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News Archive

2009 Alerts

Articles	Resources & Links
Roth IRA Conversions	IRS Tips for Year-End Donations
2009 Cumulative List	IRS Tax Guide
IRS Priority Guidance Plan	IRS 2010 Mileage Rate Change
Deadline Extended for Certain PPA Amendments	A. 2009-89: 403(b) RAP

Articles	FAQs	Resources & Links
Amendments for 2009	Can the Beneficiaries of a Trust use the Life Expectancy Payout Method?	IRS RNE, Fall 2009
		A. 2009-85: Form 5307
		PBGC Tech Update 09-4
		204(h) Notice Final Reg
Summary Prospectus		PBGC: Report. Events
		N. 2009-93: SSNs
		Investment Advice Regs Delayed Until May 2010

Articles	FAQs	Resources & Links
403(b) Universal Availability	Multiple Employer Plan on a Volume Submitter	Soc. Security Calculator
		IRS Auto Enroll FAQs
		IRS Rollover FAQs
EPCRS Failed ADP Test		A. 2009-82: Hybrid Plan Guidance
QDIA Notice Rules		A. 2009-82: Hybrid Plan Guidance

Articles	FAQs	Resources & Links
EPCRS Nonamender	Roth IRA Conversions in 2010	IRS EPN: Special Ed.
COLA Limits for 2010		2009 Form 5500 Schedule C FAQ
Paid Time Off Guidance
403(b) Deadline
EGTRRA Deadline		2010 PGBC Premiums
Creditor Protection		Final DB Regs

Articles	FAQs	Resources & Links
Model 402(f) Notice	What is the Top-Paid Group Election?	IRS EPN: Special Ed.
2009 Plan Termination		IRS EPN: Fall Ed.
RMD Guidance Issued		IRS RMD Webpage

Articles	FAQs	Resources & Links
Flurry of IRS Releases	May a QNEC of 100% of Compensation be Targeted to an Employee Who Worked Only One Week During the Year?	IRS EPN: Special Ed.
No More Prototype Waiver of Participation		FAB 2009-3: Summary Prospectus
Beneficiary Chart Updated		Retirement & Savings Initiatives
Safe Harbor 401(k) Chart Updated		IRS Retirement Plans Navigator
Compensation Ratio Testing		Nonbank Trustees and Custodians
Compensation Ratio Testing		Current List of ERPAs

Articles	FAQs	Resources & Links
Differential Pay Is Plan Compensation	When Does the IRS Permit Use of the DOL Onlind Earnings Calculator Under EPCRS?	EFAST2 DOL FAQs
Differential Pay Is Plan Compensation		403(b) EE Presentation
Rollovers as Business Start-ups (ROBS)		EFAST2 Approved Software

Articles	FAQs	Resources & Links
Safe Harbor for 2010	403(b) Plan Termination in 2009 — Is a Written Document Required?	IRS Requests Comments on DB(k) Issues
QAB 2006-3 and Restating for EGTRRA		IRS Requests Comments on DB(k) Issues
Earned Income Conversion Chart		Gov't Plans RAP Change Rev. Proc. 2009-36
Eligible Rollover Distribution Chart		IRS RNE, Summer 2009

Articles	FAQs	Resources & Links
403(b) Form 5500 Relief	Nonspouse Beneficiary Distributions: Mandatory Withholding?	PBGC Prop. Rule: EEs in Active Service During Plan Term
	Failure to Provide a Safe Harbor Notice	Correcting Plan Errors
	Failure to Provide a Safe Harbor Notice	PBGC's What's New

Articles	FAQs	Resources & Links
Excess Contribution Chart Updated	Maximum Contribution for Sole Proprietor when both a DB plan and a 401(k) plan	403(b) 5500 Guidance
		PBGC Disaster Relief
		Top Ten VCP Failures
Plan Design — Solo K	Loans and Bankruptcy	IRS 403(b) Webpage
	Safe Harbor — Testing When Stopping Midyear	IRS TIE Spring Edition
	Safe Harbor — Testing When Stopping Midyear	N. 2009-57: Rates

Articles	FAQs	Resources & Links
Beneficiary Chart	Prenups and Spousal Waivers	ASPPA VFCP Comments
Nonspouse Beneficiary Rollover Rules		ASPPA 403b Comments
Nonspouse Beneficiary Rollover Rules		PBGC Fact Sheet
Auto Enrollment — Updated Articles & Charts	5 Year Death Distribution Rule Exceeded	401khelpcenter.com President Injured
Auto Enrollment — Updated Articles & Charts	5 Year Death Distribution Rule Exceeded	Conkright v. Frommert

Articles	FAQs	Resources & Links
Auto Enroll - Part 4	$10,000 Plan Loan in Excess of 50% VAB?	EPCRS Forum, July 27
EESA Provision Chart	$10,000 Plan Loan in Excess of 50% VAB?	IRS EPN: Summer Ed
HEART Provision Chart	Post-Rehire Rules from Final Auto Enroll Regs vs. Break-in-Service	IRS List of ERPAs
WRERA Provision Chart		MHCO eSeminars
PPA: 3-Years Later		MHCO Links

Articles	FAQs	Resources & Links
Safe Harbor 401(k) Chart Updated	May a Designated Roth Account be rolled to a Roth IRA? Will it satisfy the five-year rule?	Investment Advice Regs Delay to Nov. 18, 2009
Safe Harbor 401(k) Chart Updated		Control Group Final Reg
Auto Enroll Final Regs Part 3		Pub 4492-B: Midwest Disaster Area Tax Relief
Auto Enroll Final Regs Part 3		Florida Disaster Relief
403(b) Annual Additions		IRS Withholding Adjustment Option

Articles	FAQs	Resources & Links
Auto Enroll Final Regs Part 2	Late 5500: May an Employer Use DFVCP Upon Receiving an IRS Inquiry	Retirement News for Employers, Spring 2009
Stopping a Safe Harbor NEC Mid Year		403(b) Publication 571
Ineligible Employee Deferral Correction Chart		Joint Hearing to Examine Target Date Funds
COLA Cards Available		2009 1099-R & 5498 Instructions

Articles	FAQs	Resources & Links
*Trustee Duties, Solis v. Plan Benefit Services Inc.* Case**	Why Default To §3401(a) Compensation?	IRS EPN Special Edition on 403(b)s
Loans & Regulation Z		IRS Plans and Programs
Auto Enroll Final Regs Part 1		IRS Guidelines Regarding Rollovers as Business Startups (ROBS)
COLA Cards Available		DOL FABs

Articles	FAQs	Resources & Links
Excess Deferrals After April 15	Must HCEs Receive a Safe Harbor Contribution?	IRS Nonamenders and VCP
Excess Deferrals After April 15		Employee Plans News, Spring 2009 Edition
Charitable Donations and Nonspouse Beneficiary Document Amendment		Fiduciary Duties in Regard to Madoff Investments
		Employee Plans News, Special Edition

Articles	FAQs	Resources & Links
EPCRS Non-amender Rules	Plan Permits EEs to Roll in Before Participation. May They Take a Loan?	DOL Reporting and Disclosure Guide Updated
Excess Fund Fees, Hecker v Deere Case		Joyce Kahn, Mgr. of Voluntary Compliance, Wants feedback on SCP
Short Plan Year Chart	5% Owner at RBD Sells Out. May RMDs Cease?	FAB 2006-01; Distribution of Settlement Proceeds Relating to Late Trading, Market-Timing

Articles	FAQs	Resources & Links
Rollover Chart 2009	EGTRRA Restatement Before Plan Termination in 2009?	Final Automatic Enrollment Regulations
Plan Amendment Chart Updated Through WRERA		IRS RNE, Winter 2009 Edition
403(b) Contributions for 2009		EBSA Fiduciary Duties in Light of Madoff Investment Firm
American Recovery and Reinvestment Tax Act, Newkirk Tax Booklet		PBGC Disaster Relief A1: California Wildfires A2: Hawaii Storms A3: Washington Winter Storms, Flooding A4: Oklahoma Storms
DB Annual Funding Notice (FAB 2009-1)		EBSA 60-Day Delay in Investment Advice Reg
RMD Suspension Issues		N. 2009-16: Weighted Average Interest Rates

Articles	FAQs	Resources & Links
Beneficiary After Divorce	401(k) SH Enhanced Match Reduce to Basic Match During Plan Year?	DOL EBSA Website Updated
WRERA Highlights		DOL Factsheet Protecting Retirement Benefits After Job Loss
Bonding Guidance		PBGC Tech 08-04: Min. Lump Sum Assumptions for Single-ER Plan Terminate After 1-1-08
DOL Civil Penalty		DOL Brochure: Automatic Enroll for Small Business
		2008 Form 5500 Instructions
		Social Security Web

Articles

FAQs

Resources & Links

WRERA Suspends RMDs for 2009

401(k) SH in existence for 3 years. SH amended out for 09, plan to use current or prior testing?

IRS EPN Winter Edition

2008 Cumulative List, N2008-108

IRS RNE – Dec. 2008

2008 MHCO Holiday

Social Security Podcasts

Social Security Statement

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