This webpage contains "snipets" from a number of E-mail Alerts from over the years on the subject of the Alerts and/or our website.

2008

Hard to believe that it was five years ago when we sent our first e-mail alert on January 23, 2003! Well there have been 117 e-mail alerts since that first one and a tripling of the number of recipients. All the articles, FAQs and links provided in our alerts can be found on our website. The articles are on the commentary page. The FAQS on the FAQ page. All the alerts are located in our alert archive, and then there is also our charts page. There is a team here and at our parent company Newkirk Products, Inc. involved in the production of each alert.

2007

12/20/07, E-mail Alert 2007-16 Top 10 for 2007

1. Pension Protection Act Page
2. Final QDIA Rules
3. Post-severance Compensation
4. DC Plan Amendments Between GUST and PPA
5. Automatic Enrollment Guidance
6. Vesting Schedules; 2007 Style
7. Notice 2007-7 Distribution Guidance
8. Roth 5-Year Clock Chart
9. DC Plan Amendments TRA'86 to GUST
10. Partial Plan Terminations

2006

12/15/06, E-mail Alert 2006-23 Top 10 for 2006

1. PPA List of Effective Dates for Defined Contributions and IRA Provisions
2. Pension Protection Act of 2006 - An Overview
3. Off-Calendar-Year Plan Limit
4. Beneficiary Options
5. Post-severance Compensation
6. EPCRS Update
7. Hardship Distributions
8. IRS QAB on Part-Timers
9. Final 401(k) and 401(m) Regulations
10. Proposed Roth 401(k) Distribution Regulations, Part Two
    

2005

06/23/05, 2005-12 EGTRRA Document Update - The IRS has confirmed that mass submitter client users of Pre-Approved (Prototype and Volume Submitter) Defined Contribution Plans will have until January 31, 2006, to submit their documents for IRS review. This delayed filing date applies if the document drafter's lead plan is submitted by October 31, 2005.

2004

03/15/04, Calendar Year Corporate Tax Filing Deadline and Contribution Deadline, (Unless an Extension)

03/01/04, Deadline for remitting to IRS copies of Form 1099-R
02/04/04, GUST Submission extension ends.
Deadline for furnishing form 1099-R and statements to recipients.
Deadline for providing IRA RMD notice to IRA accountholders age 70 1/2 or over.
IRA FAir Market Value Statements due to IRA Holders.
Form 945 - Tax Withholding Report due to the IRS.

01/08/04, 2004-1 Website Updates, "As Time Goes By..." Includes Year Dividers

2003

12/31/03, Required Minimum Distribution
The last day for the transition rule under which a beneficiary who had chosen the five year rule could change to the life expectancy method. Keep in mind the life expectancy distribtuon amounts from the year after death till the of 2003 have to be made by the same deadline.
Last day to incorporate the Final RMD Amendment into the defined contribution plan unless the plan is being submitted under Rev. Proc 2003-72 for a GUST determination letter in which case the RMD amendment may be made up until the 91 days after the determination letter is received.

11/18/03, Hurricane Isabel Extended Deadline
For Affected Employers who had a GUST RAP deadline on or after September 18. 2003. Click here for RIS News Release 2003-112.

For affected Employers who had a Form 5500 or a 5500EZ that was due on or after September 18, 2003. Click here for the DOL Press Release.
11/01/03, SIMPLE Notice- 60 days before the Start of the Plan Year.

10/01/03 - 11/01/03, 401k Safe Harbor Notice 30 to 90 days before start of the a year plan (calendar year plan).

10/23/03, 2003-20 Calendar Reminders and Breaking News
03/20/03, 2003-5 Calendar Reminders:

April 1st
— April Fools’ Day (not April 15th) ends the grace period for receiving the first Required Minimum Distribution.

03/06/03, 2003-4 Calendar Reminders:

March 15th (the Ides of 401(k) plan)
— Deadline to avoid penalties for ADP/ACP testing correction for calendar year plans.
— Tax filing deadline for corporations with calendar year plans.
April 1st
— April Fools’ Day (not April 15th) ends the grace period for receiving the first Required Minimum Distribution.

02/06/03, 2003-2 Feedback from First E-mail Alert

Others in your firm may wish to receive the e-mail alerts, too. Please have them subscribe by using the e-mail address at the end of the alert.
To accommodate those who are not yet on the mailing list and those who may need to have IT adjust settings, we will now place the current issue on our website as a "Red Hot Topic" on the day it is mailed.

01/23/03, 2003-1 Introducing E-mail Alert

Rich Hochman mentioned in his annual maintenance letter that McKay Hochman is introducing our new e-mail alert. Our goal is to keep you regularly informed in a concise manner of industry news. We will be sending an e-mail alert on a semimonthly basis unless a special alert is warranted. As Sgt. Joe Friday of Dragnet would say, "Just the facts." So we will provide the facts and just the facts in a no-nonsense, headline style. We will provide links to bring you directly to the place on our website where you may read the details behind the headline. Our website's "Red Hot Topics" will be listed on the right. We will be presenting new material, often from matters we discuss at our consultants meetings. This alert's new material is the "e-mail alert FAQs" below.

Bill Grossman, QPA, E-mail Alert Editor