Alert # 2010-4|March 11, 2010

ERISA v. Non-ERISA 403(b)

In Field Assistance Bulletin 2010-01, the Department of Labor issued guidance that clarifies whether it is permissible for a non-ERISA plan to have only one investment vendor. Click here for the details. 

Don’t Forget!

What are the most commonly forgotten, or perhaps overlooked, top-heavy rules? The answer may surprise you. Failure to understand top-heavy rules may be quite costly for a client, while a mastery of the rules will enable you to manage client expectations from the earliest stages of the planning process. Click here for the story. Sign up for our Top-Heavy Rules eSeminar on 3/31. Click here for details.

Controlled Group

Company A has two owners and each owns 50%. Company B has four owners — the two owners of Company A plus two others. All four of Company B’s owners are siblings. Is this a brother-sister controlled group? Click here for the answer.

Roth Conversion

A Roth IRA conversion is not for everyone. However, there are some good reasons to convert. Click here for a list. For more information on Roth conversion, sign up for our eSeminar on 3/17. Click here for details.

Back-to-Basics

This year, our popular Back-to-Basics course is being offered as an eSeminar only. It consists of three live and 15 recorded 60-minute classes for only $399 per attendee. (Total number of CE hours is 17). Click here for details.

		eSeminars:
		Classes tend to fill up fast. Visit www.newkirk.com/event for more information today!
		3/17/10	New Roth Conversion and Portability
		3/30/10	What's New on the 5500 Forms?
		3/31/10	Top-Heavy Rules, Keys, Family Attribution, Bonding
		4/7/10	Controlled Groups
		4/8/10	2010 Back-to-Basics Series
		4/21/10 or 4/22/10	Ethics for the Retirement Plan Professional
		Click here for a printable schedule of the 2010 eSeminars and eSeminar Series. Please see each individual course description for specific course levels, registration deadlines, fees, technical specifications for online events, continuing education credits, and other important information.

		Regional Seminars:
		Visit www.mhco.com for more information, or click the link below.
		5/11-12/10	Retirement Plan Insights — Coraopolis, PA
		6/8-9/10	Practitioner — Oakbrook, IL
		6/8-9/10	Retirement Plan Insights — Oakbrook, IL
		Click here for a printable schedule of the 2010 Regional Seminars. Please see each individual course description for specific course levels, registration deadlines, fees, continuing education credits, and other important information.

The general information in this e-mail alert is not intended to be nor should it be treated as tax, legal, or accounting advice. Additional issues could exist that would affect the tax treatment of a specific transaction, and, therefore, taxpayers should seek advice from an independent tax advisor based on their particular circumstances before acting on any information presented. This information is not intended to be nor can it be used by any taxpayer for the purpose of avoiding tax penalties.

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