APPROVED FOR USE FOR GUARDIAN FIELD REPRESENTATIVES WHEN PLACED ON GUARDIAN APPROVED LETTERHEAD

Accountants

Dear Accountant:

New pension legislation and regulatory action has occurred nearly every year for the past 20 years. Laws and rulings have included:

The Technical and Miscellaneous Revenue Act of 1988 (TAMRA ‘88);

The Revenue Reconciliation Act of 1989 (RRA ‘89)

Title VII of the Omnibus Budget Reconciliation Act of 1989 (OBRA ‘89)

The Uruguay Round General Agreement on Trades and Tariffs of 1994 (GATT ‘94)

The Uniformed Services Employment and Re-Employment Rights Act of 1994 (USERRA ‘94)

The Retirement Protection Act of 1994 (RPA ‘94)

The Small Business and Job Protection Act of 1996 (SBA ‘96)

The Taxpayer Relief Act of 1997 (TRA ‘97)

The Tax Technical Corrections Act of 1998 (TTC ‘98)

The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA ‘01)

Revenue Rulings 2004-20 & 2004-21

Pension Funding Equity Act of 2004

Revenue Procedure 2005-25

IRS Notice 2005-5

Tax Increase Prevention and Reconciliation Act of 2006 (TIPRA ‘06)

Pension Protection Act of 2006 (PPA ’06)

Some of the more recent laws have created new opportunities in such areas as:

  1. Increasing the tax deductions for your clients’ businesses
  2. Maximizing your clients’ retirement benefits
  3. Lowering the costs of including your clients’ rank & file employees
  4. Reducing the number of employees your clients must include in some plans

Your clients’ retirement plans may have been the best possible design for them when they were set up, but are they still? Have your clients’ plans kept pace with all the advantages made possible by the new legislation? Could your clients’ retirement plan be dramatically improved due to changes in the law?

Why not call for a complimentary review of their retirement plans? You may now be able to include features your clients could only dream of before the new laws.

Sincerely,

The content is approved for use by Guardian Financial Representatives on PAS approved letterhead with this PAS disclosure: (Fill in - Rep’s Name) is a Registered Representative of and offers securities products and services through applicable OSJ Address/phone number). PAS is an indirect wholly owned subsidiary of Guardian. [Fill in - DBA Name, if applicable] is not an affiliate or subsidiary of PAS or Guardian.

PAS is a member NASD/SIPC.

Letter approaching accountants re qualified plans-time for plan review.doc