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SPONSORSober Person Offering Newcomers Suggestions on Recovery (AA)
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Self-correction programs allow employers that sponsor tax-qualified pension plans to correct failures or defects that otherwise might threaten a plan's qualification.
In some cases, the sponsor controls more than half of the apartments in the building and lenders will not refinance it or will not refinance individual units.
For each board he sells, Riederer hopes to provide another one free of charge to his sponsored skaters or those he would like to sponsor.
If the Company makes the formula payment to the exempt participants after the initial 10 years, the Company may be merged into, or consolidated with, a corporate sponsor or its affiliate.
Some believe that the sponsor's minority interest should be calculated after reflecting the proceeds of the REIT's purchase because the operating partnership had been 100% owned by the sponsor before the purchase of the majority interest.
As a plan sponsor, your focus will be on the participant, and on the $3-trillio figure, for several reasons.
Even so, the judge harshly criticized the sponsor for not recognizing these suddenly created rights of his tenant.
The establishment of these two programs allowed the plan sponsor, for the first time, to initiate correction of defects not considered de minimis.
Derivatives, like equity swaps, may enable a plan sponsor to capture a view on a market without disrupting the underlying manager.
The enhancements for defined contribution, defined benefit and health and welfare plans are planned over the next twelve months, and CitiStreet has already begun rolling out a new reporting tool on the Sponsor Connect(SM) Web site for defined contribution customers.
The new focus had enormous impact on The Cheshire Group, which since its founding in 1993 has pioneered the co-op "white knight" business - buying and restructuring more than $38 million in underlying mortgages at co-ops unable to service their mortgage debt because of sponsor default.
An important deadline is approaching under a special IRS amnesty program for sponsors of qualified retirement plans who did not timely amend their plans to comply with the Tax Reform Act of 1986 (TRA).