Alert # 2012-1 | January 31, 2012

Form 8955-SSA FAQs

IRS guidance in the form of an FAQ page is available for Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits. Two of the questions pertain to 403(b) plans. Click here for the story.

Post-severance Compensation

We frequently get questions about post-severance compensation. Click here for an article on the subject.

QDIA Regulations

The regulations regarding qualified default investment alternatives have been in effect since December 24, 2007. Click here for a refresher article.

Catch-up Contributions

This is another topic that generates a lot of calls. Click here for an article on catch-up contributions.

Cross-Tested Contribution Caveats

Under certain circumstances, a gateway minimum contribution may need to be provided to participants who otherwise would not have been entitled to a cross-tested contribution. Click here for the story.

Retirement Plan News

Do you like our articles? Do you find them helpful? If you would like to provide your clients with detailed, up-to-date information written specifically for them, then our bimonthly plan sponsor newsletter — Retirement Plan News — is for you. We write it, you license it, we place your logo on it, and you send it to your clients. Click here for details.

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		2/21/12 or 2/22/12	2012 First Quarter Update
		2/23/12	Ethics Case Studies
		4/26/12	Ethics and Circular 230
		Newly Recorded	Participant Loans
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		Well organized, not overly detailed and easy to understand. Excellent examples! Barry Couturier FIM Group Controlled Group eSeminar

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