McKay Hochman Company, Inc.

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News Archive

2012 E-mail Alerts

Articles	Resources & Links
Tax-exempt Common Control Rules	IRS EPN: 2012-1
Investment Advice Regulations	IRS RNE: Winter 2012
Cash Balance Plan Document	Pub. 560: Small Business Ret. Plans
Cash Balance Plan Document	IRS Determination Letter Handout

Articles	Resources & Links
Spousal Consent Requirements	IRA Publication 590
Spousal Consent Requirements	403(b) Publication 571
Short Plan Year Chart	Distribution Publication 575
Beneficiary Disclaimer Rules	IRS Benefit Restrictions Handout
Beneficiary Disclaimer Rules	IRS Simple IRA Checklist

Articles	Resources & Links
Final 408(b)(2) Regulations	408(b)(2) Regs, Facts, Changes
Ineligible Employee Correction	Rev. Rul. 2012-3: Def. Annuity in DC
Top-Heavy Chart Revised	Rev. Rul. 2012-4: DC to DB Rollover to Purchase Annuity
Ethics in Retirement Services	Partial DB Annuity Dist. Prop. Regs.
401(k) Questionnaire Int. Report	Longevity Annuity Prop. Regs.

Articles	Resources & Links
Form 8955-SSA FAQs	A. 2011-82: Changes to DL Program
Form 8955-SSA FAQs	EBSA Historical Tables and Graphs
Post-severance Compensation	2011 Roth Conversion Reporting
QDIA Regulations	EBSA Bulletin: 2009 Form 5500
Catch-up Contributions	A. 2012-3: Pre-approved DC Plan Submission Period Extended
Cross-Tested Contribution Caveats	A. 2012-3: Pre-approved DC Plan Submission Period Extended

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