McKay Hochman - IRS Regulations Page

IRS REGULATIONS

2007
06-22-07	Final Regulation on Distributions
05-24-07	Final Roth Regulations
04-13-07	Final Regulations under Code Section 409A
04-13-07	Final Code Section 415 Regulations
04-05-07	Final Regulations providing Mortality Tables

2006
11-17-06	IRS Final Regs. on Electronic Notices, Consents & Elections
10-27-06	IRS Final Reg on Electronic Notices, Consents & Elections

2005
12-01-05	Proposed Regulations Regarding Mortality Tables to be Used in Determining Current Liability of Defined Benefit Plans
09-29-05	Section 409A Proposed Regs for Nonqualified Deferred Compensation Plans
07-21-05	IRS Proposed Regs. - E-Notices for EB Plans and E-Consent
07-08-05	Circular 230 New Regulations
05-25-05	Proposed Regs. Under IRC 415 Regarding Limitations on Benefits & Contributions
03-02-05	Proposed Regs. on Roth Contributions to a 401(k) or 403(b) Plan
01-27-05	Proposed Regs. on Disclosure of Relative Values of Optional Forms of Benefit for QJSAs and QPSAs
01-24-05	Final Regs. on Elimination of Forms of Distribution in Defined Contribution Plans

2004
12-28-04	Final Regs. for 401(k) and 401(m) Plans
12-16-04	Temporary Regs. on Prohibited Allocations of Securities in an S Corporation ESOP
12-16-04	Proposed Regs. on Prohibited Allocation of Securities in an S Corporation ESOP
11-15-04	Temporary Regs. 403(b) Plan Salary Reductions in light of FICA
11-15-04	Proposed Regs. for 403(b) Plans
11-09-04	Proposed Regs. Pension Plan phased Distribution Retirement Program and Requirements for a Bona Fide Phased Retirement Program
03-24-04	Proposed Regs. Regarding Conditions under Which a Plan Amendment May Eliminate or Reduce Early Retirement Benefits, a Retirement Type Subsidy, or an Optional Form of Benefit under Section 411(d)(6)
03-15-04	Proposed Regs. Regarding Exclusion of Employees of 501(c)(3) Organizations in 401(k) and 401(m) Plans
02-13-04	Proposed Regs. Relating to the Determination of Fair Market Value of Life Insurance Distributed from a Retirement Plan Issued With Rev. Proc 2004-16 and Rev. Rul 2004-20 & Rev. Rul 2004-21

2003
12-16-03	Final Reg. - Disclosure of Relative Values of Optional Forms of Benefit
09-12-03	Final Regs. - Split-Dollar Arrangements
07-16-03	Proposed Regs. - 401(k) and 401(m) Plans Proposed Regs. - 401(k) and 401(m) Plans McKay Hochman Commentary 7-31-03
07-15-03	Final Regs. on Defined Benefit Plan Annuity Starting Date
07-10-03	Final Regs. - 457 Plans
07-09-03	Proposed Reg. - Eliminating Certain Participant Notices Upon Changes Distribution Forms, Such as When Eliminating QJSA
07-07-03	Final Regs. - Catch-Up Contributions Final Regulations on Catch-up Contributions McKay Hochman Commentary 07-10-03
06-09-03	Proposed Reg. - Stock Options
05-20-03	Proposed Regulation on Deemed IRAs McKay Hochman Commentary on Proposed Deemed IRA Reg.
04-09-03	Highlights of Final 204(h) Regulations McKay Hochman Highlights of the Final Regulations Final 204(h) Notice Regulation
04-07-03	Announcement 2003-22 Withdraws Proposed Cash Balance Regs.

2002
12-10-02	Proposed Reg. - Cash Balance Plans
12-02-02	Final Reg. - Qualified Plan Participant Loans
07-23-02	Proposed Reg. - Earnings Calculation Return/Re-characterize IRA Contributions
07-19-02	Final Reg. - Refund of Mistaken Contributions & Withdrawal Liability Payments
07-19-02	Final Reg. Notice to Interested Parties - Effective Date 1/1/03
05-07-02	Proposed Reg - 457(b) Plans
04-23-02	Proposed Reg. - ERISA 204(h) Notice Summary of Proposed Regulations For ERISA 204(h) McKay Hochman Analysis
04-17-02	Final Reg. - Required Minimum Distributions Required Minimum Distribution Information

07-31-00	Final Reg. - Participant Loans

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