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Welcome to the Resource Library

The Library includes all Commentary Articles, FAQs, Charts, the E-mail Alert Archive, the Breaking News Archive, and myriad Important Links for researching IRS/DOL and other retirement resources. Look below the list of topics for a full list of all articles. Use Control F to search by a keyword on this page.

RESEARCH TOPICS

 

Topics #, A - D

125 Plans
401(k) Final Regs
401(k) Plans
401(k) Safe Har.
403(b)s
415 Regs

Abandoned Plans
Automatic Enroll
Automatic Rollover

Beneficiary
Bonus Option

Cash Balance
COLA
Compensation
Controlled Groups
Corrections
Coverage
Creditor Protection
Cross-tested
Cumulative Lists

Davis Bacon
DB Plans
Deductions
Dependent
Designated Roth
Disclosures
Distributions

 

Topics  E - O

EESA
EGTRRA
Elective Deferrals
Electronic Comm.
Eligibility
ERPA
Excess Deferrals

Family Attribution
Fees and Expenses
Fiduciary
Form 5500

GUST

Hardship
HEART Act
Hurricane

Investment AdviceInvestment Advice
IRA & Roth IRA
IRS Priority Guide

Matching Contrib.
Mergers, Acquis.
Missing Participant

Nonqualified Plans

 

 

Topics P - Z

Participant Loans
PPA
Plan Administration
Plan Amendments
Plan Design
Plan Termination
Post Severance
Premature Distrib.

QDIA
QDRO

Remedial Amend. Pd
Required Minimums
Rollovers

Sarbanes-Oxley
SIMPLE IRA

Testing
Top Heavy

Unrelated Employers
USERRA

Vesting

Waiver Participation
WRERA

 

 

 


Commentary

Our commentary section presents all our articles listed in alphabetical order in the subject column on the left. There is a co-subject to further delineate the topic of articles within the same subject. The column on the right is the article title (linked to the article). Use Control F to search by a keyword on this page.

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

COMMENTARY

Subject Co-Subject Title

125 Plan

Grace Period

Use It or Lose It

204(h) Notice

Final Regs.

204(h) Final Regulations

401(k) Final Regs Effective Date Final 401(k) Regs

401(k) Final Regs

Targeted QNEC

Targeted QNEC/QMAC Restriction

401(k) Final Regs

Overview

Overview of 401(k) Final Regs

401(k) Final Regs

Sole Proprietor

Sole Proprietor Deferrals

401(k) Final Regs

Intro, Deferrals

Deferral Rules, Intro to Regs., 1

401(k) Final Regs

CODA Rules 1

CODA Rules, Pt One, 2

401(k) Final Regs

Nondiscrimination

Nondiscrimination; Nonforfeitability 3

401(k) Final Regs

Aggregation, Dis

Aggregation; Disaggregation, 4

401(k) Final Regs

Hardship

Hardship Rules, w/Regs. 5

401(k) Final Regs

Distributions

Distribution Rules, 6

401(k) Final Regs

CODA Rules 2

CODA Rules, Pt Two,w/Regs.,7

401(k) Prop. Reg.

Proposed 401(k)

Proposed Regulations, In-depth

401(k) Prop. Reg. Rich Comments R. Hochman Prop. 401(k) Testimony

401(k) Prop. Reg.

Overview Prop.

Proposed Regulation, Overview

401(k) Prop. Reg. Prop. Reg. Comments on Proposed Regs.

401(k) Prop Reg.

Survey

Flat Dollar QNEC and Match

401(k) Safe Harbor Top Heavy Safe Harbor 401(k) Top Heavy Plans
401(k) Safe Harbor 2010 Safe Harbor 401(k) for 2010
401(k) Safe Harbor Notice Failure to Provide Safe Harbor Notice
401(k) Safe Harbor FAQ Must HCEs Receive a SH Contrib?
401(k) Safe Harbor FAQ Reduce a SH Enhanced Formula?
401(k) Safe Harbor FAQ Safe Harbor 401(k) FAQs
401(k) Safe Harbor Discret. Match SH 401(k) & Discretionary Match

401(k) Safe Harbor

Notice

Brand-New Plan or New Employee

401(k) Safe Harbor

Compensation

401(k) Safe Harbor Compensation

401(k) Safe Harbor

2006

Safe Harbor 401(k) Plans for 2006

401(k) Safe Harbor

Chart

Revised 401(k) Safe Harbor Chart

401(k) Safe Harbor

Cross-Tested

Safe Harbor 401(k) And Cross-Tested

401(k) Safe Harbor

Compliance

Safe Harbor 401(k) Notice Compliant

401(k) Safe Harbor

Year Exceptions

Exceptions to 12 Month Plan Year

401(k) Safe Harbor

Discret. Match

Safe Harbor & Discretionary Match

401(k) Safe Harbor

Termination

Terminating with a Short Plan Year

401(k) Safe Harbor Notice 2007 Safe Harbor 401(k) Notice Req.

401(k) Safe Harbor

2005

Safe Harbor Plans for 2005

401(k) Safe Harbor

Top Heavy

Safe Harbor, Top Heavy Post-EGTRRA

401(k) Safe Harbor

2003

Safe Harbor 401(k) for 2003

401(k) Safe Harbor

2004

Safe Harbor 401(k) for 2004

401(k) Safe Harbor

Top Heavy

Top Heavy Rules, RR 2004-13

401(k) Safe Harbor

Top Heavy

Coordinating Top Heavy & S. H.

401(k) Sole Prop.

Plan Design

Sole Proprietor 401(k)

401(k) Testings

Otherwise Ex.

Otherwise Excludable Employees

401(k) Testing Otherwise Ex. Otherwise Excludable Employees
402(f) Model Notice Distributions 402(f) Model Notice Issued by IRS
403(b) FAB 2010-1 ERISA v. Non-ERISA 403(b)
403(b) Nondiscrimination Universal Availability
403(b) Plan Document 403(b) Written Plan Deadline
403(b) Plan Term 403(b) Document Requirement
403(b) Form 5500 403(b) Form 5500 Relief
403(b) Annual Additions 403(b) Annual Additions
403(b) Contributions 403(b) Contributions for 2009
403(b) 403(b)/401(k) 403(b)/401(k) Comparison Chart
403(b) Plan Document 403(b) Plan Document Available
403(b) Plan Termination 403(b) Plan Termination

403(b)

90-24 Transfers

Change of 90-24 Transfers

403(b)

Final Regs.

403(b) Final Regulations Overview

403(b)

EPCRS 2006

403(b) Related EPCRS Changes

403(b)

Contributions

2006 Contribution Amounts

403(b) Deadline Document Deadline
403(b) Deadline Extend Deadline Extended

403(b)

Severance Comp

Post-Severance 403(b) Comp

403(b)

Delay

403(b) Final Regulations Postponed

403(b)

Prop. Regs

Outstanding 403(b) Issues

403(b)

457(b)

New Opportunities for Tax Exempts

403(b)

Proposed Regs.

Proposed 403(b) Regs In-Depth

403(b)

Contributions

Contributions Four-Part Article

403(b)

RMD

Final RMD Rules and 403(b) Rules

403(b)

457

403(b) & 457 Plan - Perfect Together

403(b)

EGTRRA

403(b) EGTRRA Changes

403(b)

Rollovers

403(b) Rollover Rules Post-EGTRRA

403(b) Prop. Regs. Prop. 403(b) Reg Bullet Points
403(b) RMD Final RMD Regs
404(c) FAB 2009-3 Summary Prospectus

412(i)

Insurance

Insurance Policy Abuses

415 Final Regs. Compensation Section 415 Amendment Timing

415 Final Regs

Excess Annual

Correcting Excess Annual Additions

415 Final Regs

DC Regs

Final 415 Regulations - DC

415 Final Regs

DB Regs

Final 415 Regulations - DB

415 Prop. Regs.

Severance Comp

415 Prop Regs & Severance Comp.

457

Popular

Increase in 457 Plan Sponsorship

Abandoned Plans

DOL Final Regs

DOL Final Regs. on Abandoned Plans

Abandoned Plans

DOL Pro Regs

Abandoned Plans

ACT

Educating ERs

ACT: Compliance Employer Education

ADP/ACP Testing Changes ADP/ACP Testing Changes
ADP Testing ADP Back-to-Basics: ADP Testing
ADP Testing Match Return Match Return and Failed ADP Test

ADP Testing

ADP

ADP Testing Time

AJCA 2004

Nonqual. Plans

AJCA 2004: Nonqualifed Plans

Amending a Plan

ADP/ACP

Amending a Plan for ADP/ACT Testing

Asset and Stock

Coverage

Coverage Transition Rule

Attribution

Child

Ownership Attribution Rules

Automatic Enroll

401(k)/403(b)

Automatic Enrollment Rules Clarified

Automatic Rollover Partic.Rollover Participant Rollovers & Inv. Cashouts

Automatic Rollover

Newkirk Products

Automatic Rollover Solutions

Automatic Rollover

Part 2

Automatic Rollover Guidance - Part 2

Automatic Rollover

N2005-5

Automatic Rollover Guidance

Automatic Rollover

Doc Amendment

Automatic Rollover Amendment

Automatic Rollover

Final Rule

Final Automatic Rollover Rules

Auto Rollover

Proposed Rule

Proposed Automatic Rollover Rules

Balance Forward

Interim Valuation Interim Valuation
Beneficiary Beneficiary Trust Named as a Beneficiary
Beneficiary Chart Beneficiary Options Chart
Beneficiary Supreme Court Supreme Court, Kennedy v DuPont

Beneficiary

FAQs Beneficiary FAQs

Blackout Notice

S-O Act

Sarbanes-Oxley Act

Blackout Notice

Final Rules

Blackout Notice

Blackout Notice

Back-to-Basics

Blackout Notice Rules

Bonding FAB 2008-4 Bonding Guidance, FAB 2008-4
Bonus Option FAQs New Bonus FAQs

Cafeteria Plan

Back-to-Basics

Cafeteria Plan

Cash Balance

EGTRRA

EGTRRA Cash Balance Plan Available

Cash Balance

IBM Case

IBM Cash Balance Case Reversed

Catch-up Contrib.

Final Regs.

Catch-up Contribution Regs

Catch-up 415 Catch-Up Information
Catch-up Plan Limit Plan Limit Set by Plan Document

Catch-up

415

Catch-up Scenarios

Circular 230

Disclosure

Circular 230 - Disclosure Language

COLA 2007-2010 Cost of Living Adj., 2007-2010

COLA

2002-2006

Cost of Living Adj., 2002-06

Comparison Age DB, Cash Age-Wgt, Defined Benefit & Cash Bal.
Comparison QACA, EACA, ACA QACA, EACA, ACA Comparison

Comparison

QACA, Safe Har.

QACA/Safe Harbor 401(k)

Comparison

SIMPLE,SH,QACA

SIMPLE, Safe Harbor, QACA

Comparison

SEP, PS, MP, DB

SEP, PS, MP and DB

Compensation IRS Guidance Paid Time Off Guidance
Compensation Differential Pay Differential Pay Under the HEART Act
Compensation Self Employed Earned Income Conversion Chart
Compensation FAQ Section 3401(a)

Compensation

Disability Pay

Plan Compensation and Disability

Compensation

Back-to-Basics

Compensation

Compensation Nondiscrimination Compensation Ratio Testing
Compliance Correction EPCRS, DOL and PBGC
Contributions IRS Guidance Paid Time Off as a Contribution
Contributions FAB 2008-1 Responsibility for Collecting Contribut.
Controlled Group Brother-Sister Brother-Sister Rules
Controlled Group Basics The ABCs of Controlled Groups
Controlled Group Husband-Wife Family Attribution Rules - Updated

Controlled Group

Husband-Wife

Family Attribution Rules

Controlled Group Coverage Coverage for a Controlled Group
Corrections Ineligible EE Ineligible EE Deferral Corr. Chart

Coverage

Part 1

Coverage, Part 1

Coverage

ABT

Coverage, Part 2 - ABT w/ cross-test

Coverage

501(c)(3)

Coverage Exemption, 501(c)(3) EEs

Coverage

Groups

Groups Excludable from Participation

Creditor Protection

Bankruptcy Law

Bankruptcy Law - Part 2

Creditor Protection

Bankruptcy Law

Bankruptcy Law - Part 1

Creditor Protection

Sole Proprietor

ERISA Protection for Sole Proprietor

Creditor Protection

Anti-alienation

Qualified Plan Creditor Protection

Cross-Testing

Prototype

Cross-Tested Prototype Plan LRM

Cross-Testing Abuses Nondiscrimination Abuses

Cross-Testing

Back-to-Basics

New Comparability Plan

Cumulative List N2008-108 2008 Cumulative List
Cumulative List N2007-94 2007 Cumulative List

Cumulative List

N2007-3

2006 Cumulative List

Cumulative List

N2005-101

2005 Cumulative List

Cumulative List

N2004-84

2004 Cumulative List

Davis Bacon

Back-to-Basics

Davis-Bacon Prevailing Wage Plans

Deductions

404

Fiscal and Plan Year Different

Dependent

GOZA 2005

Definition of Dependent

Dependent

WFTRA 2004

What is a Dependent?

Deposit Deadline Final Regs Deferral Deposit Deadline
Deposit Deadline Proposed Regs Deferral Deposit Deadline

Deposit Deadline

Incident

Deferral Deposit Guidance Needed

Deposit Deadline

5500

Deposit Deadline Form 5500 Question

Deposit Deadline

5500

Deposit Deadline Enforcement

Deemed IRA

Prop. Regs

Deemed IRA Proposed Regulations

Deemed IRA

Final Regs

Final Deemed IRA Regulations

DFVC Program

5500

DFVC Program

Disability

Compensation

Plan Compensation and Disability

Disability

Definitions

10% Penalty & Disability Definition

DOL Online Calc Earnings EPCRS Permits DOL Online Calc
DOL Funding Notice Disclosure DB Annual Funding Notice,FAB 09-1
DOL Civil Penalty Final Reg Civil Penalty for Failure to Disclose

DOL AO 2003-11A

Profiles & 404(c)

Mutual Fund Profiles Satisfy 404(c)

DOL AO 2003-09A

12b-1 Fees

Advisory Opinion on 12b-1 Fees

DOL FAB 2003-3

Expenses

Allocating Participant Expenses

DOL Releases

April 2006

VFCP, Orphan Plan, FAB 2006-01

E-SIGN

IRS Final Regs.

Electronic Notices, Consents, Elections

E-SIGN

IRS Prop. Regs.

Electronic Communications - Part One

E-SIGN

IRS Final Regs.

Electronic Communications - Part Two

EESA Chart EESA Chart
EESA Retirement EESA Retirement Provisions
EGTRRA Restatement Restatement Deadline Approaching
EGTRRA Portal EGTRRA Document on Portal

EGTRRA

GUST

Preapproved Plan DLs At This Time

EGTRRA RP 2008-56 EGTRRA Letters RP 2008-56

EGTRRA

RP 2005-66

Restatement Process

EGTRRA

Document

EGTRRA Document Restatement

EGTRRA

Document

EGTRRA Document Update

EGTRRA

GUST

IRS Closes GUST, Opens EGTRRA

EGTRRA

RP 2005-16

IRS Opens EGTRRA Restatement

EGTRRA

RAP

EGTRRA Staggered RAP

EGTRRA

Restatement

Preparing for EGTRRA Restatement

EGTRRA

Amendment

EGTRRA Amendment, IRS TAM

EGTRRA

Conform

States Conforming with EGTRRA

EGTRRA

GUST

EGTRRA Amendment in Light of GUST

EGTRRA

Summary

EGTRRA Spells Relief

Eligibility

Rehire

1-Year, 1,000-Hour Example

Eligibility

Rehire

1-Year, 1,000-Hour and a Rehire

Eligibility Rehire 3-Month Eligibility

Eligibility

Statutory Rehire

Statutory Eligibility Rule

Eligibility

Elapses Time

Elapsed-Time Eligibility Method

EPCRS ADP Test Failed ADP Test Correction Method
EPCRS Non-Amender EPCRS Nonamender Process
EPCRS Changes EPCRS List of Changes RP 2008-50
EPCRS 2008 New EPCRS RP 2008-50
EPCRS Coming Soon Updated EPCRS Coming Soon

EPCRS

2006 Revised

EPCRS 2006 Updated

EPCRS

IRS Audit Guide

IRS Posts Guide

EPCRS

2003/2004

What is EPCRS?

EPCRS

Fee Increase

EPCRS Fee Increase

EPCRS

2003 Rev. Proc.

EPCRS 2003

ERPA

Created

IRS Creates ERPA

ERPA

Rich's Testimony

IRS Testimony on ERPA

ERPA

Proposal

Enrolled Retirement Plan Agent

Excess Contrib.

In 2½ months

Excess Contribution Chart

Excess Deferrals Post 4/15 Excess Deferrals After April 15

Excess Deferrals

Chart

Excess Elective Deferrals

Expenses

Allocations

Allocating Plan Expenses in 2004

Expenses FAB 2003-3 IRS Guidance on FAB 2003-3

Family Attribution

HCE; Key-EE

Family Attribution Rules

Favorable DLS 2010 Determination Letter Cutoffs

Favorable DLS

Deter. Letters

Favorable Determination Letters

FDIC

Increase

FDIC Retirement Acct Increase

Fees

DOL RFI

DOL RFI on 401(k) Fees

Fiduciary Basics Fiduciary — Prudent Person Rule
Fiduciary Basics Fiduciary Status

Fiduciary

DOL Guidance

Fiduciary Responsibility, Ann Combs

Form 2848

Power of Attny

POA Form 2848 Changes

Form 2848

Part II Updates

Form 2848 - Power of Attorney

Form 5500 Late Filing DFVCP Availability

Form 5500

2005 Changes

2005 Form 5500 Changes

Form 5500

Prop. E-filing

2005 Form 5500

Form 5500

Participant Count

Counting Participants for Form 5500

Form 8905

Update 12-06

Form 8905 Update

Form 8905

Cert. of Intent

Intent to Adopt a Preapproved Plan, 2

Form 8905

Cert. of Intent

Intent to Adopt a Preapproved Plan, 1

Gulf Opp Zone

Hurricane

Gulf Opportunity Zone Act of 2005

GUST Extension

Submission

GUST Submission and RMD Extension

Hardship

Sources

Hardship Sources

Hardship

Source Limits

Maximum Amount for Hardship Dist.

Hardship

Medical Expenses

Medical Expense Exception

Hardship

Employer Funds

Withdrawal of Employer Funds

HEART Act IRS Guidance HEART Act Guidance
HEART Act Chart HEART Act Chart
HEART Act Overview HEART Act
Hecker v Deere Fund Fee Fund Fees, Hecker v Deere Case

IRS IRA Guide

Simple IRA, SEP

IRA Resource Guide

In-Service Distributions In-Service Distributions
IRS Priority Guid. 2009-2010 Priority Guidance Plan
IRS Priority Guid. 2009 IRS Releases Notices and Rev. Rulings
IRS Priority Guid. Updated IRS Update 2007-08 Priority Guid.
IRS Priority Guid. 2007-2008 Priority Guidance Plan
IRS Priority Guid. 2006-2007 Priority Guidance Plan

IRS Priorities

2005-2006

Priority Guidance Plan

JCWAA

Summary

Job Creation & Worker Assistance Act

Katrina

KETRA N. 05-92

IRS KETRA Guidance, N 05-92

Katrina

Hurricane

Hurricane Guidance Scorecard

Katrina

Links

Katrina Links

Katrina

2005-70

IRS Issues Katrina Guidance

Katrina

KETRA

Katrina Emergency Tax Relief Act

Katrina

Distributions

New Hardship Safe Harbors - Katrina

Last Day Rule

IRS Definition

Last Day of Plan Year Rule

Life Insurance

Fair Market Value

Life Insurance In Retirement Plans

Matching Testing Orphan Match in ACP?

Missing Participant

Final Rules

Guidance on Missing Participant

Missing Participant

Prop. Rule

Missing Participants

Money Purchase

Eliminating

Eliminating Money Purchase Plans

Money Purchase

Vesting

Money Purchase Vesting Rules

Nondeductible IRA

After-tax Rep

Nondeductible IRA/QP After-Tax

Nonspouse Benef. Withholding Nonspouse Benef. Withholding Rules
Nonspouse Benef. Beneficiary Nonspouse Beneficiary Rules

Non-Resident Alien

Definition

Non-Resident Alien Definition

NUA

Definition

What is Net Unrealized Appreciation?

Off-Calendar-Year Update Off-Calendar-Year Plans

Off-Calendar-Year

Limits

Off-Calendar-Year Plan Limit

Part-Timers

QAB

Part-Time and Seasonal Plan Design

Partial Term.

RR 2007-43

Partial Plan Terminations, RR 2007-43

Participant Loans Regulation Z Loan Disclosure Requirements

Participant Loans

Interest Rate

Reasonable Rate of Interest for Loans

Participant Loans

Multiple Loans

Calculating Maximum Loan

Participant Loans Missing 1099-R Missing 1099-R on Deemed Loan

Participant Loans

Final Regulation

Overview Loan Reg; Credit Card Loans

Participant Loans

Servicemember

Servicemember's Civil Relief Act

PBGC

Premium

PBGC Premium Increase

PEO

Transition Rules

PEO Transition Rules, RP 2003-86

PFEA Defined Benefit Congress Approves DB Funding Bill
Plan Amendments PPA Extension for Certain Amendments
Plan Amendments 2009 Amendments for 2009
Plan Amendments GUST - WRERA Plan Amendment GUST Thru WRERA
Plan Amendments Final 415 Plan Amendment for 415 Final Regs

Plan Amendments

TRA'86 to GUST

DC Plan Amendments, TRA '86 - GUST

Plan Amendments

GUST to Pre-PPA

DC Plan Amendments, GUST -Pre-PPA

Plan Amendments

2006

Plan Amendments for 2006

Plan Amendments

QJSA Elimination

Eliminate QJSA from Plan

Plan Amendments 2009 Plan Term Requirements in 2009

Plan Comparison

Chart

SEP, PS, MP and DB

Post-Severance Compensation Severance Pay Under Section 415

Post-Severance

Compensation

Post-Severance Comp. Final 415 Reg.

Post-Severance

Compensation

Post-Severance Compensation

PPA QDIA Notice QDIA Notice Requirements
PPA Automatic Enroll Post-Rehire Rules
PPA 3 Years PPA 3 Years Later
PPA Automatic Enroll Auto Enroll Final Regs — Part 1
PPA Automatic Enroll Auto Enroll Final Regs — Part 2
PPA Automatic Enroll Auto Enroll Final Regs — Part 3
PPA Automatic Enroll Auto Enroll Final Regs — Part 4
PPA 2 Years PPA 2 Years Later
PPA Testing Changes for 2008
PPA QDIA FAQs FAB 2008-3
PPA QOSA Q Acronyms: QOSA
PPA Nonspouse Bene Nonspouse Beneficiary Rule Recap
PPA QACA, EACA, ACA QACA, EACA, ACA Chart
PPA AutoEnroll QDIA AutoEnroll QDIA Clarifications
PPA Auto Enroll QDIA AutoEnroll QDIA Feedback
PPA Automatic Enroll Automatic Enrollment Guidance
PPA QDIA Notice QDIA Notice FAQs
PPA Statements Statement Guidance Recap

PPA

QDIA Final Regs.

QDIA Final Rules

PPA

Statements

Statement Guidance, FAB 2007-3

PPA

Missing Part.

Missing Participant - Updated for PPA

PPA

Orphan Plans

Orphan Plans - Updated for PPA

PPA

Nonspouse Ben.

Nonspouse Benef. Rollover Update

PPA

Gap Period

Gap Period Income PPA Change

PPA

QACA Chart

QACA/Safe Harbor 401(k)

PPA

QACA

QACA Document Amendment Question

PPA

1-Year Later

PPA One-Year Later

PPA

Chart

SIMPLE, Safe Harbor 401(k), QACA

PPA

QACA

Auto-Enrollment Safe Harbor 401(k)

PPA

Nonspouse Ben.

Nonspouse Ben. Rollover Update

PPA

Nonspouse Ben.

Nonspouse Beneficiary Rollover Rules

PPA

Plan Termination

Plan Termination Amendment

PPA

Updated

PPA Deduction Rules-Notice 2007-88

PPA

DB Lump Sum

DB Lump-sum Distributions

PPA

Inherited IRA

Beneficiary Rollover Inherited IRAs

PPA

FAB 2007-I

Investment Advice

PPA

Vesting 2007

Plan Vesting After PPA

PPA

IRA Charitable

QP Roll to IRA, Charitable Donat. IRA

PPA

Statement

Statement Guidance FAB 2006-3

PPA

DB/DC Deduction

PPA DB/DC Deduction Limit Change

PPA

Divest. ER Stock

Divestiture Guidance N. 2006-107

PPA

FAQs

PPA FAQs as We Approach 2007

PPA

2007

Getting Ready for 2007

PPA

QDIA

QDIA Proposed Reg

PPA

Port. & Ben.

PPA & Other Changes to Our Website

PPA

403(b)

403(b) Arrangements & PPA

PPA

Disclosures

Disclosures & Notices

PPA

Form 5500

Form 5500 and PPA

PPA

Effective Dates

Effective Dates, DC and IRA Provis.

PPA

Plan Amend

Plan Amendment Effective Date

PPA

EGTRRA Perm.

PPA Makes EGTRRA Permanent

PPA

DB(k) Rules

PPA DB(k) Rules

PPA

Investment Adv.

PPA Investment Advice PTE Rules

PPA

Auto Enroll Rules

PPA Automatic Enrollment Rules

PPA

Overview

Pension Protection Act Overview

Premature Distrib FAQs Premature Distribution FAQs 09/08

Premature Penalty

Exceptions

Premature Distribution Exceptions

Pre-PPA No Stmt 0% Vest- Term.

QDRO Distribs.

Document

QDRO Distributions

QJSA

Elimination

Eliminating QJSA from a Plan

RAP EGTRRA Document Completion by Term. Dates
RAP DL Temp Close DL Program Temporarily Closed
RAP RP-2007-44 & 49 R. Hochman's ASPPA ASAP
RAP RP-2007 -49 Plans That Missed 01/31/06 Deadline
RAP

Notice 2005-95

Plan Amendments News, N 2005-95
RAP RP-2005-66 Remedial Amendment Procedure
RAP Cycle Chart Remedial Amendment Cycles
RAP RP-2004-25 Remedial Amendment Period
Relative Values Disc. Finalized Relative Values Disclosure Finalized
Relative Values Disclosure Delay Optional Forms of Payment Disclosure
Relative Values Date Delayed Ann. 2004-58 Delays Effective Date
Retention Documents Record Retention Guidelines
RMD Suspension IRS Guidance RMD Guidance Issued for 2009
RMD Suspension RMD Suspension Issues
RMD WRERA WRERA RMD Suspension for 2009
RMD FAQs Required Minimum Distribution FAQs
RMD Off-Calendar Off-Calendar RMD Calculations
RMD Final Regs. RMD Final Reg Highlights
RMD Final Regs. Article on Final RMD Regs., Rev. 2004
RMD DB Final Regs. DB Final Regs. with DC Separate Acct.
RMD Calculation RMD Calculation
RMD RBD Required Beginning Date
Rollovers Plan Design Rollovers as Bus. Start-ups (ROBS)
Rollovers 2009 Rollover Chart 2009
Rollovers FAQs Rollover FAQs
Rollovers Partial Property Rollovers
Rollovers Roth IRA Direct Rollover to Roth IRA
Rollovers Chart Rollover Chart 2010 Update
Rollovers Portability After-tax Rollovers
Rollover Rules RR 2004-12 Rollover Rules Clarified
Roth Conversion Roth IRA Roth Conversion Benefits
Roth Conversion Basics Roth Conversion Tips
Roth Conversion Form 1099-R Roth Conversion Reporting
Roth 401(k) Recap Designated Roth Recap
Roth 401(k) 5 Year Chart Roth 5-Year Chart Updated
Roth 401(k) Final Dist Regs. Final Roth Distribution Regulations
Roth 401(k) Prop. Regulations Roth 401(k) Prop. Dist. Regs Part 2
Roth 401(k) Prop. Regulations Roth 401(k) Prop. Dist. Regs
Roth 401(k) Final Regulations Roth 401(k) Final Regulations
Roth 401(k) Status Roth 401(k) Status
Roth 401(k) Update Where We Stand
Roth 401(k) Document Roth 401(k) Plan Amendment Update
Roth 401(k) FAQs Roth 401(k) FAQs
Roth 401(k) Proposed Regs Proposed Roth 401(k) Regulations
Roth IRA IRA Conversion Roth IRA Recharacterization
Roth IRA IRA Conversion Roth IRA Conversions in 2010

Short Plan Year

Chart

Short Plan Year Chart

Simple IRA Basics Simple IRA
Simple IRA EGTRRA Simple IRA EGTRRA Amend. Relief
Small Plan Audit 5500 Small Plan Audit Rules
Sole Proprietor Elective Deferral Sole Proprietors/Elective Deferrals
Spouse Benef. Beneficiary Spouse Beneficiary Rules 2008
Spouse Benef. Beneficiary Spouse Beneficiary Rules 2003
Spouse Benef. Stretch IRA Stretch IRA Concept
Spouse Definition Same-Sex Marr. Spouse Definition Revisited after PPA
Successor Plan 401(k) Successor Plan Rules
Top Heavy Forgotten Rules Often Forgotten Rules
Top Heavy Determ. Date Top Heavy Determination Date
Top Heavy Basics Top Heavy Basics Chart
Top-Paid Group HCE Top-Paid Group Election Overview
Trustee Duties Court Case Solis v Plan Benefit Services
User Fee Increase IRS User Fees IRS User Fee Increases
USERRA Final Rules USERRA Final Rules
USERRA Revisited 2003 A USERRA Primer Rev. February 2004
USERRA Proposed Rules Proposed Rules for USERRA
Vesting Less than 6 Years Vesting Schedules < Six Year Graded
Vesting Buyback Buyback Example
VFCP Finalized 04/06 VFCP Program Finalized
VFCP Updated 04/06 VFCP Program Updated
Volume Submitter Multiple Employer Multiple Employer Plan Vol Submitter
Volume Submitter Sponsor Amend. Sponsor Level Amend.
Waiver of Part. Prototype Waiver of Participation
Website Update New and Improved Website
Withholding Distributions Eligible Rollover Distribution Chart
Withholding Federal Tax Withholding on Distributions
WRERA Chart WRERA Chart
WRERA 2 Changes Charitable Donation;Nonspouse Bene.
WRERA Highlights WRERA Highlights
 

 

 

 

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