This committee will review and analyse the case of retire
employees and ensure payment pension and dues of retire
employees of KMC.
You aren't quite ready to retire
, but you know you need to find a successor for your practice.
E proposes to add a "spend down option" to P, available to all participants who retire
and meet certain criteria of E's retirement plan.
When she retires
and is ready to travel back and forth more frequently to Florida, the unit can be vacated and used by her as a second home.
This year Phillips retires
his position on TAPPI's board of directors.
When women first retire
, however, they go through a spell of low marital satisfaction, whether their husbands are working or not.
REFLECTIONS: A avoided RMDs, even though he was 70 1/2, because he did not retire
and was not a 5% owner in the plan receiving the rollover.
But "the handwriting is on the wall: A buyers' market will result from oversupply when CPAs start to retire
in force," he says.
"In three of four years, I want to have the option to retire
," says Picott, who works as director of technical support for Digital Equipment Corp.
Under the retirement program, a partner may elect to retire
any time after reaching age 60.
If a partner's firm has a high valuation when he or she retires
, the retiree can reap the fruits of a lifetime of effort by cashing out and allowing younger partners to make payments.
401(a)(9) to provide that, for employees who are not 5% owners, the required beginning date for minimum distributions from a qualified plan is April 1 of the calendar year following the later of the calendar year in which the employee attains age 70X or the calendar year in which the employee retires
. This amendment applies to years beginning after 1996.
1, 1994, GHI, a partnership in which capital is a material income-producing factor, retires
the interest of G, who had owned 10% of partnership profits, losses and capital.
He returns to Canada and retires
. After his retirement, A began receiving annuity payments from the U.S.
If you also include military retirees
, total unfunded liabilities of the federal retirment system--money that has been promised but is not there--are now $1,497,000,000,000.