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[+] DOL/IRS
2005 Alerts
Gulf Opportunity Zone Act (GOZA) of 2005
What Is the Deadline for the Automatic Rollover Amendment After Notice 2005-95?
IRS User Fee Increases
USERRA Final Rules
Safe Harbor 401(k) Chart Revised for Final 401(k) Regulations
IRS Employee Plan News - Winter Edition
Nondeductible IRA vs. Qualified Plan After-Tax
Interim Plan Amendment News from the IRS, Notice 2005-95
In a preliminary ADP test, it was clear that one HCE would have an excess contribution of over $6,000. May the excess contribution be refunded during the current plan year? Or must the participant wait until the actual ADP test is run after the plan year closes?
IRS Cumulative List for 2005: Notice 2005-101
IRS Retirement News for Employers; Fall 2005
Katrina Guidance; IRS Provides KETRA Guidance Notice 2005-92
IRS Employee Plans News; Special Edition — Dec. 1, 2005
Pay-Per-Plan
PBGC Issues Final Rule Adopting More Current Mortality Assumptions
Help Navigating DOL Laws and Regulations
12/01/05 2005-24
Roth 401(k) Status
May a Cross-tested Safe Harbor Plan Have a Last-day Rule for the Cross-tested Allocation and Use the Cross-tested 5% Gateway (Versus the Three-times-the-least-NHCE Gateway)?
IRS Revised Web Has Advanced Search
IRS 401(k) Webpage
Hurricane Guidance Scorecard
IRS Fact Sheet on New Bankruptcy Law
Last Day of Plan Year Addressed by IRS
IRS Tax Relief in Disaster Situations
Roth 401(k) Update
Safe Harbor Notice in Compliance
Newkirk Roth Communications
IRS Remedial Amendment Cycles Chart
IRS Six-Month Filing Extension for Most
Post-Severance Compensation in a 403(b) Plan
DOL ERISA Enforcement
403(b) Perspectives
President's Advisory Panel on Tax Reform
Highlights of Changes to Form 5500 for the 2005 Plan Year
IRS Settlement Initiative
DOL Proposes Mandatory e-filing of Form 5500 by 2007 Plan Year
Where Is My IRS Determination Letter
Final 401(k) and 401(m) Regulations Webpage
DOL Sues Conn. Firm to Restore Benefits
IRS Improves Enforcement and Services in 2005
2006 Cost of Living Adjustments (COLA)
IRS Info Release 2005-122 Hurricane Info
DOL Hurricane ER Locator and EB Contact
Safe Harbor 401(k) Plan Exceptions to the 12-Month Plan Year Requirement
2005 Form 1099R Instructions
IRS EP Disaster Relief
DOL 10 Ways to Prepare for Retirement
Roth 401(k) Plan Amendment Update
Search Engine for the Code and Regs.
Enrolled Retirement Plan Agent (ERPA) Proposal
IRS' Tax Quotes
Use-It-Or-Lose-It
What the PBGC Guarantees
SSA Article: Adequacy of Retirement Wealth
Katrina Emergency Tax Relief Act of 2005 (KETRA)
Plan Amendment for Eligibility from 6 Months to 12 Months, Effect on Employees Who Have Not Yet Completed 6 Month Eligibility
Roth 401(k) FAQs
EBSA/IRA SEP Brochure
403(b) Final Regs Effective Date Postponed to After 2006
SEC Calculators, Quiz
Hurricane Katrina & Rita Links
FirstGov for Kids; GSA Pubs
Remedial Amendment Procedure
Newkirk Roth 401(k) Communications
IRS Katrina Hardship Rules
SSA Baby Names
EGTRRA Restatement News; Rev. Proc 2005-66
DOL Proposes Mandatory e-Filing of Form 5500
IRS Priority Guidance Plan for 2005-2006
IRS EPN; 8-26 Special Ed.
DOL PTE 84-14 Amended; QPAM
401(k) Final Regulations - Part Seven - Other CODA Rules
Does the10% Premature Distribution Penalty Apply for Qualified Plan Participants Who Retire at Age 56?
Anti-cutback Regulations
IRS Prop. Reg. E-Communications
DOL Issues Form 5500 for 2005
DOL Final Reg. E-Communications
Rev. Rul. 2005-55 Retiree Health Accounts in a Profit Sharing Plan
401(k) Final Regulations - Part Six Distribution Rules
On An Eligible Rollover Distribution, May an Individual Request Withholding Greater Then the Mandatory 20%?
Record Retention Guidelines
LRM Status
EGTRRA Document Updates
EBSA - Pension Publications
Circular 230 Disclosure
Stock Ownership in a Qualified Plan Is Not Attributed to the Individual Participants.
Circular 230 Final Regs.
Outstanding 403(b) Issues
IRS Employee Plans News - Summer Edition
VCP Support
Final 401(k) Regs -- Part 5 Hardship Rules
ERISA 403(b) Pay-Per-Plan
Section 415 Prop. Regs.
SEP and SIMPLE IRA Exempt from Bankruptcy Estate
IRS Retirement Plans Community Webpage
Flex Account "Use-It-Or-Lose-It"
IRS Retirement News for Employers
IRS Newsflash: GUST Closing
Bankruptcy Law - Part Two
Does the 10% Excise Tax Penalty for Premature Plan Distribution Apply When the Reason for the Distribution Is a Participant's Disability?
IRS Closes GUST, Opens EGTRRA
IRS Adds Grace Period to "Use-It-Or-Lose-It" Rule on Flexible Spending Accounts
IRS IRA Resource Guide
GUST Closes, EGTRRA Opens
DOL Advisory Opinion 2005-04A
IRS Guidance on Practitioners Amending Volume Submitter Plans
New Bankruptcy Law
Abandoned Plans, Proposed
Life Insurance in Retirement Plans
Medical Expense Exception
Proposed 403(b) Regulations
IRS Guidance on FMV for Life Insurance in a Qualified Plan
New Opportunities for Tax-Exempts
Portal Now Includes 403(b) Plan
IRS Posts Audit Guide
IRS Employee Plans News - Spring Edition
401(k) Final Regulations - Part Four Aggregation and Disaggregation
IRS Pub 1-EP: Understanding the Employee Plans Exam Process
QJSA Elimination FAQ Updated
Final 401(k) Regulations Restrict Targeted QNECs and QMACs
DOL Abandoned Plan Prop. Rules
DOL Abandoned Plan Fact Sheet
Final 401(k) Regs - Part Three Nondiscrimination and Deferral Nonforfeitability
DOL PTE for Abandoned Plans
Participant Rollovers Affect Involuntary Cashouts
Is a Plan’s Top-heavy Status for Next Year Based on the Account Balances of Key Employees in the Current Plan Year?
IRS Employee Plans News - Opening of EGTRRA M&P & VS Program
401(k) Final Regulations - Part Two Rules Regarding CODAs
IRS Opens EGTRRA Restatement
401(k) Final Regulations - Overview
Sole Proprietor and Partner Elective Deferral Rules from the Final 401(k) Regulations
IRS Employee Plans News - February Edition
Automatic Rollover Guidance Sent to Our Clients
Optional Forms of Benefit Final Reg.
IRS on Short-Term Employees in Nondiscrimination Tests
401(k) Final Regulations - Part One Definition of CODA and How Elective Deferrals Are Made
What Is the Effective Date of the Final 401(k) Regulations?
Prop. Regs. Disclosure of Relative Value of Optional Benefits
IRS Automatic Rollover Guidance - Part Two
Pres. Bush's Proposal for PBGC
Retirement Savings Article
401(k) Final Regulations
When Is A Child's Stock Ownership Interest Attributed To A Parent?
IRS Tax Service Releases Including Definition of a "Qualifying Child"
IRS 2004 List of Changes in Plan Qualification Requirements
IRS Automatic Rollover Guidance
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