[+] Research Topics
[+] Commentary
[+] Charts
[+] DOL/IRS
Proposed 403(b) Regulations
Calculating a Required Minimum Distribution for an Off-Calendar Year Plan
RPN Extreme Make-Over
IRS 2004 List of Changes in Plan Qualification Requirements
Newkirk Introduces SmartStatement
Newkirk Participant Investor Services
Nondiscrimination Abuses
What Is the Employee Plans Compliance Resolution System (EPCRS)?
IRS Highlights the New 403(b) Proposed Regulations
What Is A Dependent? WFTRA '04
Updated RMD Webpage
What Is A Cafeteria Plan
Updated Safe Harbor 401(k) Webpage
AJCA 2004
403(b) Proposed & Temporary Regs.
IRS Retirement News for Employers Addresses Form 2848
Safe Harbor 401(k) Plans for 2005
IRS on Short Term Employees in Nondiscrimination Tests
Working Families Tax Relief Act of 2004
Document Amendment for Automatic Rollovers
IRS Employee Plans News Extra Special October Edition
Back-to-Basics: Compensation
The IRS' COLA Table
2005 Education Programs - Smooth Sailing with Retirement Insights
IRS/SSA Cost of Living Adjustments (COLA) for 2005
Missing Participant DOL Guidance
Safe Harbor 401(k), Top-heavy Article and Correction to Formulas
IRS Employee Plan News -- Special Edition for October
Final Automatic Rollover Rules
Must a Participant Use All Other Assets Before a Hardship?
DOL FAB-2004-02 Missing Participant Rules
Proposed Rules for USERRA
SIMPLE IRA
Form 5500 for 2004
EGTRRA Staggered RAP (04-19)
RMD Calculation (04-18)
New Comparability Plan (04-18)
QDRO Distributions
Eligibility Requirements
IRS Retirement News for Employers - Summer Edition
Updates on IRS Power of Attorney Form 2848
Refund of Excess Contributions
Final Regulations on Deemed IRAs
After-Tax Rollovers
Successor Plan Rule
Exceptions to the 10% Premature Distribution Penalty
Rollover Rules Clarified
Average Benefits Percentage Test
Deemed IRA Final Regulations Issued
Power of Attorney Form 2848
Optional Forms of Payment Disclosure
Definition of Spouse
Repaying a Deemed Loan
IRS Retirement Plan Information Page
Hardship Withdrawal of Employer Contributions
DOL Fiduciary Education Campaign
Elective Deferrals Embezzled - "ERISA Jail" Exists
DOL: Fees and Expenses
Back-To-Basics, Coverage, Part Two, Average Benefits Test
IRS Small ER Managing Retirement Plans
Automatic Enrollment Rules Clarified
May a safe-harbor 401(k) plan change plan years by running a short plan year?
Retirement Plans Education Programs Catalog
Portal Updates: SPD and Deemed IRA
Preparing for EGTRRA Restatement
IRS Employee Plans News - April Special Edition
Coverage Testing Part One
Remedial Amendment Period
Husband and Wife Sole Proprietor, Controlled Group Rules
Congress Enacts Pension Funding Equity Act of 2004
Missing Participants
Proposed Automatic Rollover Rules
Matching Contribution Attributable to Elective Deferrals Being Returned Due to Failed ADP Test
Anti-Cutback Proposed Regs.
Coverage Exemption for 501(c)(3) Employees
IRS Employee Plans News - Spring
Spouse Beneficiary - "Stretch IRA"
PBGC Interim Reporting Relief
When does a catch up contribution occur because of an ADP failure with money to be returned?
Allocating Plan Expenses in 2004
Retirement Prospects of Baby Boomers
Plan Design Issue - Top Heavy Rules
IQPA Deposit Verification
DOL EFAST Request for Comments
ERISA Protection for Sole Proprietors
GUST - Compliance Discount
Small Plan Audit Rules
Insurance Policy Abuses
EGTRRA Amendment TAM
Top Heavy Defined Contribution Plan Account Balance Amounts
IRS EP News Special Edition
DOL Fiduciary Guidance on Mutual Funds
DOL 401(k) Info for Small Business
DOL Proposed Rule: Fiduciary Automatic Rollover Safe Harbor
Deposit Deadline Enforcement
Required Minimum Distribution Article
Recent Revenue Rulings (10, 11, 12, 13)
Base Integration Plan Forfeiture Options
403(b) Contributions, Four- Part Article
401(k) + 403(b) = Caution
Shut-down of Abusive Life Insurance Policies
TAM: EGTRRA Amendments on GUST Restatement
Servicemembers Civil Relief Act
May a beneficary choose the life expectancy method if there is only lump sum plan option?
RSAs, LSA, ERSAs and IDAs Proposed Anew
403(b)s: Contributions for 2004 and the Two Catch-ups Types
ADP Testing Time
May a plan document identify a default beneficiary for a participant who does not complete a designation of beneficiary form?
Breaking News
FAQ Page Updated
What do the phrases “per stirpes,” “by representation,” and “per capita” mean in terms of a beneficiary designation?
Chart: Excess Corrected After 12 Months After Close of Plan Year
Catch-up Scenarios
Final Loan Regulations and Credit Card Loans
What are the safe-harbor reasons for a hardship?
Form 5500 for 2003
Must a participant obtain funds from other resources before requesting a hardship withdrawal?
Retirement Savings and Household Wealth
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