Qualified plan must satisfy generally IRC§§401, 410-417 ...
IRC§411(b)(1)(H)(2) a plan can remain qualified even if it imposes a limit on the amt of benefits or Y.O.S. REMEDIAL AMENDMENT PERIOD allowed to bring a Non QP back into compliance. IRC§72 Annuities,… - Provision deals with general rules and expected returns AND 72(d) special rules for ER Q.P.’s. IRC§72(a) General Rule ................
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