qualified retirement plans   

Limits
Progression of limits

correcting mistakes: IRS
Rev. Proc. 2019-19
Rev. Proc. 2018-52
New fees (July, 2018)
IRS website with current forms
Rev. Proc 2016-51 Fully updated EPCRS
EPCRS change: Rev. Proc. 2015-28 (auto enroll)
EPCRS Change: Rev Proc. 2015-27 (loans, MRDs, misc)

IRS late filing
IRS late filers home page

correcting mistakes: DOL
DOL Home page
2002 regulations
2006 update to regulations


DOL late filing
New 2013 DFVC procedure
DOL FAQs on DFVC


LRMS
2017 DEFINED CONTRIBUTION
2013 DEFINED BENEFIT   
2017 CASH BALANCE
IRS course Book: HEART ACT & Other Post PPA
legislation

IRS priority Guidance Plan

qualifying: new rules and old 5 year cycle
program

IRS Required amendments List
Rev. Proc. 2018-2
Notice 2017-37 (pre-approved DC plan cumultive list)
Rev. Proc. 2016-37 new submission rules
IRB 2016-1 (with procedures)
Notice 2016-03
Rev. Proc. 2015-6
IRS web site on late amendments
2014 Determination letters and user fees
Notice 2015-84 (list for 3rd Cycle A)
Notice 2014-77   (list for 2nd Cycle E)
Notice 2013-84 (list for 2nd Cycle D)
Notice 2010-90 (list of necessary changes 2nd Cycle A)
Notice 2009-98 (list of necessary changes for Cycle E)
Notice 2008-108 (list of necessary changes for Cycle D)
Notice 2007-51 (list of necessary changes for Cycle C)
Notice 2007-3 (list of necessary changes for Cycle B)
Notice 2004-84 (first list)

IRS Alert Guidelines and Demos(worksheets)
401(k) plans
401(h) and 420
401(m) -after tax and matching contributions
436
Affiliated service group
Coverage (Demo 6)
Joint and survivor
Leased employees
Limits under 415
Minimum distributions 401(a)(9)
Miscellaneous
Participation
Permitted Disparity
Safe harbor discrimination: DB plans
Safe harbor discrimination: DC plans
Top Heavy
Vesting (DC plans)


Cash balance plans
IRS audit guidelines

Compensation definitions
Mercer summary of 3 different definitions
2016 update

COVERAGE TESTING
Cross testing and LRM 94
410(b) analyzed by an ERISA wargamer

CONTROLLED GROUPS
IRS 2013 Seminar paper for reviewers
Benefits Links / MEWAs
DOL MEWA publication

DISASTER RELIEF
Disaster legislation (text)
Hurricane Harvey relief- Notice 2017-11
Hurricane Harvey press release
See IRS Priority Guidance for more current relief
ANN 2017-11,13,15

DISCRIMINATION
401(a)(4) regulations

402(f) Notices

2018_Buck explanation
rollover 402(f) Notice 2018-74
rollover 402(f) Notice 2014-74
rollover 402(f) Notice 2009-68

401(a)(9)
QLACs SHRM article
QLAC 2014 IRS regulation
401(a)(9) IRS regulations  / d.c. plans
401(a)(9) IRS regulations / d.b. plans
IRS notice- relief for plans which search for older
Estate planning:  Vacovec, Mayotte & Singer, LLP
Notice 2009-82 (WRERA) and model amendments
72(t) calculator from New York Life
Notice 2007-7
Publication 590 (IRAs)

401(k)
Mid-Year changes to safe Harbor Notice 2016-16
Revoking safe harbor mid year: Prudential
Final regulation link (IRS)

402- taxes and rollovers
Great outline- fixing rollover problems
Good discussion on beneficiary errors for inherited IRAs

414(s) testing
IRS explanation of Demo 9

416 Top Heavy
AASPA Top heavy slides
Nice chart with top heavy / safe harbor rules

Change in responsible parties
Form 8822B Winston & Strawn)

Foreign beneficiaries
Tax Advisor McNamara explains 1042-S and W-7
Part II of McNamara article

Form 5500 and Plan audits
IRS FAQs
8955-SSA transition rules - Sunguard
New form replacing SSA
auditing a self funded health plan Deloitte
DOL Panel suggests 403(b) audit relief
Form 5500 (multi-year) from EBSA website

DOMA
IRS Notice 2014-19

ESOPs
Termination (benefits Link discussion)
Termination and other issues (Wachtel)
Diversification LRMs: Principal key interview
various rules

Funding
Notice 2008-73
Proposed IRC 436 regulation

Governmental plans
IRS webpage

Prudential 2012 checklist
NLRB test v. Alley test
Rose v. Long Island RR

Hardship and loans
documentation needed: IRS website

Leased employees
Rev. Proc. 2002-21

Loans
IRS 2017 Memo to Examiners on $50,000 limit

MASSACHUSETTS
MA Directive 08-3
My article on 08-3

M&P Plans
Rev. Proc 2011-49: how much can be modified?

Miscellaneous articles and rulings for qualified plans
ASPA workshop . qualification issues . compensation errors
3401, 6041-6051, and 415 Compensation / McKay Hochmann
Partial termination and Rev. Rul. 2007-43 / White & Case
Finding missing participants: from the IRS website

Missing participants
2018 guidance Fox R

Non-assignment of Plan benefits
Andochick v. Byrd: state court order may require disclaimer

Orphan Plans
IRS website/ discussion of VCP
DOL newsroom
2006 Final DOL regulations

Per Diem exclusion
2006 ABA - IRS discussion

Puerto Rico and International
BP summary Plan description
Buck: March 30, 2015 extension
2014 law explained: Groom
Baker & McKenzie article on international
BNA324 Puerto Rico
IRS guidelines from its Puerto Rico compliance website
Deadlines to amend and submit: Quarles & Brady
Vanguard analysis
Juan Alonso update (Groom)
Juan Alonso article re/ 2011 law and "1081.01(d)" plans
Buck analysis
Benefits Collective
Banco Popular IRA q&a

returning employees
401(k) deferrals prevent use of rule of parity: Benfits Link
Relius: rentry
AASPA slides


Responsible party changes
IRS Form 8822-B

Roth 401(k)
IRS Notice 2013-74
IRS slides / November 2013
final regulations (2006)

Rollovers
Rev Rul 2014-9 (easy verification by employer)

Safe Harbor Plans
Notice 2016-16 mid-year amendments
ASPA comments

Student loan 401(k) Matches
PLR 201833012
SHRM article
Groom article

VESTING
Improper DB forfeitures: IRS website
411(d)(6) analysis from Wyatt
Amending before accrual conditions satisfied
Rule of Parity_BenefitsLink discussion

VESTING ON PLAN TERMINATION    
IRS 2002 course book for examiners of 5310s
Benefits Link discussion
US Benefit Regulation

Internal Revenue Service
DIRECTORY / CHIEF COUNSEL OFFICE

EBSA (Department of Labor)
DOL Advisory Opinions
Cross-link w/ US Code

Pension Benefit Guaranty Corporation
theworkplace.biz
Compliance Checklist Prudential
Penchecks - Administration
MASSACHUSETTS Taxation

DOR website
ABA 2015 Q&As
SECURE ACT

Further Consolidated Appropriations
Act, 2020 - Full Text

May, 2019 Committee Report
CARES ACT

Notice 2020-50 (CV loans and distributions)
Notice 2020-51 (RMD relief)