McKay Hochman - FAQ Main Page

McKay Hochman FAQs
Beneficiary FAQS		Matching Contributions FAQs
Bonus Option FAQs		Participant Loans
Compensation FAQs		Pension Protection Act
Davis Bacon Act FAQs		Plan Amendments
EGTRRA Changes FAQs		Premature Distributions
Elective Deferrals & Catch-up		QJSA Elimination from Plan FAQ
Eligibility FAQs		Required Minimum Distribution FAQs
Excess Deferral FAQs		Rollover FAQs
Family Attribution FAQ		Safe Harbor 401(k) & Related Top Heavy FAQs
Form 5500 FAQs		Testing
General Qualified Plan FAQs		Top Heavy FAQs
GUST FAQs		Unrelated Employers FAQs Vesting
Hardship FAQs		Waiver of Participation FAQs

Internal Revenue Service FAQs
Plans		Determination Letter Program
Rollovers Link Rev. 01-21-04 Loans Link Rev. 01-21-04		Determination Letter Process
401(k) Plans Link Rev. 07-25-05		Plan Terminations
SEPs		Plan Language Issues
SIMPLE-IRAs		Merged Plans
Individual Retirement Accounts Link Rev. 07-25-05		Multiple Employer Plans
Tax Sheltered Annuities		Schedule Q for 5300 - Demo 6
403(b) Plans Link Rev. 07-25-05		Sept. 30, 2003 GUST RAP Deadline
Distributions		Other Areas of Interest
Required Minimum Distributions		IRS 5500 Non-Filer DOL Coordination CP213 Notice
Distributions, Early Withdrawals, 10% Additional Tax Link Rev. 01-21-04		USERRA and SSCRA 01-21-04: Servicemembers Civil Relief Act of December 19, 2003 clarifies and replaces SSCRA.
Substantially Equal Payments - Rev. Rul. 2002-62		Community Renewal Relief Tax Act of 2000
Form 1099R Link Rev. 07-25-05		General List of FAQs on the IRS Site

Department Of Labor FAQs
Audit Waiver Requirements for Small Pension Plans		Reservists Being Called to Active Duty
Delinquent Filer Voluntary Compliance Program (DFVC)		Cash Balance Pension Plans
Voluntary Fiduciary Correction Program (VFCP)		QDRO's - An Overview
ERISA Filing Acceptance System (EFAST)		QDRO's - Determining Qualified Status and Paying Benefits
Pension Plans and ERISA		QDRO's - Drafting QDRO's


Bill Grossman 9/29/03, 01/21/04