Updates and Information  (News and Insights Archive)

 
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January 2, 2006The Interrelationship between the Individual Contribution/Benefit and Employer Deduction Limits
January 2, 2006"Integration with Social Security" Contribution Allocation Method
January 1, 2006FICA Tax Analysis: Owner's W-2 Income is $220,000, Spouse is age 50+ and earns $22,000
January 1, 2006FICA Tax Analysis: Owner's Self-employment Income is $50,000, Spouse earns $17,000
January 1, 2006FICA Tax Analysis: Owner's W-2 Income is $220,000, Spouse earns $44,000
January 1, 2006Chart: Comparison of SEP, SIMPLE and Qualified Retirement Plan Available Benefits and Features
January 1, 2006Chart: Comparison of SEP, SIMPLE and Qualified Retirement Plan Compliance Requirements and Limits
June 10, 2003Protecting Assets of Small Company Pension Plans - Hidden Costs of Non-Compliance Outstrip Penalties
June 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
November 25, 2002New FAQs about the New Minimum Distribution Rules
November 1, 2002"Blackout Period" Model Notice
January 8, 2002Economic Benefit of Life Insurance in Pension Plans and Split Dollar Arrangements (P.S. 58 Costs)
January 2, 2002"Safe Harbor" 401(k) Plan Feature
January 1, 2002Description of Saver's Credit and Sample Notices to Employees in English and Spanish
December 1, 2001Adding a Spouse to Qualified Retirement Plan (updated January 1, 2006)
November 1, 2001Defined Contribution Plans using "Cross-test" or "Age-based" Contribution Allocation Methods
January 1, 2001Fiduciary Duties and Responsibilities
January 1, 2001Participant-directed Investments, ERISA Section 404(c) and Private Brokerage Accounts
January 1, 2001Investment Policy Statement
 
 
February 23, 2004

DOL Publication: "401(k) Plans For Small Businesses"
February 23, 2004 IRS Online Tutorial Publication: IRC 401(k) Plans
February 13, 2004

Treasury and IRS Shut Down Abusive Life Insurance Policies in Retirement Plans
January 29, 2004 Revenue Ruling 2004-10 Allocation of Expenses to Former Employees in a Defined Contribution Plan 
January 29, 2004 Revenue Ruling 2004-11 Certain Acquisitions Affect the Participation in its Retirement Plan
January 29, 2004 Revenue Ruling 2004-12 Distributions from Plan that Separately Accounts for Rollover Contributions
January 29, 2004 Revenue Ruling 2004-13 "Safe Harbor Match" 401(k) Plan Requirements for Top-heavy Rules Exemption
November 3, 2003 IRS SEP Checklist for 2003 - This is not a complete description of all the requirements
November 3, 2003 IRS SARSEP Checklist for 2003 - This is not a complete description of all the requirements
November 3, 2003 IRS SIMPLE Checklist for 2003 - This is not a complete description of all the requirements
October 17, 2003 IRS News Release IR-2003-122: 2004 Limits an Benefits and Compensation
August 28, 2003 Revenue Procedure 2003-72 Extends "GUST" Amended Plan Submission to January 31, 2004
July 20, 2003 Form 5500 Filing Tips from the Treasury and the IRS
July 17, 2003 401(k) and 401(m) Proposed Regulations
June 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
January 24, 2003 DOL Regulation §2520.101-3 Final Rule Relating to Notice of Blackout Periods
January 24, 2003 DOL Regulation §2560.502c-2 Civil Penalties for Failures to provide Notices of a Blackout Period
December 2, 2002 New IRS Final Loan Regulations
November 25, 2002 VFC Prohibited Transaction Exemption 2002-51
November 25, 2002 New FAQs about the New Minimum Distribution Rules
November 19, 2002 Revenue Procedure 2002-73 GUST Amendment Extension
October 21, 2002 Revenue Ruling 2002-62 Substantially equal periodic payments; premature distributions
October 18, 2002 IRS News Release IR-02-111: 2003 Limits on Benefits and Compensation
June 27, 2002 Revenue Ruling 2002-45 Certain Restorative Payments not treated as Employer Contributions
June 26, 2002 Revenue Procedure 2002-47 Reissued EPRSC Procedure
June 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
April 28, 2002 IRS Notice 2002-23 Waiver of Penalties for Delinquent Filers of Form 5500
April 16, 2002 IRS News Release IR-2002-50: Simplification of Minimum Distribution Rules
April 1, 2002 IRS Notice 2002-24 Suspension the Fringe Benefit Plan Form 5500 filing requirement
March 27, 2002 DOL Announcement 2002-31 Proposed Class Exemption and VFC Program
March 26, 2002 Final and Temporary Regulations: Required Distributions from Retirement Plans
January 14, 2002 IRS Notice 2002-4 Notice to recipients of 401(k) hardship distributions
January 14, 2002 IRS Notice 2002-3 402(f) Notice to recipients of eligible rollovers
January 14, 2002 IRS Notice 2002-1 User Fees for plan determination letters
December 31, 2001

DOL Announcement 2001-106 Description of Saver's Credit
June 29, 2001 Treasury Regulation §401(a)(4)-8 Cross-testing
October 19, 2000 DOL Regulation §2520 Small Plan Audit Requirements
January 24, 2000 IRS Notice 2000-3 401(k) and 401(m) Safe Harbor Rules
November 27, 1997 DOL Regulation §2510.3-102 Definition of when participant contributions become plan assets
 
 
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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