Fouts Financial Group   .   Mary Rae Fouts, EA, CFP®   
Expert Witness and Advisory Services   

24 Years of Experience  .  Impeccable Professional Credentials

          Unbiased and Objective Professional Services

Welcome to Fouts Financial GroupMary Rae FoutsMary's CredentialsExceptional ClientsExpert Witness ServicesLife Insurance & Accidental Death Benefit Insurance LitigationAnnuity LitigationPension Plan Litigation412(e)(3) & 412(i) Pension Plan Litigation419 Welfare Benefit Plan LitigationDisability Insurance Expert Witness & Advisory ServicesFinancial Planning LitigationElder Financial Abuse LitigationCommercial Insurance LitigationLife Insurance & Accidental Death Benefit Insurance Advisory ServicesAnnuity Advisory ServicesFinancial Planning Advisory ServicesTax Expert Witness & Advisory ServicesCommercial Insurance Advisory ServicesProfessional CompensationGrowing Giant SunflowersHike with Titus the DogVisit the Ocean with Titus the DogMeet Titus the DogContact Mary

 

§412(e)(3) and §412(i) Defined Benefit Pension Plan Litigation

Are you searching for an Expert Witness to address §412(e)(3) or §412(i) Defined Benefit Pension Plan Litigation matters?

Mary Rae Fouts, EA, CFP® brings impeccable professional credentials and twenty-four years of extensive financial services experience to her clients.  She has Expert Witness experience in federal courts, state courts, and arbitration venues throughout the United States.  Mary is available for travel to all client locations, litigation venues, and arbitration venues.

Just in case you are wondering, §412(i) Defined Benefit Pension Plans and §412(e)(3) Defined Benefit Pension Plans are the same pension plans.  The 1000 page Pension Protection Act of 2006 recodified the defined benefit pension plans contained in Internal Revenue Code section 412(i) as Internal Revenue Code section 412(e)(3).  This change became effective for plan years beginning in 2008.

§412(e)(3) and §412(i) Defined Benefit Pension Plan Litigation Matters

Mary's Expert Witness Services for §412(e)(3) and §412(i) Defined Benefit Pension Plan Litigation address the following matters:

  • Life Insurance Policies
  • Annuity Contracts
  • Insurance Product Suitability
  • Plan Suitability
  • The Roles and Responsibilities of the Various Parties Involved in §412(e)(3) and §412(i) Defined Benefit Pension Plan Matters
  • Tax Issues
  • Listed Transactions and Reportable Transactions
  • 6707A Penalties
  • IRS Form 8886
  • ERISA
  • Standard of Care
  • Industry Standards
  • Fiduciary Duties
  • Damages
  • Plan Administration
  • Regulatory Issues
  • Compliance Issues
  • Insurance Company Customer Service, Policy Owner Service, and Complaints
  • Plan Illustrations
  • Plan Documents
  • Plan Participant Issues
  • Business Planning and Financial Planning
  • Plan Termination


Expert Witness Services

Mary's Expert Witness Services are provided for civil litigation, arbitration, criminal litigation, and administrative law matters.  To learn more about Mary's Expert Witness Services, please visit Expert Witness Services.

For More Information

To request Mary's Curriculum Vitae, Rate Sheet with Standard Terms and Conditions, and Expert Services Overview with Designated Cases and Testimony, please contact Mary at (925) 979-9972.  She looks forward to discussing your concerns and Fouts Financial Group services.

Fouts Financial Group  .  Mary Rae Fouts, EA, CFP®  .  1547 Palos Verdes Mall #407  .  Walnut Creek, California 94597
Telephone (925) 979-9972  .  Facsimile (925) 979-9970  .  mary@foutsfinancialgroup.com  .  CA Insurance License 0C24544
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