McKay Hochman Company, Inc.

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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.

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

To learn more, call 973-492-1880 or e-mail info@mhco.com.