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

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

§412(e)(3) and §412(i) Defined Benefit Pension Plans

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

Are you searching for an Advisor to address §412(e)(3) or §412(i) Defined Benefit Pension Plan matters?  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-two 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.

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.

Advisory Services

Mary's §412(e)(3) and §412(i) Defined Benefit Pension Plan Advisory Services include analysis, recommendations, and reports for matters involving §412(e)(3) and §412(i) Defined Benefit Pension Plan:
  • Life Insurance Policies
  • Annuity Contracts
  • Plan Participant Issues
  • Tax Issues
  • Insurance Product Suitability
  • Plan Suitability
  • Plan Illustrations
  • Plan Documents
  • Plan Administration
  • Compliance Issues
  • ERISA Matters
  • Business Planning and Financial Planning Issues
  • Plan Termination
  • Insurance Company Customer Service and Correspondence Issues

Mary also provides taxpayer representation for IRS and State Taxing Authority Audits involving §412(e)(3) and §412(i) Defined Benefit Pension Plan matters.

Expert Witness Services and 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
  • ERISA Matters
  • Standard of Care
  • Industry Standards
  • Fiduciary Duties
  • Plan Administration Issues
  • Compliance Issues
  • Insurance Company Customer Service and Policy Owner Service
  • Plan Illustrations
  • Plan Documents
  • Plan Participant Issues
  • Business Planning and Financial Planning Issues
  • Plan Termination

To learn about Mary's Expert Witness Services, please visit Expert Witness Services.

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For More Information

Mary welcomes your call 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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