Retirement Plan News

Industry news and regulatory updates for company owners and human resources professionals.

March/April (PDF - 398 KB)
- Automatic Enrollment 2008
- Stretch IRA and Other Options for Spouse Beneficiaries
- Recent Developments

January/February (PDF - 146 KB)
- QDI Final Regulations
- IRS and Social Security Cost-of-Living Adjustments
- 2008: A Year of Change

November/December (PDF - 162 KB)
- Safe Harbor 401(k) or QACA for 2008
- Charitable Donation IRAs
- Missed RMD Payments

September/October 2007 (PDF - 163 KB)
- Final Roth Distribution Regulations
- Final Roth Tracking Period and Reporting Rules

July/August 2007 (PDF - 189 KB)
- Changes to the Distribution Notice
- Interim Final Guidance on QDROs
- Final 415 Regulations

May/June 2007 (PDF - 141 KB)
- The Nonspouse Beneficiary Rollover Rules
- "Fiduciary Advisers" Under PPA
- Prohibited Transaction Exemption Rules for "Fiduciary Advisers"

March/April 2007 (PDF - 154 KB)
- PPA Changes for 2007
- Plan Statement Guidance from the DOL
- A Closer Look at Two PPA Changes

January/February 2007 (PDF - 130 KB)
- Current Automatic Enrollment Rules
- IRS and Social Security Cost-of-Living Adjustments
- New Automatic Enrollment Rules Starting in 2008

November/December 2006 (PDF - 147 KB)
- The Pension Protection Act of 2006
- Form 5500 Update
- PDA Disclosures and Notices

September/October 2006 (PDF - 172 KB)
- Highlights of the EPCRS Changes
- Eligibility Rules Part I: Hours of Service
- Eligibility Rules Part II: Elapsed Time

July/August 2006 (PDF - 211 KB)
- Federal Tax Withholding on Retirement Plan Distributions
- A Review of Distribution Notices
- The Medical Expense Hardship Distribution

May/June 2006 (PDF - 192 KB)
- Proposed Regulations for Roth 401(k) Distributions
- Recap: Post-severance Compensation
- A New Definition of “Dependent”

March/April 2006 (PDF - 150 KB)
- Final Roth 401(k) Regulations Issued
- Katrina Distributions Impact
Plans Nationwide

January/February 2006 (PDF - 153 KB)
- Final 401(k) Regulations
- Effective in 2006
- IRS and Social Security Cost of Living Adjustments
- Roth 401(k) Basics

November/December 2005 (PDF - 150 KB)
- Required Minimum Distribution Rules
- Circular 230: Changes to Written Advice
- IRS Proposes Electronic Communication Standards

September/October 2005 (PDF - 156KB)
- Safe Harbor 401(k) Plan for 2006
- Provide Plan Documents in a Timely Manner
- Using Severance Compensation for a Qualified Plan

July/August 2005 (PDF - 154 KB)
- Bankruptcy and Retirement Plans in 2005
- IRS Provides Guide to Audit Process
- Proposed Roth 401(k)Regulations

May/June 2005 (PDF - 260 KB)
- Final 401(k) Regulations: An Overview for Plan Sponsors
- Coverage Testing and the Coverage Transition Rule

March/April 2005 (PDF - 260 KB)
- Satisfying Top-heavy Requirements: It's All in the Design
- The Three-legged Stool in Transition
- All About RBDs

January/February 2005 (PDF - 109 KB)
- Final Rules for Automatic Rollovers
- IRS and Social Security Cost-of-living Adjustments