McKay Hochman Company, Inc.

Participant Loans

Date	Subject	Title
03/23/12	J&S Rules	Spousal Consent Requirements
06/17/11	Refinance	Refinance Rules
02/15/11	1099-R	Deemed Loan Failure Corrections
09/16/10	Maximum Amount	Calculation Examples
06/21/10	Corrections	Prohibited Transactions
04/24/09	Disclosure Rules	Loan Disclosure Requirements
04/13/07	Interest Rate	Reasonable Interest Rate
06/11/04	1099-R	Repaying Dist. After 1099-R
12/17/03	Multiple Loans	Calculating Maximum Loan
06/11/04	Missing 1099-R	Missing 1099-R on Deemed Loan
01/08/04	Final Regulation	Overview of Regs & Credit Card Loans
02/09/04	Service Member	Servicemember's Civil Relief Act

Date	Participant Loans
06/26/09	Is it Permitted to Allow a Loan in Excess of 50%?
08/03/07	Exceeding 50% Limit, Correction?
04/13/07	Reasonable Interest Rate Defined
10/06/06	Basic Loan Rules, IRC and ERISA
10/13/05	Loan In Bankruptcy, Suspend Repay?
04/28/05	Rollover of a Loan?
11/04/04	Adequate Security, DOL Rules
12/18/03	Multiple Loan Calculation
09/25/03	Spouse Beneficiary, Repayment of Loan?
09/11/03	Spousal Consent for Loan When Plan Has No QJSA?
08/29/03	Balloon Payment After USERRA Leave?
08/14/03	Soldiers and Sailors Act 6% Rate

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