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2008 Alerts
2007 is below 2008
DATE
 ALERT NUMBER ARTICLES AND FAQS LINKS TO OTHER AREAS OF INTEREST
08/22/08
 2008-11 New EPCRS IRS Announces ERPA Details and Starting Dates
Designated Roth Accounts DOL and SEC Info Sharing
Bonus Options FAQs DOL Proposes Regulations to Improve Discluse of Fees and Expenses
Cincinatti Class Proposed Rules Under 408(b)(2)
IRS EP Forms/Products/Publications
07/24/08
 2008-10 HEART ACT DOL FAQs on Schedule C to Form 5500
Updated EPCRS Coming Soon IRS EPN, Special Edition, July 1, 2008
Beneficiary FAQs DOL Reporting/Disclosure Guide
IRS IR 2008-84 changes extension deadline for pass-through entities. Instead of extension ending Oct. 15, it will end Sept. 15. Effective Jan. 1, 2009. Form 5500 Disaster Relief for June 2008
FDIC $250,000 Bank Account Insurance for Certain Retirement Accounts
07/03/08
 2008-9 ABCs of Controlled Groups HEART Act
Safe Harbor 401(k) FAQs IRS EPN – Summer 2008
18 eSeminars, One Great Price Pending PPA Technical Corrections Act
Website Redesign Coming Soon Hearing on IRAs and Their Role in Our Retirement System
Present Law and Analysis Relating to IRAs, by the Staff of the Joint Committee on Taxation EBRI Statement for the House Ways and Means Committee Role of IRAs in the U.S. Retirement System
06/12/08

2008-8

 PPA Testing Changes, Plan Year 2008 Social Security Online Calculators
Ineligible Employee Deferral Correction Chart Updated Investment Company Institute 2008 Fact Book
Off-calendar-year Plans
DOL Issues, First Half of 2008 IRS Retirement News for Employers, Spring Edition
FAQ: Blackout Period Defined
05/22/08
 2008-7 QDIA FAQs, FAB 2008-3 IRS Determinations Webpage
IRS Priority Guidance Update IRS Form 5500 Filing Tips Webpage
Rollovers, Pretax First, Property IRS Retirement Plan FAQs
Back-to-Basics, 401(k) Plans IRS Correcting Plan Errors Webpage
FAQ: A QACA May Not Be Added to an Existing 401(k) Mid-year DOL Retirement Plan FAQs

FAQ: If document already satisfies QOSA, it does not have to be amended.

Internal Revenue Code
ERISA
04/25/08
 2008-6 In-service Distributions 403(b) eSeminars for 2008
415 Amendment Timing
Rich Hochman's asap 08:11		 Press Release on Our 403(b) Documents
Post-severance Compensation Under Section 415 IRS EPN – Special Edition April 2008
FAQ: "Q" Acronyms, What is a QOSA? DOL Online Video for Small Employers: Choosing a Retirement Plan
FAQ: Must Plans Terminating in 2008 Adopt the EGTRRA Document?
04/04/08
 2008-5 PPA Distribution Changes for 2008, Notice 2008-30 IRS EPN – Spring 2008 Edition
McKay Hochman Receives IRS Opinion Letters for Prototype Defined Contribution Plans PBGC Final Rules on 2008 Premiums

FAQs: Top-heavy Safe Harbor 401(k) with a Discretionary Match;
Matching May be Used Towards Top Heavy; DB Rollover When Husband and Wife in DB Plan

PBGC FAQs on Premiums

PBGC FAQs on Plan Funding
03/14/08
 2008-4 Deferral Deposit Deadline Deferral Deposit Deadline Proposed Reg
401(k) Supreme Court Case Supreme Court Case, LaRue v. DeWolff
403(b) Plan Doc. Available, FAQ 2 2008 Form 1099-R Instructions
Remedial Amendment Cycle Charts PBGC Disaster Relief Announcements
Overview of Nonspouse Beneficiary Rollover IRS Proposed Regs. on Publicly Traded Stocks
Required Beginning Date 2008 MHCO Education Catalog
FAQ EGTRRA Restatement Deadline Ann. 2008-23 and 3 More FAQs PBGC Proposed Rules on Annual Financial and Actuarial Information Reporting; PPA
02/21/08
 2008-3 Otherwise Excludable IRS RNE, Winter 2008
403(b) Plan Doc. Available, FAQ 1 IRS PPA DB Transition Guidance Funding Rules and Limitations
Responsibility for Collecting Contributions FAB 2008-1

IRS Timing Is Everything

Survey for the IRS

Direct Rollover to Roth IRA PBGC Disaster Relief Extensions for Nevada Storms and Flooding
FAQ: Selecting a Vesting Schedule Less Than Six-year Graded IRS Backloading Rules for a DB Plan Converting to a Cash Balance Plan
FAQ: Safe Harbor 401(k) and Discretionary Match DOL AO 2008-2A Upholds ERISA Preemption of State Withholding Laws
01/31/08
 Five Years of E-mail Alerts IRS EPN January 2008 Special Edition
ADP Testing FAQs 10-12 on Cycle Changing Events
Match Return on Failed ADP Test Joint Committee Report of the Tax Technical Corrections Act of 2007
Survey for IRS PBGC Benefits Payable in Terminated Single Employer Plan
QACA, EACA, ACA Chart PBGC Present Value of Maximum Benefit
Rollover Chart Updated Back-to-Basics eSeminar Series
Some FAQs from the First Five Years Regional Seminars
01/11/08
 Holiday Picture After severance, how long does a key employee remain key?FAQ
415 Amendment Is the following a controlled group? FAQ
Cumulative List Off-calendar plan, implementing PPA's top heavy vesting? FAQ
Spouse Beneficiary IRS DOL PBGC Releases

 

2007 Alerts

 

DATE

 ALERT NUMBER ARTICLES AND FAQS LINKS TO OTHER AREAS OF INTEREST
12/20/07
 2007-17 Cross-tested Prototype Plans DOL Prop. Fee Disclosure Reg.

403(b) Universal Availability

IRS EPN Winter Edition
Automatic Enrollment Clarifications PBGC Disclosure of Termination Information Prop. Reg.
New FAQs PBGC Minimum Lump Sum Assumptions for Terminating Single-Employer Plans
12/06/07
 2007-16 Automatic Enrollment, QDIA Notice Feedback RP 2007-71, 403(b) School Document, Plan Amendments, Contract Issued Before 2009
2008 Agenda of Changes IRS Final Regs. on 403(b) Salary Deferral Agreements
Top 10 for 2007 IRS EPN Special Edition 11/30/07
FAQs, Successor Plan Rules Social Security Facts
IRS Model Automatic Enrollment and Default Investment Notice 2007 Cumulative List, Notice 2007-94
11/16/07
 2007-15 Automatic Enrollment Guidance IRS EPN Automatic Enrollment Highlights
RMD Time, Overview and Handling Missed RMDs IRS EPN PPA DB Issues: Lump Sum Mortality Table, 204(h) Exemption
QDIA Notice FAQs EBSA Testimony on Fees and Expenses
Statement Guidance Recap California Wildfires; 5500 Extension
Predecessor Employers IRS EP Examinations 2008 Priorities
Five New FAQs IRS Seeks Applications for ACT
MHCO PPA Webpage Social Security Facts
IRS PPA Webpage IRS Saver's Credit News Release
EBSA PPA Webpage IRS Auto-Enroll QDIA Notice
10/26/07
 2007-14 Final QDIA Rules IRS EPN Special Issue
COLA for 2008 IRS 401(k) Potential Mistakes
Statement Guidance, FAB 2007-3 Plan Year 2007 Form 5500
DOL DFVCP Calculator N. 2007-89, 409A Reporting and Withholding for 2007
Asset and Stock Sales N. 2007-86, 409A Additional Transition Relief
Three New FAQs N. 2007-81, Interest Rate Modification
10/05/07
 2007-13 IRS Creates ERPA IRS EPN Fall Edition
DL Program Temporaily Closed Missing Participants
Revisitng the Definition of Spouse Orphan Plans
Nonspouse Beneficiary Rollover Document Change BenefitsLink Bulletin About the Combined Deduction Limit
Post-severance Compensation Off-Calendar-Year Plan Limits
Seven New FAQs ERPA
09/13/07 2007-12 QACA Plan Amendment Question 409A Deadline Extended to 12-31-08
Safe Harbor 401(k)/QACA Chart IRS EPN, Special Edition 08-28-07on Plan Amendment Resources
GAP Period Income IRS EPN, 08-29-07, Prop. Rules: Benefit Restrictions for Underfunded Plans
FAQs: Statutory Eligibility Rule and Rehire Employees
 IRS Webpage on 2007 Interim and Discretionary Amendments
Final 403(b) Regulations Explained PBGC: Finding a Lost Pension
Prototype Plan Seminar Survey DOL: Filing Claim for Retirement Benefit
08/23/07 2007-11 New IRS Priority Guidance Plan Happy Summer from McKay Hochman
Change of 90-24 Transfers Notice 2007-69 NRA Definition
Expiring Soon: Charitable Donations from an IRA RR 2007-58 Arrangements That Each Qualify as a Qualified Plan
403(b) Regs Summarized in New Booklet DOL Civil Penalty for Not Providing Employees a Diversification Notice
FAQs: Roth, QACA, Correction N. 2007-67 Indian Tribal Plans (PPA)
08/03/07 2007-10 Final 403(b) Regulations IRS Employee Plans News ; Special Edition of July 2007 on the Final 403(b) Regulations
Rich Hochman ASPPA ASAP
Educating Employers on Plan Compliance DOL Field Assistance Bulletin 2007-2 on ERISA Coverage of 403(b)s
Prototype Plan Classes Survey
Partial Plan Terminations Comments to the DOL on 401(k) Fees
PPA for 2008 Proposed Law on 401(k) Fees
FAQ: Safe-Harbor Fixed Rate of Match Newkirk Statement Solutions
FAQ: May a Qualified Plan Hold Collectibles VFCP Online Calculator
FAQ: Miscalculated Loan IRS EPCU
07/13/07 2007-9 Plans That Missed EGTRRA Deadline Rev. Proc 2007-49
Charts for Sale

IRS Staggered RAP Webpage

SIMPLE IRA, Simple 401(k), Safe Harbor and QACA Comparison Chart

IRS Announces Discontinuance of Schedule P to Form 5500

SEP, Profit Sharing, Money Purchase and Defined Benefit Comparison Chart Roth IRA Prototype Updated
FAQ: Must the ADP Test Be Rerun After Correction of Eligible EE Left Out

IRS Expands Project to Ensure 403(b) Universal Availability Compliance

FAQ: Must ADP Test Be Rerun After EE Files Election But Deferrals Not Taken
FAQ: Mandatory e-filing of Form 5500 Scheduled for Plan Year 2008 Rev. Rul. 2007-48, Tax Consequences of a Nonexempt Employees' Trust.
FAQ: Must Vesting Be Included on Each Quarter's Statement Partial Plan Termination
Rev. Ruling 2007-43
06/22/07 2007-8 FAQ: Are New Prototype Plans Required to Complete a Form 8905? Mid-year Safe Harbor 401(k)
FAQ: May a Class Exclusion in a Prototype Plan Consist of One Person? Rulings and Determination Letters
RP 2007-44; (Update of RP 2005-66)
Roth Five-year Chart Updated IRS Issues the DB LRMs
Auto-enrollment Safe Harbor 401(k)

Final Reg, NRA Pension Plan Distribution

Plan Amendments: TRA '86 & GUST Plan Fees and Expenses Webpage
Jack McKay Visit Participant & Plan Sponsor Newsletters
05/24/07 2007-7 FAQ: Safe Harbor Notice Requirements for a New Plan or New Employee IRS Retirement News for Employers ; Spring 2007 Edition
Final Roth Regulations 403(b) Pub 571; Rev 4-07
Nonspouse Beneficiary Rollover Update IRS Designated Roth FAQs
Correcting Excess Annual Additions IRS Designated Roth Brochure
Retirement Plan Insights Table of Contents Remarks of Steven T. Miller Commissioner, TE-GE on May 3, 2007
05/03/07
 FAQ: Nonspouse beneficiary rollover rules

Designated Roth Final Regulations on Distributions, Rollovers and Reporting

Final 415 Regulations - DB
The DOL Wants You!
Intro Course Updated for PPA ERISA
Final 415 Regulations - DC

DOL Compliance Assistance

McKay Hochman 2007 Education Catalog
04/13/07 2007-5
FAQ: Reasonable rate of interest for Participant Loans
Plan Amendments Chart

Final 415 Regulations

Plan Termination Amendment
CRS Report on PBGC's Financial Health
03/30/07 2007-4 FAQ: Exclusion from a Nonstandardized Prototype Plan IRS Priority Guidance Plan Updated for PPA
IRS Employee Plans News Spring 2007
PPA Deduction Rules Deduction Rule Change from PPA
Increase in 457 Plan Sponsorship EBSA Interim and Final QDRO Timing and Order of Issuance and Request for Comments
403(b) Related ECPCRS Changes
03/09/07

2007-3

 FAQ: Stopping Employer Matching IRS RNE, Winter 2007 Edition
Distributions from Terminated DC Plans & Orphan Plans to Require Inherited IRAs
DB Lump-sum Distributions McKay Hochman's 2007 Education Catalog
Beneficiary Rollover Inherited IRAs What's New at PBGC
Our Consulting Team
02/09/07 2007-2 FAQ: Compensation for Calculating a Safe Harbor 401(k) IRS Opens DB Pre-Approved EGTRRA Document Program and Cycle B. Feb. 1, 2007
FAQ: Sources for Hardship
Plan Vesting After PPA Retirement Research via McKay Hochman's Links Page
Investment Advice Chronological Updates
Plan Compensation & Disability Newkirk's Updated Homepage
01/19/07
 FAQ: Controlled Group Coverage Test IRS EPN Special Edition of 1-16-07 Cycle A Cash Balance Moratorium Plans
ADP / ACP Testing Changes EBSA Investing and Diversification Webpage for Benefit Statements
PPA Distribution Guidance - Notice 2007-7 Newkirk Adds GAP Analysis to Targeted Communications Suite
Cash Balance Plans DOL Compliance Assistance Webpage
PBGC February Premium E-Filing Webcast & Online Demos