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Legislative Commentary
2008 Cost of Living Adjustments Announced October 18, 2007 (pdf 55kb)
Updated contribution, catch-up limits, highly compensated definition, and defined benefits limits for 2008.
Qualified Plan News
Retirement Update
High level overview of regulatory changes for Corporate, Healthcare, Not-for-Profit, Education and Government employers.
- Retirement Update: June 2008 (pdf 69kb)
HEART Act Signed
- Retirement Update: May 2008 (pdf 100kb)
IRS Provisions for Economic Stimulus Checks Mistakenly Deposited to IRAs, IRS Governmental Web Page, DOL QDIA Guidelines
- Retirement Update: April 2008 (pdf 63.4kb)
Spring Employee Plan News, 2009 Form 5500 Requirements
- Retirement Update: March 2008 (pdf 135kb)
Supreme Court Considers Right of Recover for Fiduciary Breaches, ING Guidance an PPA Distribution Rules, DOL Safe Harbor Proposal
- Retirement Update: February 2008 (pdf 120kb)
Collection of Delinquent Contributions
- Retirement Update: January 2008 (pdf 63.4kb)
409A Corrections, Diversification Rights on Employer Securities, DOL Regulations on Fee Disclosure for ERISA Plans, DPL Proposed Regulations on Civil Penalty Rules under PPA for Automatic Contributions.
- Retirement Update: December 2007 (pdf 135kb)
IRS 403(b) Model Provisions, 409A and DC Plans, Notice 2007-86 & -89, automatic contribution regulations, Annual 5500 Reporting Requirements Expanded for 403(b), More 5500 Changes
- Retirement Update: November 2007 (pdf 120kb)
IRS News, 2008 COLA, QDIA Regulations and ERISA Resources.
- Retirement Update: September/October 2007 (pdf 86kb)
IRS Releases 409A Deferred Compensation rules, FAQ, 2007-2008 privacy guidelines, deadline extension for 409A, IRS compiles PPA guidance, PPA updates.
- Retirement Update: August 2007 (pdf 102kb)
IRS Releases Final 403(b) Regulations, 403(b) Rules At A Glance, Additional Information from the IRS, DOL releases Field Advisory Bulletin No. 2007-02 in conjunction with the IRS' final 403(b) Regulations.
- Retirement Update: July 2007 (pdf 64kb)
IRS Releases Guidance on Changes to Prototype Roth IRAs and 401(k) Safe Harbor Plans, IRS Project to Ensure Eligible Public School Employees Are Allowed to Participate in Retirement Annuities, Summer Edition of Employee Plan News Released, IRS Releases Revenue Ruling to Provide Guidance on Partial Plan Terminations, DOL Hearing on Computer Model Advice Programs Announced.
- Retirement Update: June 2007 (pdf 153kb)
IRS releases Final Regulations on Roth 403(b)s and Roth 401(k)s, Distributions from Roth 401(k) or Roth 403(b), IRA Deadline Extended for Some Affected by Severe Storms, and Department of Labor Request Information on Fee Disclosure for ERISA Plans.
- Retirement Update: May 2007 (Special Edition) (pdf 220kb)
IRS Issues Final Regulations on Section 409A and Deferred Compensation Plans.
- Retirement Update: April 2007 (pdf 220kb)
Internal Revenue Service Releases Final Regulations on Section 415 and Related Topics.
- Retirement Update: March 2007 (pdf 201kb)
IRS Releases Publications with Articles on Pension Protection Act and Other Developments, Pension Protection Act – Guidance Issued on Timing and Order of Issuance of Domestic Relations Orders, Department of Labor Revises Guidance to Permit Rollovers for Missing Non-spouse Beneficiaries in Terminated Plans
- Retirement Update: February 2007 (pdf 205kb)
IRS Publishes Guidance on Pension Protection Act of 2006 Provisions.
- Retirement Update: January 2007 (pdf 219kb)IRS discusses PPA Transfers to charities, DOL Guidance on Periodic Pension Benefit Statements, sign up for free subscription to Employee Plan News, Tax and Health Care Act of 2006.
Qualified Plan News
Regulatory topics in detail for Corporate employers
C06-1023-009R
5058396
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