Pension & Profit-Sharing Plan Clients

For our pension and profit sharing plan clients, please find below relevant forms, information sheets and other information. Please contact your Plan Administrator if you cannot find what you are looking for in these pages.

• In-Service Distribution Election Form
  • In-Service Distribution Election Form – Plans Not Subject to QJSA: use for distributions not subject to spousal consent *
  • In-Service Distribution Election Form – Plans Subject to QJSA: use for distributions subject to spousal consent *

  Additionally, the Special Tax Notice must also be provided to a participant receiving an in-service distribution (see Distribution Package Termination of Employment below).

• Hardship Distribution Election Forms
  • New Hardship Distribution Rules –

    - Frequently Asked Questions (for Employers)

    - Hardship Distribution Operational Checklist (for Employers)

    - Summary of Changes in Retirement Plan Hardship Distribution Rules (for Plan Participants)

  • Hardship Distribution Election Forms – Plans Not Subject to QJSA: use for distributions not subject to spousal consent:*

    – Plan Provides for Roth Deferrals: use if plan allows Roth Deferrals

    – Plan Does Not Provide for Roth Deferrals: use if plan does not allow Roth Deferrals

  • Hardship Distribution Election Forms – Plans Subject to QJSA: use for distributions subject to spousal consent:*

    – Plan Provides for Roth Deferrals: use if plan allows Roth Deferrals

    – Plan Does Not Provide for Roth Deferrals: use if plan does not allow Roth Deferrals

• Distribution Package Termination of Employment
  • Distribution Package Termination of Employment – Plans Not Subject to QJSA: use for distributions not subject to spousal consent*
  • Distribution Package Termination of Employment – Plans Subject to QJSA: use for distributions subject to spousal consent*
  
  

  The applicable Special Tax Notice must also be provided to the participant:

  • Special Tax Notice Regarding Plan Distributions (Not Designated Roth Account): for distributions from non-Roth accounts
  • Special Tax Notice Regarding Plan Distributions (Designated Roth Account): for distributions from Designated Roth Accounts

    If a participant receives a distribution from both non-Roth and Roth accounts, the participant must receive two separate tax notices, one for each type of account.

• Beneficiary Designation Package
  • Plans Not Subject to QJSA : use for plans not subject to spousal consent*
  • Plans Subject to QJSA : use for plans subject to spousal consent*
• Plan Loan Forms – If a participant requests a loan from your plan, please contact your Plan Administrator to obtain the necessary forms.
• Census Request Sheet
• Important Information Questionnaire (including related group questions)
• IRS, Department of Labor and PBGC Audits – Our Attorneys, Actuaries and Plan Administrators represent and assist our clients in any governmental audits of their plans. If you receive notice of an audit of your plan, please contact your Plan Administrator promptly. We have years of experience representing our clients in all types of employee plan audits. We will be with you every step of the way through the audit process.

Please note that the forms referred to above are for informational purposes only and may need to be changed to suit your company’s and plan’s circumstances. If you have any questions, please contact your Plan Administrator.

* If you are uncertain whether your plan has a qualified joint and survivor annuity (QJSA) distribution requirement, the waiver of which requires spousal consent, please contact your Plan Administrator.