On this Contract 2020 TA Education episode, we'll hear from Negotiating Committee Member, Damian Jennette about Section 5, Retirement.

00:17    Retirement Headlines
00:39    MBCBP Overview
01:57    MBCBP Funding 
03:28    Private Letter Ruling – Additional Funding
04:26    Excess Contribution Limits
05:22    Four Sources of Spill Cash and Filling Qualified Buckets
07:59    Non-Qual Plans Today and Moving Forward
08:58    IRS and PLR Timeline
11:22    PLR Protections
14:11    Contingency Planning 
14:59    Account Structure and Access
16:25    “Market Based” Defined
16:56    Preservation of Capital Rule
18:27    Hypothetical Gains
19:23    59 ½ Rule and In-Service Distribution
20:34    NEC Philosophy
22:13    Profit Sharing Plan Changes
24:37    Profit Sharing Deferral Percetages and Why
26:03    401K Plan Changes
26:44    Non Qual Plans

For more information, visit the Contract 2020 TA Education Resource Center on swapa.org.

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