2012 E-mail Alerts

 

December 19, 2012 2012-11

Articles	Resources & Links
Controlled Group, Child Over 21	IR-2012-98: ITIN Changes
Hurricane Sandy IRS and DOL Relief	A 2012-44: Hurricane Sandy Relief
	EBSA Sandy News Release
	Rev. Proc. 2012-34 8955-SSA
Nonresident Alien with US Income	N. 2012-76: 2012 Cumulative List
EGTRRA Amendment Audit FAQ	IRS EPN 2012-3
	IRS EPN 2012-4
TEFRA 242(b) Election	N. 2012-70 DB 436 Extension

October 26, 2012 2012-10

Articles	Resources & Links
Rich Hochman Honored by ASPPA	IR-2012-77: 2013 COLA
IRS DL Procedures on Audit
2013 COLA Limits	IRS 403(b) Handout, Transcript
Beneficiary Court Case
Contributions from Loan Originators	IRS Lifetime Income Handout; Transcript
RMD Rules 5% Owner Sells Interest

October 2, 2012 2012-09

Articles	Resources & Links
Participant Fee Disclosure: Part V	Rev. Proc. 2012-34: 8955 Changes
Letter-Forwarding Program Changes	Rev. Proc. 2012-35: Letter-Forward
IRS LESE Projects Results	N. 2012-61: Map-21 Guidance
Provisional PTIN CE	MAP-21 Tech Updates: 12-1; 12-2
Circular 230 and You, Section 10.8(c) of Circular 230	DOL 408(b)(2) Failure Online Tool
	IRS EPCRS Survey

 

August 30, 2012 2012-08

Articles	Resources & Links
Participant Fee Disclosure: Part IV	AO 2012-05A: Property in DB Plans
Designated Investment Alternative	IRS EPN: 2012-2
QDRO Court Case — Brown v. Continental Airlines, Inc.	N. 2012-55 Pension Funding Stabilization Rates
Lifetime Income Options	MAP-21 Pension Funding Relief
FAB 2012-02R — Brokerage Change	BLS Employee Benefits Report

July 27, 2012 2012-07

Articles	Resources & Links
PTIN Continuing Education Program	Amendment to 408(b)(2) Final Reg
Participant Fee Disclosure FAQs
Compensation Limits and Deferrals	N. 2012-46: DB Benefit Restrictions
The Need for ERPAs	IRS RNE: Spring 2012

 

June 28, 2012 2012-06

Articles	Resources & Links
Brokerage Account Disclosures	AO 2012-02A: ERISA 403(b)
Asset & Stock Sale Basics	AO 2012-03A: Abandoned Plans
Reasonable Loan Interest Rates	AO 2012-04A: Multiple ER Plans
Hardship Withdrawals In Non-ERISA 403(b) Plans	Form 2848 (Revised 2012)

 

May 24, 2012 2012-05

Articles	Resources & Links
DOL Disclosure FAQs	FAB 2012-02: Disclosure FAQs
Counting Participants for Form 5500
DFVC Program	IRS 401(k) Questionnaire Handout
ADP Test Correction Method	IRS VCP Non-amender Kit

 

April 25, 2012 2012-04

Articles	Resources & Links
Tax-exempt Common Control Rules	IRS EPN: 2012-1
Investment Advice Regulations	IRS RNE: Winter 2012
Cash Balance Plan Document	Pub. 560: Small Business Ret. Plans
	IRS Determination Letter Handout

 

March 23, 2012 2012-03

Articles	Resources & Links
Spousal Consent Requirements	IRA Publication 590
	403(b) Publication 571
Short Plan Year Chart	Distribution Publication 575
Beneficiary Disclaimer Rules	IRS Benefit Restrictions Handout
	IRS Simple IRA Checklist

February 17, 2012 2012-02

Articles	Resources & Links
Final 408(b)(2) Regulations	408(b)(2) Regs, Facts, Changes
Ineligible Employee Correction	Rev. Rul. 2012-3: Def. Annuity in DC
Top-Heavy Chart Revised	Rev. Rul. 2012-4: DC to DB Rollover to Purchase Annuity
Ethics in Retirement Services	Partial DB Annuity Dist. Prop. Regs.
401(k) Questionnaire Int. Report	Longevity Annuity Prop. Regs.

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