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News Archive

2007 Alerts

Articles	FAQs	Resources & Links
Cross-tested Prototype Plans	100% Vesting at Death?	DOL Prop. Fee Disclosure Reg.
Cross-tested Prototype Plans	100% Vesting at Death?	IRS EPN Winter Edition
403(b) Universal Availability	403(b) Portability	PBGC Disclosure of Termination Information Prop. Reg.
403(b) Universal Availability	403(b) Portability	PBGC Minimum Lump Sum Assumptions for Terminating Single-Employer Plans
Automatic Enrollment Clarifications	Real Estate in 401(k)

Articles	FAQs	Resources & Links
Automatic Enrollment, QDIA Notice Feedback	May a Cafeteria Plan with a Flexible Spending Account, an HSA, and a 401(k) permit any remaining money in the cafeteria plan to be swept into the 401(k) plan as deferrals at year end?	RP 2007-71, 403(b) School Document, Plan Amendments, Contract Issued Before 2009
2008 Agenda of Changes	May a nonspouse beneficiary directly roll a designated Roth account into an inherited IRA?	IRS Final Regs. on 403(b) Salary Deferral Agreements
Top 10 for 2007		IRS EPN Special Edition 11/30/07
Top 10 for 2007	401(k) Successor Plan Rules	Social Security Facts
IRS Model Automatic Enrollment and Default Investment Notice	401(k) Successor Plan Rules	2007 Cumulative List, Notice 2007-94

Articles	FAQs	Resources & Links
Automatic Enrollment Guidance	Top Heavy Exemption Example	IRS EPN Special Edition Automatic Enrollment Proposed Rules
RMD Time, Overview and Handling Missed RMDs	RR 2004-13 Top Heavy Exemption	IRS EPN Special Edition PPA DB Issues: Lump Sum Mortality Table, 204(h) Exemption
QDIA Notice FAQs		EBSA Testimony on Fees and Expenses
Statement Guidance Recap		California Wildfires; 5500 Extension
Statement Guidance Recap		IRS EP Examinations 2008 Priorities
MHCO PPA Webpage	SH - Different Eligibility by Source	Social Security Facts
IRS PPA Webpage	SH - Different Eligibility by Source
Predecessor Employers	5330 Rule Deferral Calc.
EBSA PPA Webpage	Amendment to 100% Vesting	IRS Saver's Credit News Release
EBSA PPA Webpage	Amendment to 100% Vesting	IRS Auto-Enroll QDIA Notice

Articles	FAQs	Resources & Links
Final QDIA Rules	Permitted Disparity Compensation	IRS EPN Special Issue
COLA for 2008	Permitted Disparity Compensation	IRS 401(k) Potential Mistakes
COLA for 2008	Design Example	Plan Year 2007 Form 5500
Statement Guidance, FAB 2007-3		N. 2007-89, 409A Reporting and Withholding for 2007
Statement Guidance, FAB 2007-3		N. 2007-86, 409A Additional Transition Relief
DOL DFVCP Calculator	Spouse Attribution	N. 2007-81, Interest Rate Modification
Asset and Stock Sales	Spouse Attribution	N. 2007-81, Interest Rate Modification

Articles	FAQs	Resources & Links
IRS Creates ERPA	Davis-Bacon Adoption Agreement	IRS EPN Fall Edition
	Davis-Bacon Adoption Agreement	Missing Participants
	Rollover from SEP	Orphan Plans
DL Program Temporaily Closed	SH Match Satisfy ADP?	BenefitsLink Bulletin About the Combined Deduction Limit
DL Program Temporaily Closed	SIMPLE to SH Plan	Off-Calendar-Year Plan Limits
Revisiting the Definition of Spouse	100% Vesting	ERPA Final Regs.
Revisiting the Definition of Spouse	Maximum DB Limit Attain
Nonspouse Beneficiary Rollover Document Change	Maximum DB Limit Attain
Nonspouse Beneficiary Rollover Document Change	Deadline to Start SH
Post-severance Compensation	Deadline to Start SH

Articles	FAQs	Resources & Links
QACA Plan Amendment Question	Statutory Eligibility Rule and Rehire Employees	409A Deadline Extended to 12-31-08
Safe Harbor 401(k)/QACA Chart		IRS EPN, Special Edition 08-28-07, Plan Amendment Resources
Safe Harbor 401(k)/QACA Chart		IRS EPN, 08-29-07, Prop. Rules: Benefit Restrictions for Underfunded Plans
GAP Period Income	Final 403(b) Regulations Explained Newkirk Press Release	IRS Webpage on 2007 Interim and Discretionary Amendments
Prototype Plan Seminar Survey		PBGC: Finding a Lost Pension
Prototype Plan Seminar Survey		DOL: Filing Claim for Retirement Benefit

Articles	FAQs	Resources & Links
New IRS Priority Guidance Plan	QACA 6% Auto Enroll Avoids Escalator?	RR 2007-58 Arrangements That Each Qualify as a Qualified Plan or Retirement Plan.
Change of 90-24 Transfers	Designated Roth Avoid RMD?
403(b) Regs Summarized in New Booklet	Over 70½ Conribute to Designated Roth?	Notice 2007-69 NRA Definition
	Designated Roth Rollover to Roth IRA < & > 70½	DOL Civil Penalty for Not Providing Employees the Employer Stock Diversification Notice
	Conversion of Traditional IRA to Roth IRA, AGI Limit?	N. 2007-67 Indian Tribal Plans (PPA)
Expiring Soon: Charitable Donations from an IRA	Conversion of Traditional IRA to Roth IRA, AGI Limit?	N. 2007-67 Indian Tribal Plans (PPA)

Articles	FAQs	Resources & Links
Final 403(b) Regulations	FAQ: Safe-Harbor Fixed Rate of Match	IRS Employee Plans News ; Special Edition of July 2007 on the Final 403(b) Regulations
Rich Hochman ASPPA ASAP	FAQ: Safe-Harbor Fixed Rate of Match	DOL Field Assistance Bulletin 2007-02 on ERISA Coverage of 403(b)s
Educating Employers on Plan Compliance	FAQ: May a Qualified Plan Hold Collectibles	Comments to the DOL on 401(k) Fees
Educating Employers on Plan Compliance		Proposed Law on 401(k) Fees
Partial Plan Terminations		VFCP Online Calculator
Partial Plan Terminations	FAQ: Miscalculated Loan	IRS EPCU
PPA for 2008	FAQ: Miscalculated Loan	IRS EPCU

Articles	FAQs	Resources & Links
Plans That Missed EGTRRA Deadline Rev. Proc 2007-49	FAQ: Must the ADP Test Be Rerun After Correction of Eligible EE Left Out	IRS Employee Plans News : Summer 2007
Plans That Missed EGTRRA Deadline Rev. Proc 2007-49		IRS Staggered RAP Webpage
SIMPLE IRA, Simple 401(k), Safe Harbor and QACA Comparison Chart	FAQ: Must ADP Test Be Rerun After EE Files Election But Deferrals Not Taken	IRS Announces Discontinuance of Schedule P to Form 5500
		Roth IRA Prototype Updated
	FAQ: Mandatory e-filing of Form 5500 Scheduled for Plan Year 2008	IRS Expands Project to Ensure 403(b) Universal Availability Compliance
SEP, Profit Sharing, Money Purchase and Defined Benefit Comparison Chart		Rev. Rul. 2007-48, Tax Consequences of a Nonexempt Employees' Trust.
	FAQ: Must Vesting Be Included on Each Quarter's Statement	Partial Plan Termination Rev. Ruling 2007-43

Articles	FAQs	Resources & Links
Roth Five-year Chart Updated	Are New Prototype Plans Required to Complete a Form 8905?	Mid-year Safe Harbor 401(k)
Auto-enrollment Safe Harbor 401(k)		Rulings and Determination Letters RP 2007-44; (Update of RP 2005-66)
Auto-enrollment Safe Harbor 401(k)		IRS Issues the DB LRMs
Plan Amendments: TRA '86 & GUST	May a Class Exclusion in a Prototype Plan Consist of One Person?	Final Reg, NRA Pension Plan Distribution
Plan Amendments: TRA '86 & GUST		Plan Fees and Expenses Webpage

Articles & FAQs	FAQs	Resources & Links
Final Roth Distribution Regulations	FAQ: Safe Harbor Notice Requirements for a New Plan or New Employee	IRS Retirement News for Employers ; Spring 2007 Edition
Final Roth Distribution Regulations		403(b) Pub 571; Rev 4-07
Nonspouse Beneficiary Rollover Update		IRS Designated Roth FAQs
Correcting Excess Annual Additions		IRS Designated Roth Brochure
Retirement Plan Insights Table of Contents		Remarks of Steven T. Miller Commissioner, TE-GE on May 3, 2007

Articles	FAQs	Resources & Links
The DOL Wants You!	FAQ: Nonspouse Beneficiary Rollover Rules	Designated Roth Final Regulations on Distributions, Rollovers and Reporting
The DOL Wants You!		Preferred Health Systems Chooses Newkirk:New Member Communications
Final 415 Regulations - DC		Social Security Annual Report
		ERISA
		DOL Compliance Assistance
Final 415 Regulations - DB		McKay Hochman 2007 Education Catalog

Articles	FAQs	Resources & Links
Plan Amendments Chart	Reasonable Rate of Interest for Participant Loans	Notice 2007-34 409A and Split-Dollar Life Insurance Arrangements
Plan Amendments Chart		IRS EPN, Special Edition Final 415 Regulations
Plan Termination Amendment		CRS Report on PBGC's Financial Health

Articles & FAQs	FAQs	Resources & Links
PPA Deduction Rules	FAQ: Exclusion from a Nonstandardized Prototype Plan	IRS Priority Guidance Plan Updated for PPA
PPA Deduction Rules		IRS Employee Plans News Spring 2007
Increase in 457 Plan Sponsorship		Deduction Rule Change from PPA
403(b) Related EPCRS Changes		EBSA Interim and Final QDRO Timing and Order of Issuance and Request for Comments

Article	FAQs	Resources & Links
DB Lump-sum Distributions	FAQ: Stopping Employer Matching	IRS RNE, Winter 2007 Edition
DB Lump-sum Distributions		Distributions from Terminated DC Plans & Orphan Plans to Require Inherited IRAs
Beneficiary Rollover Inherited IRAs		McKay Hochman's 2007 Education Catalog

Article	FAQs	Resources & Links
Plan Vesting After PPA	FAQ: Compensation for Calculating a Safe Harbor 401(k)	IRS Opens DB Pre-Approved EGTRRA Document Program and Cycle B. Feb. 1, 2007
Investment Advice
Plan Compensation & Disability		Newkirk's Updated Homepage
Terminating Plan, Cashouts of Amounts over $5,000		Newkirk's Updated Homepage

Articles	FAQs	Resources & Links
ADP / ACP Testing Changes	Controlled Group Coverage Test	IRS EPN Special Edition of 1-16-07 Cycle A Cash Balance Moratorium Plans
ADP / ACP Testing Changes		EBSA Investing and Diversification Webpage for Benefit Statements
PPA Distribution Guidance - Notice 2007-7		Newkirk Adds GAP Analysis to Targeted Communications Suite
Cash Balance Plans		DOL Compliance Assistance Webpage

To learn more, call 973-492-1880 or e-mail info@mhco.com.