Jan 2, 2006	The Interrelationship between the Individual Contribution/Benefit and Employer Deduction Limits
Jan 2, 2006	"Integration with Social Security" Contribution Allocation Method
Jan 1, 2006	FICA Tax Analysis: Owner's W-2 Income is $220,000, Spouse is age 50+ and earns $22,000
Jan 1, 2006	FICA Tax Analysis: Owner's Self-employment Income is $50,000, Spouse earns $17,000
Jan 1, 2006	FICA Tax Analysis: Owner's W-2 Income is $220,000, Spouse earns $44,000
Jan 1, 2006	Chart: Comparison of SEP, SIMPLE and Qualified Retirement Plan Available Benefits and Features
Jan 1, 2006	Chart: Comparison of SEP, SIMPLE and Qualified Retirement Plan Compliance Requirements and Limits
Jun 10, 2003	Protecting Assets of Small Company Pension Plans - Hidden Costs of Non-Compliance Outstrip Penalties
Jun 2, 2003	Small Business Tax Credit for Plan Startup Costs
May 1, 2003	Society of Actuaries "Post-Retirement Risk Chart" summarizes potential hazards that may jeopardize individual planning after retirement
Nov 25, 2002	New FAQs about the New Minimum Distribution Rules
Nov 1, 2002	"Blackout Period" Model Notice
Jan 8, 2002	Economic Benefit of Life Insurance in Pension Plans and Split Dollar Arrangements (P.S. 58 Costs)
Jan 2, 2002	"Safe Harbor" 401(k) Plan Feature
Jan 1, 2002	Description of Saver's Credit and Sample Notices to Employees in English and Spanish
Dec 1, 2001	Adding a Spouse to Qualified Retirement Plan (updated January 1, 2006)
Nov 1, 2001	Defined Contribution Plans using "Cross-test" or "Age-based" Contribution Allocation Methods
Jan 1, 2001	Fiduciary Duties and Responsibilities
Jan 1, 2001	Participant-directed Investments, ERISA Section 404(c) and Private Brokerage Accounts
Jan 1, 2001	Investment Policy Statement

IRS/DOL Resource Information

Feb 23, 2004	DOL Publication: "401(k) Plans For Small Businesses"
Feb 23, 2004	IRS Online Tutorial Publication: IRC 401(k) Plans
Feb 13, 2004	Treasury and IRS Shut Down Abusive Life Insurance Policies in Retirement Plans
Jan 29, 2004	Revenue Ruling 2004-10 Allocation of Expenses to Former Employees in a Defined Contribution Plan
Jan 29, 2004	Revenue Ruling 2004-11 Certain Acquisitions Affect the Participation in its Retirement Plan
Jan 29, 2004	Revenue Ruling 2004-12 Distributions from Plan that Separately Accounts for Rollover Contributions
Jan 29, 2004	Revenue Ruling 2004-13 "Safe Harbor Match" 401(k) Plan Requirements for Top-heavy Rules Exemption
Nov 3, 2003	IRS SEP Checklist for 2003 - This is not a complete description of all the requirements
Nov 3, 2003	IRS SARSEP Checklist for 2003 - This is not a complete description of all the requirements
Nov 3, 2003	IRS SIMPLE Checklist for 2003 - This is not a complete description of all the requirements
Oct 17, 2003	IRS News Release IR-2003-122: 2004 Limits an Benefits and Compensation
Aug 28, 2003	Revenue Procedure 2003-72 Extends "GUST" Amended Plan Submission to January 31, 2004
Jul 20, 2003	Form 5500 Filing Tips from the Treasury and the IRS
Jul 17, 2003	401(k) and 401(m) Proposed Regulations
Jun 5, 2003	Revenue Procedure 2003-44 updates Employee Plans Compliance Resolution System (EPCRS)
May 30, 2003	New Tax Withholding Tables
May 20, 2003	Tax Exempt and Government Entities Division Advisory Committee Report on Abusive Tax Shelters
May 19, 2003	DOL Field Assistance Bulletin 2003-3 Allocation of Expenses in a Defined Contribution Plan
Jan 24, 2003	DOL Regulation §2520.101-3 Final Rule Relating to Notice of Blackout Periods
Jan 24, 2003	DOL Regulation §2560.502c-2 Civil Penalties for Failures to provide Notices of a Blackout Period
Dec 2, 2002	New IRS Final Loan Regulations
Nov 25, 2002	VFC Prohibited Transaction Exemption 2002-51
Nov 25, 2002	New FAQs about the New Minimum Distribution Rules
Nov 19, 2002	Revenue Procedure 2002-73 GUST Amendment Extension
Oct 21, 2002	Revenue Ruling 2002-62 Substantially equal periodic payments; premature distributions
Oct 18, 2002	IRS News Release IR-02-111: 2003 Limits on Benefits and Compensation
Jun 27, 2002	Revenue Ruling 2002-45 Certain Restorative Payments not treated as Employer Contributions
Jun 26, 2002	Revenue Procedure 2002-47 Reissued EPRSC Procedure
Jun 17, 2002	Revenue Procedure 2002-42 Full Vesting not required when Merging Plans
May 6, 2002	IRS Notice 2002-27 Reporting Minimum Distributions from IRAs
Apr 28, 2002	IRS Notice 2002-23 Waiver of Penalties for Delinquent Filers of Form 5500
Apr 16, 2002	IRS News Release IR-2002-50: Simplification of Minimum Distribution Rules
Apr 1, 2002	IRS Notice 2002-24 Suspension the Fringe Benefit Plan Form 5500 filing requirement
Mar 27, 2002	DOL Announcement 2002-31 Proposed Class Exemption and VFC Program
Mar 26, 2002	Final and Temporary Regulations: Required Distributions from Retirement Plans
Jan 14, 2002	IRS Notice 2002-4 Notice to recipients of 401(k) hardship distributions
Jan 14, 2002	IRS Notice 2002-3 402(f) Notice to recipients of eligible rollovers
Jan 14, 2002	IRS Notice 2002-1 User Fees for plan determination letters
Dec 31, 2001	DOL Announcement 2001-106 Description of Saver's Credit
Jun 29, 2001	Treasury Regulation §401(a)(4)-8 Cross-testing
Oct 19, 2000	DOL Regulation §2520 Small Plan Audit Requirements
Jan 24, 2000	IRS Notice 2000-3 401(k) and 401(m) Safe Harbor Rules
Nov 27, 1997	DOL Regulation §2510.3-102 Definition of when participant contributions become plan assets

Links to Sites of Interest

United States Department of Labor Employee Benefits Security Administration

Internal Revenue Service - Retirement Plans

Pension Benefit Guarantee Corporation

Security and Exchange Commission

Social Security Administration

Morningstar

Center for Fiduciary Studies

Society of Actuaries "Retirement Probability Analyzer"

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