Andrew Zimny

Issues Regarding Optional Benefit Forms and Actuarial Equivalence

By Andrew Zimny 10/16/2017

It is quite common for defined benefit plans to define optional benefit forms based upon the actuarial equivalence (AE) definition in the plan document. While this is most common for smaller plans, it is not unheard of among medium sized and larger plans as well. A recent situation led me to ask a... READ MORE

Predecessor and Successor Employers Under DB 415 Limits

By Andrew Zimny 11/16/2016

The issue of a successor employer and whether it must be aggregated for IRC Section 415 purposes with a predecessor employer is a fairly common situation when a professional entity such as a law firm operates for many years in a particular form (e.g., sole prop or LLC) and then later becomes part... READ MORE

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Andrew Zimny

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