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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
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COMMENTARY |
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| Subject | Co-Subject | Title |
|---|---|---|
Grace Period |
||
204(h) Notice |
Final Regs. |
|
| 401(k) Final Regs | Effective Date | Final 401(k) Regs |
401(k) Final Regs |
Targeted QNEC |
|
401(k) Final Regs |
Overview |
|
401(k) Final Regs |
Sole Proprietor |
|
401(k) Final Regs |
Intro, Deferrals |
|
401(k) Final Regs |
CODA Rules 1 |
|
401(k) Final Regs |
Nondiscrimination |
|
401(k) Final Regs |
Aggregation, Dis |
|
401(k) Final Regs |
Hardship |
|
401(k) Final Regs |
Distributions |
|
401(k) Final Regs |
CODA Rules 2 |
|
401(k) Prop. Reg. |
Proposed 401(k) |
|
| 401(k) Prop. Reg. | Rich Comments | R. Hochman Prop. 401(k) Testimony |
401(k) Prop. Reg. |
Overview Prop. |
|
| 401(k) Prop. Reg. | Prop. Reg. | Comments on Proposed Regs. |
401(k) Prop Reg. |
Survey |
|
| 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 |
|
401(k) Safe Harbor |
Compensation |
|
401(k) Safe Harbor |
2006 |
|
401(k) Safe Harbor |
Chart |
|
401(k) Safe Harbor |
Cross-Tested |
|
401(k) Safe Harbor |
Compliance |
|
401(k) Safe Harbor |
Year Exceptions |
|
401(k) Safe Harbor |
Discret. Match |
|
401(k) Safe Harbor |
Termination |
|
| 401(k) Safe Harbor | Notice | 2007 Safe Harbor 401(k) Notice Req. |
401(k) Safe Harbor |
2005 |
|
401(k) Safe Harbor |
Top Heavy |
|
401(k) Safe Harbor |
2003 |
|
401(k) Safe Harbor |
2004 |
|
401(k) Safe Harbor |
Top Heavy |
|
401(k) Safe Harbor |
Top Heavy |
|
401(k) Sole Prop. |
Plan Design |
|
| 401(k) Testings | Otherwise Ex. |
|
| 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 |
|
403(b) |
Final Regs. |
|
403(b) |
EPCRS 2006 |
|
403(b) |
Contributions |
|
| 403(b) | Deadline | Document Deadline |
| 403(b) | Deadline Extend | Deadline Extended |
403(b) |
Severance Comp |
|
403(b) |
Delay |
|
403(b) |
Prop. Regs |
|
403(b) |
457(b) |
|
403(b) |
Proposed Regs. |
|
403(b) |
Contributions |
|
403(b) |
RMD |
|
403(b) |
457 |
|
403(b) |
EGTRRA |
|
403(b) |
Rollovers |
|
| 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 |
|
| 415 Final Regs. | Compensation | Section 415 Amendment Timing |
415 Final Regs |
Excess Annual |
|
415 Final Regs |
DC Regs |
|
415 Final Regs |
DB Regs |
|
415 Prop. Regs. |
Severance Comp |
|
457 |
Popular |
|
DOL Final Regs |
||
Abandoned Plans |
DOL Pro Regs |
|
ACT |
Educating ERs |
|
| 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 |
|
AJCA 2004 |
Nonqual. Plans |
|
Amending a Plan |
ADP/ACP |
|
Asset and Stock |
Coverage |
|
Attribution |
Child |
|
Automatic Enroll |
401(k)/403(b) |
|
| Automatic Rollover | Partic.Rollover | Participant Rollovers & Inv. Cashouts |
Automatic Rollover |
Newkirk Products |
|
Automatic Rollover |
Part 2 |
|
Automatic Rollover |
N2005-5 |
|
Automatic Rollover |
Doc Amendment |
|
Automatic Rollover |
Final Rule |
|
Auto Rollover |
Proposed Rule |
|
| 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 |
|
Blackout Notice |
Final Rules |
|
Blackout Notice |
Back-to-Basics |
|
| Bonding | FAB 2008-4 | Bonding Guidance, FAB 2008-4 |
| Bonus Option | FAQs | New Bonus FAQs |
Back-to-Basics |
||
Cash Balance |
EGTRRA |
|
Cash Balance |
IBM Case |
|
Catch-up Contrib. |
Final Regs. |
|
| Catch-up | 415 | Catch-Up Information |
| Catch-up | Plan Limit | Plan Limit Set by Plan Document |
Catch-up |
415 |
|
Circular 230 |
Disclosure |
|
| COLA | 2007-2010 | Cost of Living Adj., 2007-2010 |
COLA |
2002-2006 |
|
| Comparison | Age DB, Cash | Age-Wgt, Defined Benefit & Cash Bal. |
| Comparison | QACA, EACA, ACA | QACA, EACA, ACA Comparison |
Comparison |
QACA, Safe Har. |
|
Comparison |
SIMPLE,SH,QACA |
|
Comparison |
SEP, PS, MP, 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 |
|
Compensation |
Back-to-Basics |
|
| 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 |
|
| Controlled Group | Coverage | Coverage for a Controlled Group |
| Corrections | Ineligible EE | Ineligible EE Deferral Corr. Chart |
Coverage |
Part 1 |
|
Coverage |
ABT |
|
Coverage |
501(c)(3) |
|
Coverage |
Groups |
|
Creditor Protection |
Bankruptcy Law |
|
Creditor Protection |
Bankruptcy Law |
|
Creditor Protection |
Sole Proprietor |
|
Creditor Protection |
Anti-alienation |
|
Cross-Testing |
Prototype |
|
| Cross-Testing | Abuses | Nondiscrimination Abuses |
Cross-Testing |
Back-to-Basics |
|
| Cumulative List | N2008-108 | 2008 Cumulative List |
| Cumulative List | N2007-94 | 2007 Cumulative List |
Cumulative List |
N2007-3 |
|
Cumulative List |
N2005-101 |
|
Cumulative List |
N2004-84 |
|
Back-to-Basics |
||
Deductions |
404 |
|
Dependent |
GOZA 2005 |
|
Dependent |
WFTRA 2004 |
|
| Deposit Deadline | Final Regs | Deferral Deposit Deadline |
| Deposit Deadline | Proposed Regs | Deferral Deposit Deadline |
Deposit Deadline |
Incident |
|
Deposit Deadline |
5500 |
|
Deposit Deadline |
5500 |
|
Deemed IRA |
Prop. Regs |
Deemed IRA Proposed Regulations |
Deemed IRA |
Final Regs |
|
DFVC Program |
5500 |
|
Disability |
Compensation |
|
Disability |
Definitions |
|
| 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) |
|
DOL AO 2003-09A |
12b-1 Fees |
|
DOL FAB 2003-3 |
Expenses |
|
DOL Releases |
April 2006 |
|
IRS Final Regs. |
||
E-SIGN |
IRS Prop. Regs. |
|
E-SIGN |
IRS Final Regs. |
|
| EESA | Chart | EESA Chart |
| EESA | Retirement | EESA Retirement Provisions |
| EGTRRA | Restatement | Restatement Deadline Approaching |
| EGTRRA | Portal | EGTRRA Document on Portal |
EGTRRA |
GUST |
|
| EGTRRA | RP 2008-56 | EGTRRA Letters RP 2008-56 |
EGTRRA |
RP 2005-66 |
|
EGTRRA |
Document |
|
EGTRRA |
Document |
|
EGTRRA |
GUST |
|
EGTRRA |
RP 2005-16 |
|
EGTRRA |
RAP |
|
EGTRRA |
Restatement |
|
EGTRRA |
Amendment |
|
EGTRRA |
Conform |
|
EGTRRA |
GUST |
|
EGTRRA |
Summary |
|
Eligibility |
Rehire |
|
Eligibility |
Rehire |
|
| Eligibility | Rehire | 3-Month Eligibility |
Eligibility |
Statutory Rehire |
Statutory Eligibility Rule |
Eligibility |
Elapses Time |
|
| 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 |
IRS Audit Guide |
|
EPCRS |
2003/2004 |
|
EPCRS |
Fee Increase |
|
EPCRS |
2003 Rev. Proc. |
|
ERPA |
Created |
|
ERPA |
Rich's Testimony |
|
ERPA |
Proposal |
|
Excess Contrib. |
In 2½ months |
|
| Excess Deferrals | Post 4/15 | Excess Deferrals After April 15 |
Excess Deferrals |
Chart |
|
Expenses |
Allocations |
|
| Expenses | FAB 2003-3 | IRS Guidance on FAB 2003-3 |
HCE; Key-EE |
||
| Favorable DLS | 2010 | Determination Letter Cutoffs |
Favorable DLS |
Deter. Letters |
|
FDIC |
Increase |
|
Fees |
DOL RFI |
|
| Fiduciary | Basics | Fiduciary — Prudent Person Rule |
| Fiduciary | Basics | Fiduciary Status |
Fiduciary |
DOL Guidance |
|
Form 2848 |
Power of Attny |
|
Form 2848 |
Part II Updates |
|
| Form 5500 | Late Filing | DFVCP Availability |
Form 5500 |
2005 Changes |
|
Form 5500 |
Prop. E-filing |
|
Form 5500 |
Participant Count |
|
Form 8905 |
Update 12-06 |
|
Form 8905 |
Cert. of Intent |
|
Form 8905 |
Cert. of Intent |
|
Hurricane |
||
GUST Extension |
Submission |
|
Sources |
||
Hardship |
Source Limits |
|
Hardship |
Medical Expenses |
|
Hardship |
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 |
Simple IRA, SEP |
||
| 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 |
|
Summary |
||
KETRA N. 05-92 |
||
Katrina |
Hurricane |
|
Katrina |
Links |
|
Katrina |
2005-70 |
|
Katrina |
KETRA |
|
Katrina |
Distributions |
|
IRS Definition |
||
Life Insurance |
Fair Market Value |
|
| Matching | Testing | Orphan Match in ACP? |
Final Rules |
||
Missing Participant |
Prop. Rule |
|
Money Purchase |
Eliminating |
|
Money Purchase |
Vesting |
|
After-tax Rep |
||
| Nonspouse Benef. | Withholding | Nonspouse Benef. Withholding Rules |
| Nonspouse Benef. | Beneficiary | Nonspouse Beneficiary Rules |
Non-Resident Alien |
Definition |
|
NUA |
Definition |
|
| Off-Calendar-Year | Update | Off-Calendar-Year Plans |
Limits |
||
QAB |
||
Partial Term. |
RR 2007-43 |
|
| Participant Loans | Regulation Z | Loan Disclosure Requirements |
Participant Loans |
Interest Rate |
|
Participant Loans |
Multiple Loans |
|
| Participant Loans | Missing 1099-R | Missing 1099-R on Deemed Loan |
Participant Loans |
Final Regulation |
|
Participant Loans |
Servicemember |
|
PBGC |
Premium |
|
PEO |
Transition Rules |
|
| 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 |
|
Plan Amendments |
GUST to Pre-PPA |
|
Plan Amendments |
2006 |
|
Plan Amendments |
QJSA Elimination |
|
| Plan Amendments | 2009 | Plan Term Requirements in 2009 |
Plan Comparison |
Chart |
|
| Post-Severance | Compensation | Severance Pay Under Section 415 |
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. |
|
PPA |
Statements |
|
PPA |
Missing Part. |
|
PPA |
Orphan Plans |
|
PPA |
Nonspouse Ben. |
|
PPA |
Gap Period |
|
PPA |
QACA Chart |
|
PPA |
QACA |
|
PPA |
1-Year Later |
|
PPA |
Chart |
|
PPA |
QACA |
|
PPA |
Nonspouse Ben. |
|
PPA |
Nonspouse Ben. |
|
PPA |
Plan Termination |
|
PPA |
Updated |
|
PPA |
DB Lump Sum |
|
PPA |
Inherited IRA |
|
PPA |
FAB 2007-I |
|
PPA |
Vesting 2007 |
|
PPA |
IRA Charitable |
|
PPA |
Statement |
|
PPA |
DB/DC Deduction |
|
PPA |
Divest. ER Stock |
|
PPA |
FAQs |
|
PPA |
2007 |
|
PPA |
QDIA |
|
PPA |
Port. & Ben. |
|
PPA |
403(b) |
|
PPA |
Disclosures |
|
PPA |
Form 5500 |
|
PPA |
Effective Dates |
|
PPA |
Plan Amend |
|
PPA |
EGTRRA Perm. |
|
PPA |
DB(k) Rules |
|
PPA |
Investment Adv. |
|
PPA |
Auto Enroll Rules |
|
PPA |
Overview |
|
| Premature Distrib | FAQs | Premature Distribution FAQs 09/08 |
Premature Penalty |
Exceptions |
|
| Pre-PPA | No Stmt | 0% Vest- Term. |
Document |
||
QJSA |
Elimination |
|
| 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 |
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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