Plan Administration

Plan Administration Commentaries

Date	Subject	Title
02/17/12	Fiduciary	Ethics in Retirement Plan Services
12/29/11	DT Changes	Determination Letter Program Changes
12/08/11	Req. Amendments	IRS Disqualifies Profit Sharing Plan
11/17/11	Contributions	Collecting Delinquent Contributions
10/20/11	Disaster Relief	Hurricane Irene Tax Relief
10/20/11	TR 2011-03	Electronic Disclosure Guidance
08/23/11	Hardship Dist.	Hardship Distribution FAQs — Part 2
08/05/11	Hardship Dist.	Hardship Distribution FAQs — Part 1
05/20/11	EPCU Project	401(k) Questionnaire Update
05/20/11	Plan Termination	403(b) Plan Termination Guidance
03/14/11	Client Questions	Recent Client Document Questions
03/14/11	Elective Deferrals	Plan Document Deferral Limits
01/25/11	Eligibility	Leased Employee Definition
01/25/11	Tax Withholding	Electronic Payment of Tax Withholding
01/07/11	2010	2010 Overview
01/07/11	PTIN	Form 5500 PTIN Exemption
11/12/10	Forfeiture	Issues Reducing Qualified Contribs.
10/15/10	Distributions	Form 1099 Series Penalty Increased
09/16/10	Acronym Chart	Retirement Plan Acronym Chart
08/05/10	Investment Mgmt	QPAM PTE 84-14
07/23/10	IRS Questionnaire	401(k) Questionnaire Deadline
06/21/10	Vesting	Forfeiture Timing and Corrections
06/21/10	ER Securities	Diversification of Employer Stock
05/27/10	Compliance	IRS 401(k) Compliance Questionnaire
04/30/10	Supreme Court	Conkright v. Frommert Case
04/16/10	Fiduciary Adviser	Investment Advice Proposed Regs
01/19/10	Elective Deferrals	Deferral Deposit Deadline
01/19/10	2010 Deadlines	Determination Letter Cutoffs
10/30/09	Compensation	Paid Time Off Guidance
10/09/09	RMD Suspension	RMD Waiver Guidance Issued
04/24/09	Trustee Duties	Solis v Plan Benefit Services Case
02/27/09	RMD Suspension	2009 RMD Suspension Issues
02/05/09	Supreme Court	Kennedy v DuPont Bene. Case
02/05/09	Bonding Guidance	FAB 2008-4, Bonding Guidance
12/15/08	Interim Valuation	Interim Valuation
06/12/08	DOL Issues	DOL Issues
06/12/08	Off-Calendar	Off-calendar-year Plans
06/12/08	Ineligible Employee	Ineligible Employee Deferral Corr. Chart Updated
11/16/07	Guidance Recap	Statement Guidance Recap
10/26/07	Statements	Benefit Statement Guidance, FAB 2007-3
10/05/07	Lost Participant	Missing Participant Guidance
09/12/07	Gap Period	Gap Period Income PPA Change
08/03/07	Educating ERs	ACT Report on Educating Employers on Plan Compliance
08/03/07	RR 2007-43	Partial Plan Terminations, RR 2007-43
03/11/09	Short Plan Year	Short Plan Year Chart
01/12/06	IRS User Fees	IRS User Fee Increases
07/21/05	Documents	Record Retention Guidelines
03/09/06	Determination Letters	Favorable Determination Letters
03/09/06	Limits	Off-Calendar-Year Plan Limit
02/23/06	Increase	FDIC Retirement Account Coverage Increase
12/01/05	IRS Definition	Last Day of Plan Year Rule
12/29/05	After-Tax Reporting	Nondeductible IRA/Qualified Plan After-Tax Reporting
11/17/05	Definition	Non-Resident Alien Definition
04/28/05	Fair Market Value	Life Insurance In Retirement Plans
07/23/04	401(k)	Successor Plan Rules
03/15/05	Eliminating	Procedure for Eliminating QJSA from a Plan
12/17/03	Transition Rules	Transition Rules for PEOs, Rev. Proc 2003-86
07/26/02	Eliminating	Eliminating Money Purchase Plans
10/01/02	Vesting	Vesting Rules for Money Purchase Plans

Plan Administration FAQs

Date	Subject
08/23/07	Loan Over 50% VAB, Correction?
08/03/07	Collectibles in a Qualified Plan
05/11/06	Fidelity Bond, Sole Proprietor Lone Participant?
06/23/05	Illegal Aliens Participants, Entitled to Accrued Benefits?
02/20/04	Base Integration Formula; Forfeiture Reallocation
09/25/03	Annual Additions, DC Calculation
01/27/03	Terminating DC, Cash Out Over $5,000?
06/24/02	Profit Sharing Plan After Years of No Contributions

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