In keeping with the five year anniversary of E-mail Alert,
below are some FAQs from the first five years of E-mail Alerts!

FAQs from 2003

How is a 401(k) Safe Harbor plan provision added after the plan is restated and amended for GUST? Rev. 01/27/03, E-mail Alert 2003-2

In a Cross-Tested plan, is other plan testing affected when a highly compensated rate group fails on the ratio/percentage basis, but passes the demographics portion of the average benefits test (ABT)? Rev. 06/19/03, E-mail Alert 2003-11

FAQs From 2004

What Are the Form 5500, Counting Participant Rules? Rev. 04/16/04 E-mail Alert 2004-8

May an alternate payee take distributions when the domestic relations order (DRO) is deemed qualified? Or must he or she wait until the participant has a distributable event? Rev. 05/28/04 E-mail Alert 2004-11

FAQs from 2005

When is a child’s stock ownership attributed to the parent? Rev. 01/06/05, E-mail Alert 2005-1

In the past, targeted qualified nonelective contributions (QNECs) have been used to correct plans that fail the average deferral percentage (ADP) test. Are targeted QNECs permissible under the final 401(k) regulations? Rev. 03/17/05, E-mail Alert 2005-5

FAQs from 2006

What Are the Effective Dates for the DC Provisions of PPA? Rev. 08/31/06, E-mail Alert 2006-18

What Is Net Unrealized Appreciation? Rev. 03/23/06, E-mail Alert 2006-6

FAQs from 2007

What groups of employees may generally be excluded from a nonstandardized prototype plan? Rev. 03/30/07; E-mail Alert 2007-4

What are the requirements for providing a brand-new plan with a safe harbor notice? What about providing that notice to a brand-new employee? Rev. 05/24/07; E-mail Alert 2007-7

Bill Grossman, QPA