2003 Hot Topics

Click on the Year Below for Archived Hot Topics
2007 2006 2005 2004
Document Number	HOT TOPIC SUBJECT 2003
59	Articles Appearing in 401(k)HelpCenter in 2003 and 2004
58	Articles Appearing in Benefits Link in 2003 and 2004
57	Controlled Group Coverage Test 12-19-03
56	Calculating the Maximum Loan When More Than One Loan in 12 Months 12-19-03
55	Transition Rules for PEOs 12-19-03
54	Short Plan Year Chart 12-18-03
53	Surveying for Plans with "Flat Dollar" QNEC or "Flat Dollar" Matching Formulas 12-05-03
52	IRS and DOL Releases 12-05-03
51	Corrective Distribution Chart; Excess Contribution Corrected After 2 1/2 Months and Before 12 Months After the Plan Year Ends 12-05-03
50	Catch-up Contribution, Plan Limit, IRS Clarification 11-20-03
49	Corrective Distribution Chart Excess Contribution Within 2 1/2 Months 11-20-03
48	Richard Hochman's IRS Testimony on the Proposed 401(k)/(m) Regulations 11-12-03
47	Safe Harbor Article 11-7-03
46	Safe Harbor Chart Updated 11-7-03
45	IRS Compliance Material, Publication 4050; IR-2003-118 10-23-03
44	Cost of Living Chart 10-16-03
43	GUST Deadline -- A Post-September30th Recap 10-09-03
42	Ineligible Employee Elective Deferral Chart 10-09-03
41	Cross-tested Contribution Caveats 10-09-03
40	Hurricane Isabel Extensions and Other Upcoming Deadlines 10-09-03
39	Excess Annual Additions Chart 09-25-03
38	DOL Advisory Opinion 2003-11A, Mutual Fund Profiles Satisfy 404(c) 09-25-03
37	403(b) Rollovers After EGTRRA 09-11-03
36	Excess Deferral Chart 09-11-03
35	DOL Advisory Opinion 2003-09A on Receipt of 12b-1 and Subtransfer Fees 09-11-03
34	A Final (?) Word on Plan Amendments 09-08-03
33	Spouse Beneficiary Rules 2003 09-02-03
32	401(k) Proposed Regulations Overview 08-29-03
31	GUST Submission Extension With $250 Compliance Fee Until 01-31-04 08-28-03
30	Cash Balance Plans Land in Court 08-15-03
29	Comments to IRS on 401(k) Proposed Regs. 08-15-03
28	EPCRS Fee Increases 08-15-03
27	401(k)/401(m) Proposed Regulations 07-31-03
26	Recent IRS and DOL Releases 07-31-03
25	Catch-up Final Regulations 07-10-03
24	IRS To Issue Guidance On Allocating Expenses Addressing FAB 2003-3 07-03-03
23	Tips on Use of McKay Hochman Website: A Research Tool With Commentary 07-02-03
22	Participants Have More to Defer Under the New Tax Law 07-01-03
21	Beneficiary Options 2003 06-19-03
20	IRS Issues Updated and Streamlined EPCRS 06-19-03
19	New *Question on Form 5500 Could Be Troublesome to Practitioners Prototype Plan News* 06-19-03**
18	DOL Issues Guidance on Allocating Plan Expenses Among Participants in Field Assistance Bulletin 2003-3 06-05-03
17	Proposed Regulations on Deemed IRA 06-05-03
16	Safe Harbor 401(k) Chart 05-16-03; Rev. 10-30-03
15	IRS Approves Our IRA Prototypes 05-12-03
14	IRS Second White Paper On Future of Employee Plans Determination Letter Program 05-02-03
13	Defined Benefit Plans Available on the Portal 04-23-03
12	*Find It @ www.mhco.com Prototype Plan News* Article 04-17-03**
11	*Find It @ www.mhco.com "CHEAT SHEET" Prototype Plan* News Article ANSWERS 04-17-03**
10	IRS Final Regulations Concerning 204(h) Notice and McKay Hochman Highlights of the 204(h) Final Regulations 04-17-03
9	Department of Labor Advisory Opinion 95-17A Credit Card Loan Program Advisory Opinion Referred to in Prototype Plan News
8	Otherwise Excludable Employees Posted 03-07-03
7	Have Your 401(k)ake and Eat It Too; Sole Proprietor 401(k) Posted 03-07-03
6	401KPortal Enhancements for 2003 Posted 03-07-03
5	New Defined Contribution Administrative Forms Package 02-21-03
4	List of Defined Contribution Administrative Forms 02-21-03
3	DOL Renames Pension and Welfare Benefits Administration (PWBA) to Employee Benefit Security Administration (EBSA) 02-04-03
2	President's Budget Contains 3 Changes - Treasury Department Press Release 02-03-03
1	DOL Final Rules on Blackout Notice and Sample Notice 01-31-03