[+] Research Topics
[+] Commentary
[+] Charts
[+] DOL/IRS
2003 Alerts
Short Plan Year Chart and New Participant Entering Plan After the First Day of the Full Plan Year Chart
Maximum Loan Calculation When More Than One Loan in a 12 Month
Controlled Group Coverage Test
Transition Rules for PEOs
Pub. 590 on IRAs
Final RMD Regulations Require Beneficiary Distributions to Be Based On New Final Regulations
Pub.560 on Small Business Plans
Surveying for Flat Dollar QNEC and Flat Dollar Matching Contribution Formulas
Maximum contribution for sole proprietor when both a DB plan and a 401(k) plan.
PEO Transition Rule Rev. Proc.
Advisory Opinion 2003-15A
Excess Contributions Removed between 2 1/2 Months and 12 Months After the End of the Testing Plan Year
SEC Invest Wisely Brochure
Pub.571 on 403(b)s
Rich Hochman's IRS Testimony on Proposed 401(k)(m) Regulations
Deadline for Depositing Elective Deferrals
Maximum PBGC Benefit
Catch-up Contributions
EBSA Organization Chart
Corrective Distribution Charts, Excess Contributions in 2 1/2 Months
IRS Guides for Charitable Organizations
US Chamber of Commerce For Cash Balance Plans
Safe-Harbor 401(k) Chart Updated
Must a rollover be included in the top-heavy account balance determination?
DOL Fact Sheet on 401(k) Orphan Plans
IRS Compliance Material
May a plan offer a tiered match that provides higher rates of matching contributions at higher rates of deferrals?
Cost-of-Living Adjustments for 2004
Deadline for providing the GUST Summary Plan Description
GUST Deadline, A Post September 30th Recap
If matching contributions are forfeited and then reallocated as additional matching contributions, are they included in the ACP test?
IRS Published Guidance
Cross-tested Plan Contributions
DOL Prohibited Exemptions
Ineligible Employee Makes Elective Deferral
DOL Addresses Mutual Fund Profiles in AO 2003-11A
How are annual additions calculated?
204(h) Notice Final Regulations Became Effective Sept. 9, 2003
Final Regulations on Split-Dollar Arrangements
A spouse beneficiary wants to repay the deceased participant’s loan after a deemed distribution has occurred. Is the repayment considered an after-tax contribution?
Corrective Distribution Charts: Excess Annual Additions
How to Obtain Employee Benefit Documents from the DOL
GUST Amendment Submission Extension and RMD Amendment Extension
Spousal Consent on a Participant Loan
403(b) Rollover Rules Post-EGTRRA
DOL Advisory Opinion 2003-09A on 12b-1 and Subtransfer Fees
IRS CP 213 Notice FAQs
Top heavy determination when company is spun-off
Corrective Distribution Charts: Excess Deferrals
Form 5500 Delinquent Filer Program
Spouse Beneficiary Rules 2003
Balloon payment after USERRA or after a leave of absence not required in plan.
A Final ? Word on Plan Amendments and GUST Submission Extension
Catch up contributions three ways.
401(k) Proposed Reg. Overview
Attachment with catch-up example caused by Code Section 415 limit being exceeded.
DOL QMCSO Compliance Guide
Cash Balance Plans Land in Court
Soldiers and Sailors Civil Relief Act 6% interest rate limit
IRS Missing Participant Program
EPCRS Fee Increases
Protection from Creditors Article
401(k) Proposed Regulation
1099-R Instructions for 2003
Eliminating QJSA from a Plan
401(K) Proposed Regs.
Predecessor employer does not have to be a related employer.
USERRA Article
Additional IRS Releases
EBSA Fact Sheets
Sept. 30, GUST Deadline
Buyback when an investment gain or loss on funds that had been rolled into an IRA.
IRS FAQs on GUST Deadline
Recently Issued: IRS Regulations, Revenue Rulings and DOL Adv. Op.
IRS to Issue Guidance on Allocating Expenses
Should EGTRRA amendment be included when submitting GUST?
Catch-up Contributions Article
When a Defined Contribution plan terminates, must all participants become 100% vested?
Participants Have More to Defer Under New Tax Law
New EPCRS, Rev. Proc.2003-44
Cross-tested plan, is other testing affected if an HCE rate group fails testing ratio but passes ABT?
DOL Elective Deferral Deadline Question on Form 5500
Beneficiary Options 2003
Proof of Hardship
IRS's PLR Retrieval List
DOL Addresses Allocating Plan Expenses in FAB 2003-3
Blackout Notice when investment changes only allowed quarterly.
New Federal Tax Withholding Table
IRS Issues Proposed Deemed IRA Regulations
Which test is first coverage or ADP/ACP?
May an employer terminate a 403(b) and transfer each participant's assets to a 401(k)?
Safe Harbor 401(k) Topic Page
DOL Guidance on 401(k) Loans for Officers and Directors
What is the deadline for a self-employed individual or partner to make his or her elective deferral contribution?
IRS Small Business Guide Includes Retirement Information
McKay Hochman Seminar Catalog
Is a safe harbor 401(k) 3% nonelective contribution plan exempt from top-heavy?
Rollover Chart
Final 204(h) Regulations
Follow-up to prior e-mail alert: Excess deferral refunded after April 15th, how does double taxation occur?
Cash Balance Proposed Regulations Withdrawn
McKay Hochman Plan Documents Chart of Available Plans
If 402(g) limit exceeded, how is an investment loss handled when the excess deferral is returned?
403(b) Plans and 457 Plans: Perfect Together Article
PEO Deadline for Calendar-Year Plans is April 30, 2003.
DOL FAQs for Reservist Called to Active Duty
IRS Employee Plans News Spring Edition
May a waiver of participation be made on a standardized plan?
Plan with 2 years of service eligibility, after one year of service, an employee has an 8 year break-in-service, what is counted?
Testing Otherwise Excludable Employees
Bonus Option Question Background
Small Plan Audit Rules Article
May elective deferrals on bonus be precluded by "0" in Bonus Option?
If participant Is deferring 5% but does not complete a bonus deferral form, what deferral should be withheld on the bonus?
If no deferrals are withheld from the bonus as required, how is this corrected?
Arkansas Conforms to EGTRRA
Have Your §401(k)ake and Eat It Too Sole Proprietor 401(k) - The Plan of 2003
Re-consideration of FAQ in 2003-2: "May a participant obtain a loan or insurance using money rolled in from a traditional IRA?"
EPCRS Topical Index
EPCRS Rev. Proc. 2002-47
More than 5% owner's assets paid as QDRO to former spouse. Are the assets in the top-heavy test and, if so, for how long? Any difference if the assets are left in plan?
Minimum Distribution Article with 403(b) Rules
When will an amendment to a Volume Submitter require it to be treated as an individually designed plan?
DOL/SEC Issue Final Blackout Rules
May a participant obtain a loan or purchase life insurance with Deemed IRA contributions?
New Form 5500 Links
President's Budget Contains Proposals for Major Changes
How is a 401(k) Safe Harbor plan provision added after the plan is restated and amended for GUST?
New Publication 571 on 403(b) Plans
May a participant obtain a loan or purchase life insurance using money from a traditional IRA that has been rolled into a qualified plan? This question was reconsidered in alert 2003-3
DOL Renames PWBA to EBSA
Blackout Notice Effective Jan. 26, 2003
If matching was made in 2002 on a plan not yet restated for GUST and EGTRRA, must the new EGTRRA vesting for matching be applied?
Everything You Need to Know About Required Minimum Distributions
2003 Cost of Living Adjustments
IRA RMD Notice
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