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McKay Hochman has become famous for its many charts. This page presents all our charts. Like the commentary page, the charts are listed in alphabetical order in the subject column on the left. A co-subject further delineates the topic of each chart. The column on the right is the chart title which is linked to the chart.

CHARTS
 
Subject Co-Subject Title

401(k) Safe Harbor

Chart

401(k) Safe Harbor Chart

Acronyms Plan Abbreviations Acronym Chart

ADP Testing

ADP

ADP Testing Time

Attribution

Child

Ownership Attribution Rules

Beneficiary Options Chart Beneficiary Options, Final RMD Regs.

COLA

2007-2012

Cost of Living Adjustments for 2012

COLA

2002-2006

Cost of Living Adjustments for 2006

Catch-up

415

Catch-up Scenarios

Comparison 403(b) / 401(k) 403(b)/401(k) Comparison
Comparison Age-Wgt, DB, Cash Age-Wgt, Defined Benefit & Cash Bal.
Comparison QACA, EACA, ACA QACA, EACA, ACA Comparison

Comparison

QACA, Safe Harbor

QACA/Safe Harbor 401(k)

Comparison

SIMPLE, Safe Harbor, QACA

SIMPLE, Safe Harbor 401(k), QACA

Comparison

SEP, PS, MP, DB

SEP, PS, MP and DB

Compensation Self Employed Earned Income Conversion Chart

Controlled Group

Coverage

Coverage for a Controlled Group

Coverage

Part 1

Coverage, Part 1

Coverage

ABT

Coverage, Part 2 - ABT w/ cross-test

Distributions Early Withdrawal 10% Penalty Exception

DFVC Program

5500

DFVC Program

EESA Provisions EESA Provisions/Sections Chart
EGTRRA State Catch-up States Allowing For Catch-Up

EPCRS

2006 Revised

EPCRS 2006 Updated

EPCRS

2003/2004

What is EPCRS?

EPCRS

2003 Rev. Proc.

EPCRS 2003

Excess Annual Add Correction Excess Annual Addition Correction

Excess Contrib.

Within 2½ Months

Excess Contribution Within 2½ Months

Excess Contrib. After 2½ Months Excess Contributions After 2½ Months
Excess Contrib. After 12 Months Excess Contributions After 12 Months

Excess Deferrals

Chart

Excess Elective Deferrals

Expenses

Allocations

Allocating Plan Expenses in 2004

Family Attribution

HCE; Key-EE

Family Attribution Rules

Form 5500

Participant Count

Counting Participants for Form 5500

HEART ACT HEART Provisions Heart Provisions/Sections
Ineligible Employee Correction Ineligible Employee Deferral Correction

Missing Participant

DOL Rules

Guidance on Missing Participant

Nondeductible IRA

After-tax Reporting

Nondeductible IRA/QP After-Tax

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

Multiple Loans

Calculating Maximum Loan

Plan Amendments EGTRRA EGTRRA DC Plan Amendments

Plan Amendments

TRA'86 to GUST

DC Plan Amendments, TRA '86 - GUST

Plan Amendments

GUST to PPA

DC Plan Amendments,GUST-PPA

Plan Amendments

2006

Plan Amendments for 2006

Post-Severance

Compensation

Post-Severance Comp. Final 415 Reg.

PPA 1-Year Later PPA One-Year Later

PPA

2-Years Later

PPA Two-Years Later

PPA 3-Years Later PPA Three-Years Later

PPA

Effective Dates

Effective Dates, DC and IRA Provisions

QJSA

Elimination

Eliminating QJSA from a Plan

Restatements Cycle Chart Remedial Amendment Cycles
Retention Documents Record Retention Guidelines
RMD RBD Required Beginning Date
Rollovers Chart Rollover Chart 2010 Update
Rollovers Portability After-tax Rollovers
Roth 401(k) 5 Year Chart Roth Five-Year Chart Updated

Short Plan Year

Plan, Participant

Short Plan Year Chart

Simple IRA Basics Simple IRA
Top Heavy Basics Top Heavy Basics Chart
Top Heavy Determination Date Top Heavy Determination Date
Top Heavy Forgotten Rules Top Heavy Often Forgotten Rules
Top Paid Election HCE Top Paid Election FAQ
Uniform Lifetime Table Uniform Lifetime Table
User Fee Increase IRS User Fees IRS User Fee Increases
VFCP Finalized April 2006 VFCP Program Finalized
Withholding Distributions Eligible Rollover Distributions
WRERA Chart WRERA Provisions/Sections
 

 

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