qualified retirement plans   

Limits

ALL Limits through 2017

ABA 2015 Q&As

correcting mistakes: IRS
Rev. Proc 2016-51 Fully updated EPCRS
Differences in the new 2016 procedures
New 2016 User fees
EPCRS change: Rev. Proc. 2015-28 (auto enroll)
Pension consultants analysis
Groom explains
EPCRS Change: Rev Proc. 2015-27 (loans, MRDs, misc)
Non-ERISA late filers: Rev. Proc. 2015-32

52 page IRS correction chart
IRS teaches its agents about correction
IRS correction procedure 2013-12
Form 8950 instructions Sept. 2015
2014 IRS Fill-in appendices
IRS chart comparing 2013-12 and 2008-50
Topical index to 2013-12
IRS correction procedure 2008-50
Tax Court kills uncorrected plan
IRS late filers home page


correcting mistakes: DOL
VFC program 71 FR 20261 (4/19/2006)
PTE 2002-51 as amended (4/19/2006)

New 2013 DFVC procedure
DOL FAQs on DFVC
Prudential opines on new DOL procedures

qualifying under the 5 year cycle program
Notice 2017-37 (pre-approved DC plan cumultive list)
Rev. Proc. 2016-37 new submission rules
Drinker Biddle explanation
IRB 2016-1 (with procedures)
Notice 2016-03
Rev. Proc. 2015-6
Groom analysis
IRS web site on late amendments
pre-approved plans and PPA deadlines: Sunguard
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)
amendments needed for 2013: Sibson
Notice 2010-90 (list of necessary changes 2nd Cycle A)
Notice 2011-1 (list of fees / 2nd Cycle A and others)
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)

submission procedures
extended deadlines: ASPA letter
Announcement 2013-13 changing NOIP address
Rev. Proc 2013-4
McGuire Woods summary of 401(b) extensions from IRS

Form 5500 compliance questions optional for 2015
Dec. 4, 2015 Q&As


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)


after-tax contributions
Notice 2014-54
Vanguard

AUTO ENROLLMENT
Prudential analysis

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



DISCRIMINATION
401(a)(4) regulations

DOMA
IRS Notice 2014-19

ESOPs
Diversification LRMs: Principal key interview
various rules

Funding
Notice 2008-73
Proposed IRC 436 regulation

governmental plans
IRS webpage

Leased employees
Rev. Proc. 2002-21

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

model language
2013 Defined benefit LRMs
IRS LRMs
Updated LRMs for DB plans (including 415 regs)
402(f) notice: IRS Notice 2009-68

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

Notices
rollover 402(f) Notice 2014-74
rollover 402(f) Notice 2009-68

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

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

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

Key regulations
401(a)(9) IRS regulations  / d.c. plans
401(a)(9) IRS regulations / d.b. plans


HCEs and look back year
Notice97-45

414(s) testing
IRS explanation of Demo 9

Death benefits
non-spouse rollovers: CCH explains

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

401(k)
Mid-Year changes to safe Harbor Notice 2016-16
Cut back of safe Harbor contributions; Prudential
Auto enrollment
Rev. Rul. 2009-30 (escalator)
Notice 2009-65 (sample amendments)
Sample amendments explained / Utz, Miller
Final regulations explained (Buck)
Final regulation link (IRS)

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

Hardship and loans
documentation needed: IRS website

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

Minimum distributions
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)

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

Per Diem exclusion
2006 ABA - IRS discussion

VESTING
411(d)(6) analysis from Wyatt
US Benefit Regulation

Internal Revenue Service

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