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News Archive

2008 Alerts

Articles	FAQs	Resources & Links
403(b) Updates and Deadline Extended	Website Updated for 2009	Advance Copies of 2008 Form 5500 Forms Press Release
IRS Priority Guidance Plan		DOL Guidance on Fidelity Bonding FAB 2008-04 Press Release
Interim Valuation		IRS Cumulative List, N. 2008-108 for Cycle D
Interim Valuation		A Message from Rich Hochman

Articles	FAQs	Resources & Links
403(b)/401(k) Comparison Chart	DC Plan Amendments	Guidelines Regarding Rollovers as Business Start-ups (ROBS)
403(b)/401(k) Comparison Chart		IRS EPN – Special Edition of November 5, 2008
RMD Question		DOL Proposed Rules for Investment Advice Exemption for 401(k)s and IRAs
RMD Question		DOL Fact Sheet: Your Employer's Bankruptcy — How Will It Affect Your Employee Benefits?

Articles	FAQs	Resources & Links
COLA 2009	Rollover FAQs	ERPA Exam Program Opens
403(b) Deadline		DOL updates fiduciary guidance on exercising shareholder rights and investing in economically targeted investments
403(b) Plan Termination		PBGC Flat-Rate Premium Increase for Plan Year 2009 to $34
PPA Chart Update		SSA FAQs on Retirement Benefits

Articles	FAQs	Resources & Links
EGTRRA Letters, RP 2008-56	Required Minimum Distribution FAQs	IRS EPN, Fall 2008 Edition
EESA Retirement Provisons		IRS Priority Guidance Plan
EGTRRA Document on Portal		IRS EPN, Special Edition On AFTAP
New and Improved Website		IRS ERPA Webpage
SIMPLE,Safe Harbor 401(k), QACA		Contact Info for Employee Benefit Plan Sponsors Located in the Hurricane Disaster Areas
SIMPLE,Safe Harbor 401(k), QACA		DFVCP Penalty Calculator, Online Payment

Articles	FAQs	Resources & Links
EPCRS List of Changes	Premature Distribution FAQs	Transition Guidance for New Funding Rules and Funding-Related Benefit Limitations under PPA ‘06
Corrective Distribution for Failed ADP/ACP Test, More Than 12 Months after End of Plan Year Being Tested		IRS Retirement News for Employers, Summer 2008 Edition
Back-to-Basics Manual for Sale $199 Preview Contents, Preview Module 5		IRS EPN, August 25, 2008, N2008-62 Relief to Schools in Advance of 457(f) Proposed Regulations

Articles	FAQs	Resources & Links
EPCRS Updated	Bonus Options FAQs	IRS Announces ERPA Details and Starting Dates
Designated Roth Recap		DOL and SEC Info Sharing
Cincinnati Class		DOL Proposes Regulations to Improve Disclosure of Fees and Expenses

Articles	FAQs	Resources & Links
HEART Act	Beneficiary FAQs	DOL FAQs on Schedule C to Form 5500
Updated EPCRS Coming Soon		IRS EPN, Special Edition, July 1, 2008
IRS IR 2008-84 changes extension deadline for pass-through entities. Instead of extension ending on Oct. 15, it will end Sept. 15. Effective Jan 1, 2009.		DOL Reporting/Disclosure Guide
		Form 5500 Disaster Relief for June 2008
		FDIC $250,000 Bank Account Insurance for Certain Retirement Accounts

Articles	FAQs	Resources & Links
The ABCs of Controlled Groups	Safe Harbor 401(k) Plan	IRS EPN - Summer 2008
Updated EPCRS Coming Soon		Pending PPA Technical Corrections ACt
18 eSeminars, One Great Price		Law and Analysis Relating to IRAs
		Hearing on IRAs
		EBRI Statement for House Ways and Means on IRAs

Articles	FAQs	Resources & Links
PPA-Testing Changes for 2008	What is a blackout period?	IRS Retirement News for Employers, Spring Edition
Ineligible Employee Deferral Correction Chart Updated		Social Security Online Calculators
Off-calendar-year Plans		Investment Company Institute 2008 Fact Book
DOL Issues		Investment Company Institute 2008 Fact Book

Articles	FAQs	Resources & Links
QDIA FAQ, FAB 2003-3	If a plan document already satisfies the new qualified optional survive annuity (QOSA) requirements, must it be amended?	IRS Determination Webpage
		IRS Form 5500 Filing Webpage
		IRS Retirement Plan FAQs
IRS Priority Guidance Updated	May A QACA be added mid-year to an existing 401(k)?	DOL Retirement FAQs
IRS Priority Guidance Updated		IRS Correcting Plan Errors Webpage
Partial Rollovers		Internal Revenue Code
Partial Rollovers		ERISA

Articles	FAQs	Resources & Links
In-Service Distributions	Q Acronyms - QOSA	Press Release on Our 403(b) Docs
415 Amendment Timing	Q Acronyms - QOSA	IRS EPN - Special Edition April 2008
Severance Pay Under 415	EGTRRA Plan Amendments	DOL Online Video for Small Employers: Choosing a Retirement Plan

Articles	FAQs	Resources & Links
PPA Distribution Changes for 2008- Notice 2008-30	TH Comp Full Year?	IRS EPN - Spring 2008 Edition
Back-to-Basics, Part Two	TH Matching "May" Be Used	PBGC Final Rules on 2008
EGTRRA Documents On Way, Announcement 2008-23	DB H & W Rollover	PBGC FAQs on Premiums
EGTRRA Documents On Way, Announcement 2008-23	DB H & W Rollover	PBGC FAQs on Plan Funding

Articles	FAQs	Resources & Links
Deferral Deposit Deadline	EGTRRA Doc. Adoption Deadline	Deferral Deposit Deadline Proposed Reg
401(k) Supreme Court Case	EGTRRA Doc. Adoption Deadline	Supreme Court Case, LaRue v. DeWolff
403(b) Plan Doc. Available, FAQ 2	New Plan, Prior Method Data	2008 Form 1099-R Instructions
Remedial Amendment Cycle Charts	1st Distribution Timing	PBGC Disaster Relief Announcements
Overview of Nonspouse Beneficiary Rollover	415 Catch-Up Reason	PBGC Proposed Rules on Annual Financial and Actuarial Information Reporting; PPA
Required Beginning Date	2008 MHCO Education Catalog

Articles	FAQs	Resources & Links
Otherwise Excludable	Vesting Shorter than TH Schedule	IRS RNE, Winter 2008
403(b) Plan Document Available		IRS PPA DB Transition Guidance Funding Rules and Limitations
Responsibility for Collecting Contributions FAB 2008-1		IRS Timing Is Everything Survey for the IRS
Direct Rollover to Roth IRA	SH 401(k) and Discretionary Match	PBGC Disaster Relief Extensions for Nevada Storms and Flooding
Direct Rollover to Roth IRA	SH 401(k) and Discretionary Match	DOL AO 2008-2A Upholds ERISA Preemption of State Withholding Laws

Articles	Resources & Links
Five Years of E-mail Alerts	IRS EPN January 2008 Special Edition
ADP Testing	FAQs 10-12 on Cycle Changing Events
Match Return on Failed ADP Test	Joint Committee Report of the Tax Technical Corrections Act of 2007
Survey for IRS	PBGC Benefits Payable in Terminated Single Employer Plan
QACA, EACA, ACA Chart	PBGC Present Value of Maximum Benefit
Rollover Chart Updated	Back-to-Basics eSeminar Series

Articles	FAQs
415 Amendment	After severance, how long does a key employee remain key?
Cumulative List	Is the following a controlled group?
Spouse Beneficiary	Off-calendar plan, implementing PPA's top heavy vesting?

To learn more, call 1-973-492-1880 or e-mail info@mhco.com.