlarships, Veterans and Fster Yuth Prgrams 6201 Winnetka Avenue, Wdland Hills CA 91371-0002 Veterans: (818) 710-3316 ext 3316 FAX: (818) 704-8221 www.piercecllege.edu/ffices/financial_aid/veterans.asp

More information

NAIC Replacement Requirements For Certain Life Insurance Policies And Annuity Contracts

NAIC Replacement Requirements For Certain Life Insurance Policies And Annuity Contracts NAIC Replacement Requirements Fr Certain Life Insurance Plicies And Annuity Cntracts Duties f Prducers If a transactin invlves a replacement, the prducer must leave with the applicant, at the time an applicatin

More information

Final wellness regulations mean health plans need a checkup

Final wellness regulations mean health plans need a checkup Vlume 36 Issue 64 July 16, 2013 Final wellness regulatins mean health plans need a checkup The Departments f Labr, Treasury, and Health & Human Services (the Departments) issued final regulatins, which,

More information

What Happens To My Benefits If I Get a Bunch of Money? TANF Here is what happens if you are on the TANF program when you get lump-sum income:

What Happens To My Benefits If I Get a Bunch of Money? TANF Here is what happens if you are on the TANF program when you get lump-sum income: 126 Sewall Street Augusta, Maine 04330-6822 TTY/Vice: (207) 626-7058 Fax: (207) 621-8148 www.mejp.rg What Happens T My Benefits If I Get a Bunch f Mney? Each prgram, (TANF, SSI, MaineCare, etc.) has its

More information

CFD and Spot Forex Terms: Deposit Accounts

CFD and Spot Forex Terms: Deposit Accounts CFD and Spt Frex Terms: Depsit Accunts 1. Structure 1.1 When we engage in CFD r Spt Frex trading with yu, we d s n the basis f: - ur General Terms; these terms, i.e. ur CFD and Spt Frex Terms. 1.2 The

More information

Key Steps for Organizations in Responding to Privacy Breaches

Key Steps for Organizations in Responding to Privacy Breaches Key Steps fr Organizatins in Respnding t Privacy Breaches Purpse The purpse f this dcument is t prvide guidance t private sectr rganizatins, bth small and large, when a privacy breach ccurs. Organizatins

More information

Early Childhood Development Services. Early Childhood Education Assistance Program. Terms and Conditions

Early Childhood Development Services. Early Childhood Education Assistance Program. Terms and Conditions Early Childhd Develpment Services Early Childhd Educatin Assistance Prgram Table f Cntents Overview... 2 Prgram Descriptin... 2 Eligibility Criteria... 3 Apprved Early Childhd Training Prgrams... 3 Prgram

More information

UNITED KINGDOM VISA STEP-BY-STEP GUIDE

UNITED KINGDOM VISA STEP-BY-STEP GUIDE United Kingdm Visa TRAVEL VISA PRO Call us fr assistance Tll-free: (866) 378-1722 Fax: (866) 511-7599 www.travelvisapr.cm UNITED KINGDOM VISA STEP-BY-STEP GUIDE Citizens f United States f America d nt

More information

SHARED RISK PLAN FOR CUPE EMPLOYEES OF NEW BRUNSWICK HOSPITALS

SHARED RISK PLAN FOR CUPE EMPLOYEES OF NEW BRUNSWICK HOSPITALS SHARED RISK PLAN FOR CUPE EMPLOYEES OF NEW BRUNSWICK HOSPITALS Pensins and Emplyee Benefits Divisin Department f Human Resurces www.gnb.ca/pensins May 2014 Shared Risk Plan fr CUPE Emplyees f New Brunswick

More information

Symantec User Authentication Service Level Agreement

Symantec User Authentication Service Level Agreement Symantec User Authenticatin Service Level Agreement Overview and Scpe This Symantec User Authenticatin service level agreement ( SLA ) applies t Symantec User Authenticatin prducts/services, such as Managed

More information

Group Term Life Insurance: Table I Straddle Testing and Imputed Income for Dependent Life Insurance

Group Term Life Insurance: Table I Straddle Testing and Imputed Income for Dependent Life Insurance An American Benefits Cnsulting White Paper American Benefits Cnsulting, LLC 99 Park Ave, 25 th Flr New Yrk, NY 10016 212 716-3400 http://www.abcsys.cm Grup Term Life Insurance: Table I Straddle Testing

More information

Spread Bet Terms: Deposit Accounts

Spread Bet Terms: Deposit Accounts Spread Bet Terms: Depsit Accunts 1. Structure 1.1 When we engage in Spread Betting with yu, we d s n the basis f: - ur General Terms; these terms, i.e. ur Spread Terms. 1.2 The Spread Terms deal with matters

More information

Health Care Reform: The New Law

Health Care Reform: The New Law Health Care Refrm: The New Law Prfessr Sidney D. Watsn April 7, 2010 On March 23, 2010 President Obama signed int law the Patient Prtectin and Affrdable Care Act (H.R. 3590). On March 29, the President

More information

COLLATERAL VERIFICATION REVIEWS FREQUENTLY ASKED QUESTIONS

COLLATERAL VERIFICATION REVIEWS FREQUENTLY ASKED QUESTIONS NEW OR UPDATED ITEMS FOR 2016 Pwers f Attrney (Flrida & Gergia) The Bank is annuncing a new cllateral eligibility requirement fr lans clsed under pwer f attrney and secured by real estate lcated in the

More information

FINANCIAL OPTIONS. 2. For non-insured patients, payment is due on the day of service.

FINANCIAL OPTIONS. 2. For non-insured patients, payment is due on the day of service. FINANCIAL OPTIONS 1. Fr thse patients wh carry dental insurance, all c-payments are due n date f service. We will file yur claim as a service t yu, and will d ur very best t maximize yur benefits. We accept

More information

efusion Table of Contents

efusion Table of Contents efusin Cst Centers, Partner Funding, VAT/GST and ERP Link Table f Cntents Cst Centers... 2 Admin Setup... 2 Cst Center Step in Create Prgram... 2 Allcatin Types... 3 Assciate Payments with Cst Centers...

More information

Life Maker Pension Plan

Life Maker Pension Plan COVER PAGE Life Maker Pensin Plan IN THIS POLICY, THE INVESTMENT RISK IN INVESTMENT PORTFOLIO IS BORNE BY THE POLICYHOLDER. A pensin plan that helps yu plan yur secnd innings. INSIDE PAGES The Life Maker

More information

ABA Staff Analysis: Military Lending Act Final Regulation Updated August 5, 2015

ABA Staff Analysis: Military Lending Act Final Regulation Updated August 5, 2015 ABA Staff Analysis: Military Lending Act Final Regulatin Updated August 5, 2015 The Department f Defense (DOD) n July 22, 2015 published final amendments t the Military Lending Act (MLA) regulatin, which

More information

insurers cannot deny coverage for patients with preexisting conditions or because an insured got sick;

insurers cannot deny coverage for patients with preexisting conditions or because an insured got sick; The Affrdable Care Act Health Insurance Respnsibilities f Large, Midsize & Small Emplyers; Buying Insurance n the Individual Health Insurance Marketplace and the Small Business Health Optins Prgram Intrductin:

More information

Hearing Loss Regulations Vendor information pack

Hearing Loss Regulations Vendor information pack Hearing Lss Regulatins Vendr infrmatin pack Nvember 2010 Implementing the Accident Cmpensatin (Apprtining Entitlements fr Hearing Lss) Regulatins 2010 The Minister fr ACC, the Hn. Dr Nick Smith, has annunced

More information

DisplayNote Technologies Limited Data Protection Policy July 2014

DisplayNote Technologies Limited Data Protection Policy July 2014 DisplayNte Technlgies Limited Data Prtectin Plicy July 2014 1. Intrductin This dcument sets ut the bligatins f DisplayNte Technlgies Limited ( the Cmpany ) with regard t data prtectin and the rights f

More information

BUPA DENTAL PLAN A P P L I C AT I O N F O R M

BUPA DENTAL PLAN A P P L I C AT I O N F O R M BUPA DENTAL PLAN A P P L I C AT I O N F O R M Please cmplete all relevant sectins f the frm in BLOCK CAPITALS and BLACK INK and return it t: Cnsumer Partnerships, FPS Dental, Bupa, Willw Huse, Chertsey

More information

Draft for consultation

Draft for consultation Draft fr cnsultatin Draft Cde f Practice n discipline and grievance May 2008 Further infrmatin is available frm www.acas.rg.uk CONSULTATION ON REVISED ACAS CODE OF PRACTICE ON DISCIPLINE AND GRIEVANCE

More information

HSBC Online Home Loan Application Process

HSBC Online Home Loan Application Process HSBC Online Hme Lan Applicatin Prcess Versin 1.0 Nvember 2005 Cpyright. HSBC Bank Australia Limited 2005 ALL RIGHTS RESERVED N part f this publicatin may be reprduced, stred in a retrieval system, r transmitted,

More information

Privacy Policy. The Central Equity Group understands how highly people value the protection of their privacy.

Privacy Policy. The Central Equity Group understands how highly people value the protection of their privacy. Privacy Plicy The Central Equity Grup understands hw highly peple value the prtectin f their privacy. Fr that reasn, the Central Equity Grup takes particular care in dealing with any persnal and sensitive

More information

Financial Aid Summary: Get Money for College

Financial Aid Summary: Get Money for College Financial Aid Summary: Get Mney fr Cllege Whether yu're enrlling in cllege fr the first time r returning t schl after a perid f time ff, yu shuld apply fr federal student aid. Federal student aid frm the

More information

A G R E E M E N T On social security between Belgium and Canada

A G R E E M E N T On social security between Belgium and Canada A G R E E M E N T On scial security between Belgium and Canada (Entered int frce January 1 st 1987 - Belgian Law Gazette: 10 February 1987) THE GOVERNMENT OF CANADA AND THE BELGIUM GOVERNMENT, Reslved

More information

Systems Support - Extended

Systems Support - Extended 1 General Overview This is a Service Level Agreement ( SLA ) between and the Enterprise Windws Services t dcument: The technlgy services the Enterprise Windws Services prvides t the custmer. The targets

More information