Category Archives: Nonspouse Beneficiary

Rollovers to Nonspouse Beneficiaries

Rollovers to NonSpouse Beneficiaries Are Back With Passage of H.R. 3361 But For 2009 Instead of 2008

Posted on March 18, 2008 by Administrator

A little over a year ago, I started this blog to keep track of my notes about the Pension Protection Act. One of my first posts was about rollovers to nonspouse beneficiaries. One year and 126,210 visitors later, rollovers to … Continue reading →

Posted in Distributions, IRS, Legislation, Nonspouse Beneficiary | 1 Comment

Revisiting Rollovers to NonSpouse Beneficiaries Before 2008

Posted on December 26, 2007 by Administrator

When the House of Representatives failed to act on the Pension Protection Technical Corrections Act of 2007 last week, it created a terrific end-of-the-year PPA question. The question: Are plans required to provide rollovers to nonspouse beneficiaries? The answer: Yes … Continue reading →

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Amending for the Pension Protection Act

Posted on July 8, 2007 by Suzanne Wynn

The Pension Protection Act contains a variety of deadlines for applying different provisions. For example, for plan years beginning after December 31, 2006, the faster vesting schedule in Section 904 for employer non-elective contributions must be used. Even though the … Continue reading →

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WSJ Article on Nonspouse Beneficiary

Posted on March 2, 2007 by Suzanne Wynn

The Wall Street Journal published a short article on the nonspouse beneficiary provisions in Section 829 of the Pension Protection Act. I missed the article on February 27th, but I was lucky that a friend of mine emailed me a … Continue reading →

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