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News & Insights Archive

Retirement Plan Updates
 
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Retirement Plan Information

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