|
List of McKay Hochman Commentary on Our Website Updated - Ongoing Basis |
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Subject
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Co-Subject |
Title |
Date |
| 125 Plan | Grace Period | Use It or Lose It | 10-13-05 |
| 204(h) Notice | Final Regs. | 204(h) Final Regulations | 04-09-03 |
| 401(k) Final Regs | Targeted QNEC | Final 401(k) Regs-Targeted QNEC/QMAC Restriction | 03-17-05 |
| 401(k) Final Regs | Overview | Final 401(k) Regs - An Overview | 02-17-05 |
| 401(k) Final Regs | Sole Proprietor | Sole Proprietors/Elective Deferrals | 02-17-05 |
| 401(k) Final Regs | Part One | Final 401(k) Regs 1 Intro and Elective Deferral Rules | 02-03-05 |
| 401(k) Final Regs | Part Two | Final 401(k) Regs 2 Qualified CODA Rules | 03-03-05 |
| 401(k) Final Regs | Part Three | Final 401(k) Regs 3 Nondiscrimination; Nonforfeitability | 03-17-05 |
| 401(k) Final Regs | Part Four | Final 401(k) Regs 4 Aggregation; Disaggregation | 03-31-05 |
| 401(k) Final Regs | Part Five | Final 401(k) Regs 5 Hardship Distributions | 06-23-05 |
| 401(k) Final Regs | Part Six | Final 401(k) Regs 6 Distribution Rules | 07-21-05 |
| 401(k) Final Regs | Part Seven | Final 401(k) Regs 7 Additional CODA Requirements | 08-18-05 |
| 401(k) Prop. Reg. | In-depth | 401(k) Proposed Regulation In-depth Commentary | 07-31-03 |
| 401(k) Prop. Reg. | Overview | 401(k) Proposed Regulation Overview | 08-28-03 |
| 401(k) Prop. Reg. | Bottom-Up QNEC | Surveying Flat Dollar QNEC and Flat Dollar Match | 12-05-03 |
| 401(k) Safe Harbor | FAQs | 401(k) Safe Harbor FAQs | 07-03-08 |
| 401(k) Safe Harbor | Discretionary Match | Discretionary Match and Safe Harbor 401(k) | 02-21-08 |
| 401(k) Safe Harbor | Notice | Requirements for Notice Brand-new plan | 05-24-07 |
| 401(k) Safe Harbor | Compensation | 401(k) Safe Harbor Compensation | 02-09-07 |
| 401(k) Safe Harbor | 2006 | Safe Harbor 401(k) Plans for 2006 | 02-09-06 |
| 401(k) Safe Harbor | Chart | Revised 401(k) Safe Harbor Chart | 12-29-05 |
| 401(k) Safe Harbor | Cross-Tested | Safe Harbor 401(k) With Cross-Tested Allocation | 12-01-05 |
| 401(k) Safe Harbor | Compliance | Safe Harbor 401(k) Notice in Compliance w/Regs. | 11-17-05 |
| 401(k) Safe Harbor | 12 Month Exceptions | Exceptions to 12 Month Plan Year | 10-27-05 |
| 401(k) Safe Harbor | Discretionary Match | Safe Harbor 401(k) Discretionary Match | 10-27-05 |
| 401(k) Safe Harbor | Termination | Terminating a Safe-Harbor 401(k) Plan with a Short Plan Year | 06-09-05 |
| 401(k) Safe Harbor | 2005 | Safe Harbor Plans for 2005 | 11-18-04 |
| 401(k) Safe Harbor | Top Heavy | 401(k) Safe Harbor Plans and Top Heavy Rules Post-EGTRRA | 10-01-02 |
| 401(k) Safe Harbor | 2003 | Time to Decide on a Safe Harbor 401(k) for 2003 | 09-01-02 |
| 401(k) Safe Harbor | 2004 | Safe Harbor Article | 11-07-03 |
| 401(k) Safe Harbor | Top Heavy | Plan Design Issues - Top Heavy Rules, RR 2004-13 | 03-19-04 |
| 401(k) Safe Harbor | Top-Heavy | Coordinating Top Heavy and Safe Harbor | 10-21-04 |
| 401(k) Sole Prop. | Plan Design | Have You 401(k)ake and Eat It Too; Sole Proprietor 401(k) | 03-07-03 |
| 401(k) Testing | Otherwise Ex. | Otherwise Excludable | 02-21-08 |
| 401(k) Testing | Otherwise Ex. | Otherwise Excludable Employees | 03-07-03 |
| 403(b) | Plan Document | 403(b) Plan Document Available FAQ 2 | 03-14-08 |
| 403(b) | Plan Document | 403(b) Plan Document Available FAQ 1 | 02-21-08 |
| 403(b) | Universal Avail. | Universal Availability in the Final 403(b) Regs. | 12-20-07 |
| 403(b) | 90-24 Transfers | Change of 90-24 Transfers | 08-23-07 |
| 403(b) | Final Regs. | 403(b) Final Regulations | 08-03-07 |
| 403(b) | EPCRS 2006 | 403(b) Related EPCRS Changes | 03-30-07 |
| 403(b) | Contributions | How Much Can Be Contributed in 2006? | 02-23-06 |
| 403(b) | Severance Comp | Post Severance Comp in a 403(b) Plan | 11-17-05 |
| 403(b) | Delay | 403(b) Final Regulations Postponed | 09-29-05 |
| 403(b) | From Prop.Regs. | Outstanding 403(b) Issues | 07-08-05 |
| 403(b) | 457(b) | New Opportunities for Tax Exempts | 04-14-05 |
| 403(b) | Proposed Regs. | Proposed 403(b) Regulations | 04-14-05 |
| 403(b) | Contributions | Contributions Four-Part Article | 02-23-04 |
| 403(b) | RMD | Final RMD Rules and 403(b) Rules | 06-15-02 |
| 403(b) | 457 | 403(b) and 457 Plan - Perfect Together | 01-03 |
| 403(b) | EGTRRA | 403(b) EGTRRA Changes | 03-02 |
| 403(b) | Rollovers | 403(b) Rollover Rules Post-EGTRRA | 09-11-03 |
| 412(i) | Insurance Abuses | Insurance Policy Abuses | 03-19-04 |
| 415 Final Regs | Excess Annual | Correcting Excess Annual Additions | 05-24-07 |
| 415 Final Regs | DC Rules | Final 415 Regulations - DC | 05-03-07 |
| 415 Final Regs | DB Rules | Final 415 Regulations - DB | 05-03-07 |
| 415 Prop. Regs. | Severance Comp. | Section 415 Prop Regs & IRS Severance Comp. Rules | 06-09-05 |
| 457 | Popular | Increase in 457 Plan Sponsorship | 03-30-07 |
| Abandoned Plans | DOL Final Rule | DOL Final Regs. on Abandoned Plans | 05-25-06 |
| Abandoned Plans | DOL Proposed Rule | Abandoned Plans | 04-28-05 |
| ACT | Educating ERs | ACT Report on Educating Employers on Plan Compliance | 08-03-07 |
| ADP Testing | Match Return | Match Return on Failed ADP Test | 01-31-08 |
| ADP Testing | ADP | Back-to-Basics: ADP Testing Updated | 01-31-08 |
| ADP Testing | ADP | ADP Testing Time | 01-22-04 |
| AJCA 2004 | Nonqualified Plans | AJCA 2004: Nonqualified Plans | 11-18-04 |
| Amending a Plan | ADP/ACP | Amending a Plan for ADP.ACP Testing | 06-22-06 |
| Asset and Stock | Part One | Asset and Stock Sales; Coverage Transition Rule | 10-26-07 |
| Attribution | Child | Ownership Attribution Rules | 01-06-05 |
| Automatic Enroll | 401(k)/403(b) | Automatic Enrollment Rules Clarified | 05-14-04 |
| Automatic Rollover | Newkirk Products | Rollover Solutions for Mandatory Distributions | 03-17-05 |
| Automatic Rollover | Part 2 | Automatic Rollover Guidance - Part 2 | 02-03-05 |
| Automatic Rollover | N2005-5 | Automatic Rollover Guidance | 01-06-05 |
| Automatic Rollover | Doc Amendment | Document Amendment for Automatic Rollovers | 11-04-04 |
| Automatic Rollover | Proposed Rule | Proposed Automatic Rollover Rules | 04-01-04 |
| Automatic Rollover | Final Rule | Final Automatic Rollover Rules | 10-07-04 |
| Blackout Notice | S-O Act | Sarbanes-Oxley Act | 07-30-02 |
| Blackout Notice | Final Rules | Sarbanes-Oxley Final Rules From DOL on Blackout Notice | 02-06-03 |
| Blackout Notice | Back-to-Basics | Back-to-Basics: Blackout Notice Rules | 03-19-04 |
| Cafeteria Plan | Back-to-Basics | Back-to-Basics: Cafeteria Plan | 12-03-04 |
| Cash Balance | EGTRRA | EGTRRA Cash Balance Plan Available | 12-15-06 |
| Cash Balance | IBM Case Reversed | IBM Cash Balance Case Reversed | 08-17-06 |
| Catch-up Contrib. | Final Regs. | Final Regulations on Catch-up Contributions | 07-10-03 |
| Catch-up E.G.s | 415 | Catch-up Scenarios | 01-22-04 |
| Chart | Short Plan Year | Short Plan Year Chart | 02-09-07 |
| Chart | AgeWt/DB, Cash Bal | Comparison Chart | 07-07-06 |
| Circular 230 | Disclosure | Circular 230 - New DIsclosure Language | 07-08-05 |
| COLA | 2006-2007 | IRS/SSA Cost of Living Adjustments for 2007 | 10-27-06 |
| COLA | 2002-2006 | IRS/SSA Cost of Living Adjustments for 2006 | 10-21-05 |
| Compensation | Disability Pay | Plan Compensation and Disability | 02-09-07 |
| Compensation | Back-to-Basics | Back-to-Basics: Compensation | 11-04-04 |
| Contrib. Collection | FAB 2008-1 | Responsibility for Contribution Collection, FAB 2008-1 | 02-21-08 |
| Controlled Group | Basics | ABCs of Controlled Groups | 07-03-08 |
| Controlled Group | Coverage | Coverage for a Controlled Group | 12-17-03 |
| Controlled Group | Husband-Wife | Family Attributions Rules | 04-15-04 |
| Coverage | Part 1 | Back-to-Basics: Coverage Testing, Part One | 04-29-04 |
| Coverage | ABT | Coverage Testing, Part Two - ABT w/cross-test | 07-23-04 |
| Coverage | 501(c)(3) | Coverage Exemption for 501(c)(3) Employees | 04-01-04 |
| Coverage | Groups | Groups Excludale From Participation | 03-30-07 |
| Creditor Protection | Bankruptcy Law | Bankruptcy Law - Part Two | 05-26-05 |
| Creditor Protection | Bankruptcy Law | New Bankruptcy Law 2005 | 04-28-05 |
| Creditor Protection | Anti-alienation | Qualified Plan Protection From Creditors | 08-08-03 |
| Creditor Protection | Sole Proprietor | ERISA Protection for Sole Proprietor | 03-19-04 |
| Cross-Testing | Prototype | Cross-tested EGTRRA Prototype | 12-20-07 |
| Cross-Testing | Abuses | Nondiscrimination Abuses | 12-03-04 |
| Cumulative List | N2007-94 | 2007 Cumulative List | 01-11-08 |
| Cumulative List | N2007-3 | 2006 Cumulative List | 12-29-06 |
| Cumulative List | N2005-101 | 2005 Cumulative List | 02-09-06 |
| Cumulative List | N2004-84 | 2004 Cumulative List | 01-06-05 |
| Davis Bacon | Overview | Davis-Bacon Prevailing Wage Retirement Plans | 11-01-02 |
| Deductions | 404 | 404 Deductions When Fiscal and Plan Year Different | 06-22-06 |
| Dependent | GOZA 2005 | Definition of Dependent | 01-26-06 |
| Dependent | WFTRA 2004 | What is a Dependent? | 12-03-04 |
| Deposit Deadline | Proposed Regs. | Deferral Deposit Deadline, Proposed Regs. | 03-14-08 |
| Deposit Deadline | Incident | "Timely" Deferral Deposit Deadline Guidance Needed | 06-08-06 |
| Deposit Deadline | 5500 | DOL Deposit Deadline Question on Form 5500 | 05-01-03 |
| Deposit Deadline | 5500 | Deposit Deadline Enforcement | 03-04-04 |
| Deemed IRA | Prop. Regs. | Deemed IRA Proposed Regulations | 05-20-03 |
| Deemed IRA | Final Regs. | Final Deemed IRA Regulations | 07-23-04 |
| DFVC Program | 5500 | DFVC Program | 11-17-06 |
| Disability | Compensation | Plan Compensation and Disability | 02-09-07 |
| Disability | Definitions | 10% Penalty & Disability Definition | 05-26-05 |
| DOL Releases | 2008 | DOL Releases in 2008 | 06-12-08 |
| DOL AO 2003-11A | Profiles & 404(c) | DOL Advisory Mutual Fund Profiles Satisfy 404(c) | 09-25-03 |
| DOL AO 2003-09A | 12b-1 Fees | DOL Advisory and 12b-1 Fees | 09-11-03 |
| DOL FAB 2003-3 | Expenses | DOL Guidance on Allocating Expenses Among Participants | 06-05-03 |
| DOL Releases | April 2006 | DOL Releases: VFCP, Ophan Plan, FAB 2006-01 | 04-27-06 |
| E-SIGN | IRS Final Regs. | Final Regs.Electronic Notices, Consents, Elections | 11-17-06 |
| E-SIGN | IRS Prop. Regs. | Electronic Communications - Part One | 08-04-05 |
| E-SIGN | DOL Final Regs. | Electronic Communications - Part Two | 08-04-05 |
| EGTRRA | GUST | Preapproved Plan Determination Letters At This Time | 08-03-06 |
| EGTRRA | RP 2005-66 | IRS Web Resources for the Restatement Process | 04-14-06 |
EGTRRA |
Document | EGTRRA Document Restatement | 01-12-06 |
EGTRRA |
Document | EGTRRA Document, Update of July 21, 2005 | 07-21-05 |
EGTRRA |
GUST | IRS Closes GUST , Opens EGTRRA | 05-26-05 |
EGTRRA |
RP 2005-16 | IRS Opens EGTRRA Restatement | 03-03-05 |
EGTRRA |
Summary | EGTRRA Spells Relief | 06-07-01 |
EGTRRA |
GUST | EGTRRA Amendment in Light of GUST | 11-26-02 |
EGTRRA |
Conform | States Conforming with EGTRRA | 02-26-03 |
EGTRRA |
Amendment | EGTRRA Amendment, IRS TAM | 03-04-04 |
EGTRRA |
Restatement | Preparing for EGTRRA Restatement | 04-29-04 |
EGTRRA |
RAP | EGTRRA Staggered RAP | 09-23-04 |
| Eligibility | Rehire | 1-Year, 1,000 hours Examples | 09-12-07 |
| Eligibility | Rehire | Eligibility, 1-Year, 1,000-Hour and a Rehire | 06-22-06 |
| Eligibility | Statutory Rule | Statutory Eligibility Rule | 06-08-06 |
| Eligibility | Elapsed Time | Elapsed-Time Eligibility Method | 04-27-06 |
EPCRS |
2006 Revised | EPCRS 2006 Updated | 05-11-06 |
EPCRS |
IRS Audit Guide | IRS Posts Guide | 03-31-05 |
EPCRS |
2003/2004 | What is EPCRS? | 12-03-04 |
EPCRS |
2003 Rev. Proc. | EPCRS 2003 | 06-05-03 |
EPCRS |
Fee Increase | EPCRS Fee Increase | 08-14-03 |
| ERPA | Created | IRS Creates ERPA | 10-05-07 |
ERPA |
Rich's Testimony | IRS Testimony on ERPA | 07-07-06 |
ERPA |
Proposal | Enrolled Retirement Plan Agent | 10-13-05 |
| Excess Contrib. | Within 2½ Months | Excess Contribution Chart | 07-07-06 |
| Excess Deferrals | Chart | Excess Elective Deferrals | 04-13-06 |
| Expenses | Allocations | Allocating Plan Expenses in 2004 | 04-01-04 |
| Family Attribution | HCE; Key-EE | Family Attribution Rules | 04-08-02 |
| Favorable DLs | Determination Letters | Favorable Determination Letters | 03-09-06 |
| FDIC | Increase | FDIC Retirement Account Coverage Increase | 02-23-06 |
| Fees | DOL RFI | DOL RFI on 401(k) Fees | 05-03-07 |
| Fiduciary | DOL Guidance | Guid. on Fiduciary Responsibility, Ann L. Combs Stmt | 03-04-04 |
| Flex Account | Use it or Lose it | Flex Account "Use-it-or-lose-it" | 06-09-05 |
| Form 2848 | Power of Attny | Power of Attorney Form 2848 Changes | 07-09-04 |
| Form 2848 | Part II Updates | Form 2848 - Power of Attorney | 08-05-04 |
| Form 5500 | 2005 Changes | 2005 Form 5500 Changes | 11-10-05 |
| Form 5500 | Prop. E-filing | 2005 Form 5500 | 11-10-05 |
| Form 5500 | Continuing Part. | Form 5500 - Participants with Plan Balances | 04-15-04 |
| Form 8905 | Update 12-06 | Form 8905 Update | 12-15-06 |
| Form 8905 | Part II | Certification of Intent to Adopt a Preapproved Plan-Pt II | 07-20-06 |
| Form 8905 | Certification of Intent | Certification of Intent to Adopt a Preapproved Plan | 04-27-06 |
| Gulf Opp Zone | Hurricane | Gulf Opportunity Zone Act of 2005 | 12-29-05 |
| GUST Extension | Submission | GUST Submission and RMD Extension | 09-11-03 |
| Hardship | Sources | Hardship Sources | 02-09-07 |
| Hardship | Source Limits | Maximum Distributable Amount for a Hardship Dist. | 07-20-06 |
| Hardship | Medical Expenses | Medical Expense Exception | 04-28-05 |
| Hardship | Employer Funds | Hardship Withdrawal of Employer Funds | 06-11-04 |
| IRS IRA Guide | SIMPLE IRA, SEP | IRA Resource Guide | 05-12-05 |
| IRS Priorities | 2007-8 Update | IRS Updates Priority Guidance Plan | 05-22-08 |
| IRS Priorities | 2005 - 2006 | Priority Guidance Plan | 09-01-05 |
| JCWAA | Summary | Job Creation and Worker Assistance Act of 2002 | 03-09-02 |
| Katrina | KETRA N. 2005-92 | IRS Guidance on KETRA Notice. 2005-92 | 12-15-05 |
| Katrina | Hurricane Guidance | Hurricane Guidance Scorecard | 12-01-05 |
| Katrina | Links | Katrina Links | 09-29-05 |
| Katrina | 2005-70 | IRS Issues Katrina Guidance | 09-29-05 |
| Katrina | KETRA | Katrina Emergency Tax Relief Act | 09-29-05 |
| Katrina | Distributions | New Hardship Safe Harbors - Katrina | 09-18-05 |
| Last Day Rule | IRS Definition | Last Day of Plan Year Rule | 12-01-05 |
| Life Insurance | Fair Market Value | Life Insurance In Retirement Plans | 04-28-05 |
| Missing Participant | DOL Rules | Guidance on Missing Participant | 10-21-04 |
| Missing Participant | Prop. Rule | Missing Participants | 04-16-04 |
| Money Purchase | Eliminating | Eliminating Money Purchase Plans | 07-26-02 |
| Money Purchase | Vesting | Vesting Rules for Money Purchase Plans | 10-01-02 |
| New Comparability | Cross Testing | New Comparability Plan | 09-23-04 |
| Nondeductible IRA | After-Tax Reporting | Nondeductible IRA/Qualified Plan After-Tax Reporting | 12-29-05 |
| NonResident Alien | Definition | Non-Resident Alien Definition | 11-17-05 |
| NUA | Definition | What Is Net Unrealized Appreciation? | 03-23-06 |
| Off-Calendar-Year | Limits Updated | Off-Calendar-Year Limits Updated | 06-12-08 |
| Off-Calendar-Year | Limits | Off-Calendar-Year Plan Limit | 03-09-06 |
| Part-Timers | QAB | Part-Time and Seasonal Plan Design Wording | 06-22-06 |
| Partial Term. | RR 2007-43 | Partial Plan Terminations, RR 2007-43 | 08-03-07 |
| Participant Loans | Interest Rate | Reasonable rate of interest for Loans | 04-13-07 |
| Participant Loans | Multiple Loans | Calculating Maximum Loan When Multiple Loans | 12-17-03 |
| Participant Loans | Final Regulation | Overview of Final Regulations; Credit Card Loans | 01-08-04 |
| Participant Loans | Servicemember | Servicemember's Civil Relief Act | 02-09-04 |
| PBGC | Premium Increase | PBGC Premium Increase | 02-23-06 |
| PEO | Transition Rules | Transition Rules for PEOs, Rev. Proc. 2003-86 | 12-17-03 |
| Plan Amendment | Final 415 | Final 415 Reg Plan Amendment | 01-11-08 |
| Plan Amendments | DC TRA'86 to GUST | Plan Amendments Between TRA '86 & GUST | 06-22-07 |
| Plan Amendments | DC GUST to Pre-PPA | Plan Amendments Chart | 04-13-07 |
| Plan Amendments | 2006 | Plan Amendments for 2006 | 10-27-06 |
| Plan Amendments | QJSA Elimination | Eliminating QJSA from Plan | 03-15-05 |
| Plan Comparison | Chart | SEP, Profit Sharing, Money Purchase and Defined Benefit | 07-13-07 |
| Post-Severance | Compensation | Post-Severance Compensation Final 415 Reg. Rules | 10-05-07 |
| Post-Severance | Compensation | Post-Severance Compensation | 01-12-06 |
| PPA | Testing | PPA Testing Changes for Plan Year 2008 | 06-12-08 |
| PPA | QDIA FAQs | QDIA FAQs, FAB 2008-3 | 05-22-08 |
| PPA | 2008 Distrib. Guid. | Distribution Changes for 2008, Notice 2008-30 | 04-04-08 |
| PPA | Nonspouse Benef. | Overview of Nonspouse Beneficiary Rollover Rules | 03-14-08 |
| PPA | QACA, EACA, ACA | QACA, EACA, ACA Chart | 01-31-08 |
| PPA | Auto Enroll, QDIA | Auto Enroll and QDIA | |