Browse By Index

OASDI, see PERMITTED DISPARITY

OFFICER

* Definition of officer, (Ch1B/Def-Officer)

* Fiduciary status of officer, see FIDUCIARY

* Highly compensated employee definition includes certain officers (pre-1997 definition), (Ch1A/Def-InterestedParty/PtB)

* Key employee definition includes certain officers, see KEY EMPLOYEE

OFFSET AGAINST ACCRUED BENEFIT FOR UNPAID PARTICIPANT LOANS, see PARTICIPANT LOANS

OFFSET BENEFIT FORMULA, see PERMITTED DISPARITY

OFFSET LEVEL, see PERMITTED DISPARITY

OFFSET OF BENEFITS, see ACCRUAL OF BENEFITS

OPINION LETTER, see APPROVAL PROCESS

OPTIONAL FORMS OF BENEFIT, see ANTI-CUTBACK RULE, NONDISCRIMINATION TESTING

ORPHAN PLAN

* Chapter 7 plans (plan sponsor liquidating in bankruptcy): proposed regulations would extend orphan plan procedures to such plans, (Ch6/SecIV/PtG.6.b.4)

* Definition of orphan plan, (Ch1B/Def-OrphanPlan)

* Procedures for liquidating an orphan plan, (Ch6/SecIV/PtG.6.d.)

* Qualified plan must have an employer-sponsor in existence, (Ch1B/Def-QualifiedPlan/PtC.4.)

* Sample forms for orphan DC plan terminations, (Ch6/AppD)

OTHERWISE EXCLUDABLE EMPLOYEES, see ADP AND ACP TESTING, COVERAGE TESTING, NONDISCRIMINATION TESTING, TOP HEAVY

OVERPAYMENT OF BENEFITS, DUTY TO RECOVER, see FIDUCIARY DUTY

OWNER-EMPLOYEE, see SELF-EMPLOYED INDIVIDUALS

OWNERSHIP

* Attribution of ownership, see ATTRIBUTION RULES

* Highly compensated employee definitions involving ownership, (Ch1A/Def-InterestedParty/PtB)

* Key employee definitions involving ownership, see TOP HEAVY RULES