ADA
DOL help for employers
cafeteria plans
Premium reimbursement plans / Kushner
2009 proposed 125 (cafeteria) plan regulations
Interpretation / Deloitte
Interpretation / Groom Law Group
Interpretation / Miller & Chevalier
Interpretation / Thompson Group (RIA)
Comments from ERIC
new 129 (dependent care) regulations
grace periods and dependent care plans Notice 2005-61
125 plans after change in control Rev. Rul. 2002-32
Premium reimbursement accounts: Rev. Rul. 61-146
Change in control
Unvested shares treated as outstanding
CHIPRA
H.R. 2 (statute and summary)
Analysis: Nixon Peabody
COBRA
Cobra extension (DOL)
2009 changes: DOL website
2009 changes explained: Davis Malm
regulations and guidance 2004
EBSA web page
Interpretation / Rackemann
COBRA Tips from OnQue Technologies
Controlled group
PBGC rules against private equity partnership (2nd article)
PBGC rules against Private equity (Kirkland)
deferred compensation - 403(b)
DOL 403(b) web page
2009 deadlines: Prudential
Terminating a 403(b) plan / Sungard
IRS sample language
IRS proposed determination procedure
Information sharing agreements (from Sparks Institute)
403(b)(7) and 414(v) catch-ups: from 403(b) wise
403(b) final regulations
Rev. Proc 2007-71 (model IRS language)
DOL Field Assistance Bulletin 2007-02
AICPA analysis of Form 5500 requirements
Interpretation / Kristi Cook
Interpretation /Milliman
TIAA comparison - 401, 403(b) and 457(b)
Interpretation / Groom Law Group
Guidance from the IRS website
deferred compensation - 409A
Notice 2010-6 / correcting 409A document failures
Notice 2008-115 ext. of accrual reporting / reporting 409A amts
Notice 2008-113 correction procedure for 409A failures
Notice 2007-100 correction procedure for 409A failures
Notice 2007-86 extending deadline to December 31, 2008
Notice 2007-78 (partly revoked by Notice 2007-86)
additional technical corrections to final 409A regulations
severance pay / Faegre & Benson
slide show / Morgan Lewis
Interpretation / Skadden Arps
Interpretation / Watson Wyatt
technical corrections to final 409A regulations
final 409A regulations April 10, 2007
Vesting analysis / Ivins Phillips & Barker
proposed 409A regulations September, 2006
Notice 2006-79 transitional 409A relief
Notice 2005-1 December 20, 2004 / 409A guidance
Gulf Opportunity Zone Act of 2005
deferred compensation (general)
Rev. Rul. 2007-12 early deduction of accrued payroll taxes
Notice 2000-56 (parent subsidiary)
Rev. Proc. 92-64 (model Rabbi trust)
deferred compensation - 457(b) & 457(f)
Notice 2007-62 /severance definition: 457(f) and 409A
Drinker Biddle comment on Notice 2007-62
Emergency Economic Stabilization Act
House analysis (Section 113 for executive compensation limits)
equity compensation
SFAS No. 123
APB Opinion No. 25
ERISA Plan assets
DOL 2005 Advisory Opinion re/ insurance co. general accounts
Post-Harris update- Insurance co GICs - Baker & Daniels blog
Pillsbury guide to bonding rules
ERISA Plan expenses
analyzing what expenses plans can pay -- 401(k) help center
ERISA Plan Funding Notice
DOL Field Assistance Bulletin
JP Morgan guidance
ERISA QDIA regulations
Final DOL regulations
IRS sample notice
Interpretation / Davis Harman
Interpretation / Pillsbury
ERISA Sarbanes Oxley
DOL Blackout regulations
FMLA
Nov. 17 2008 final regulations
US DOL FMLA site
(under construction: GLC Q&A site)
Form 5500
Form 5500 (multi-year) from EBSA website
fringe benefits
IRS Pub. 15-B / Employer's Tax Guide to Fringe Benefits
Governmental plans
NLRB test v. Alley test
Rose v. Long Island RR
Group term life insurance
Calculating the value and withholding rules / Robert Ditmer
HEART Act
FULL TEXT
Health reimbursement accounts (HRAs)
IRS Notice 2002-45
Watson Wyatt explains Notice 2002-45
HIPAA
DOL summary of requirements and model forms (HIPAA and
other topics)
Individual retirement accounts
Notice 87-16 and "active participation"
Medicare
CMS updated Part D guidance
MediCare's effect on COBRA / from CobraTips
split dollar insurance
Notice 2008-42 permitted modifications for 101(j) compliance
Notice 2007-34 split dollar insurance 409A guidelines
Notice 2002-8 / pre- Sept. 18, 2003 plans
IRS regulations / post- Sept. 17, 2003 plans
Interpretation / Willcox & Savage, PC
USERRA and Heart Act
Prudential explanation
VEBA
1995 IRS discussion treatise
Wellness
Guidance from Lockton Consulting
DOL Field Assistance Bulletin 2008-02
RODRIGUES v.EG SYSTEMS, INC. d/b/a SCOTTS LAWNSERVICE
withholding and reporting obligations
IRS Publication 15
IRS Publication 15-A
IRS Publication 15-B
Rev Rul 2004-109 (signing bonuses)
Rev Rul 2004-110 (contract settlements)
Rev. Rul 2008-29 Supplemental wage withholding examples
reporting and withholding employee death beenfits
Miscellaneous articles and rulings
Imputing federal income
IRS Notice 2004-79 (explaining WFTRA 105 and 106 rules)
IR Bulletin 2008-2 (defining qualifying relative)
IRS Notice 2005-50 (Q&A 3) (disputed way to impute
dependent cost for health care credit)
DOL help for employers
cafeteria plans
Premium reimbursement plans / Kushner
2009 proposed 125 (cafeteria) plan regulations
Interpretation / Deloitte
Interpretation / Groom Law Group
Interpretation / Miller & Chevalier
Interpretation / Thompson Group (RIA)
Comments from ERIC
new 129 (dependent care) regulations
grace periods and dependent care plans Notice 2005-61
125 plans after change in control Rev. Rul. 2002-32
Premium reimbursement accounts: Rev. Rul. 61-146
Change in control
Unvested shares treated as outstanding
CHIPRA
H.R. 2 (statute and summary)
Analysis: Nixon Peabody
COBRA
Cobra extension (DOL)
2009 changes: DOL website
2009 changes explained: Davis Malm
regulations and guidance 2004
EBSA web page
Interpretation / Rackemann
COBRA Tips from OnQue Technologies
Controlled group
PBGC rules against private equity partnership (2nd article)
PBGC rules against Private equity (Kirkland)
deferred compensation - 403(b)
DOL 403(b) web page
2009 deadlines: Prudential
Terminating a 403(b) plan / Sungard
IRS sample language
IRS proposed determination procedure
Information sharing agreements (from Sparks Institute)
403(b)(7) and 414(v) catch-ups: from 403(b) wise
403(b) final regulations
Rev. Proc 2007-71 (model IRS language)
DOL Field Assistance Bulletin 2007-02
AICPA analysis of Form 5500 requirements
Interpretation / Kristi Cook
Interpretation /Milliman
TIAA comparison - 401, 403(b) and 457(b)
Interpretation / Groom Law Group
Guidance from the IRS website
deferred compensation - 409A
Notice 2010-6 / correcting 409A document failures
Notice 2008-115 ext. of accrual reporting / reporting 409A amts
Notice 2008-113 correction procedure for 409A failures
Notice 2007-100 correction procedure for 409A failures
Notice 2007-86 extending deadline to December 31, 2008
Notice 2007-78 (partly revoked by Notice 2007-86)
additional technical corrections to final 409A regulations
severance pay / Faegre & Benson
slide show / Morgan Lewis
Interpretation / Skadden Arps
Interpretation / Watson Wyatt
technical corrections to final 409A regulations
final 409A regulations April 10, 2007
Vesting analysis / Ivins Phillips & Barker
proposed 409A regulations September, 2006
Notice 2006-79 transitional 409A relief
Notice 2005-1 December 20, 2004 / 409A guidance
Gulf Opportunity Zone Act of 2005
deferred compensation (general)
Rev. Rul. 2007-12 early deduction of accrued payroll taxes
Notice 2000-56 (parent subsidiary)
Rev. Proc. 92-64 (model Rabbi trust)
deferred compensation - 457(b) & 457(f)
Notice 2007-62 /severance definition: 457(f) and 409A
Drinker Biddle comment on Notice 2007-62
Emergency Economic Stabilization Act
House analysis (Section 113 for executive compensation limits)
equity compensation
SFAS No. 123
APB Opinion No. 25
ERISA Plan assets
DOL 2005 Advisory Opinion re/ insurance co. general accounts
Post-Harris update- Insurance co GICs - Baker & Daniels blog
Pillsbury guide to bonding rules
ERISA Plan expenses
analyzing what expenses plans can pay -- 401(k) help center
ERISA Plan Funding Notice
DOL Field Assistance Bulletin
JP Morgan guidance
ERISA QDIA regulations
Final DOL regulations
IRS sample notice
Interpretation / Davis Harman
Interpretation / Pillsbury
ERISA Sarbanes Oxley
DOL Blackout regulations
FMLA
Nov. 17 2008 final regulations
US DOL FMLA site
(under construction: GLC Q&A site)
Form 5500
Form 5500 (multi-year) from EBSA website
fringe benefits
IRS Pub. 15-B / Employer's Tax Guide to Fringe Benefits
Governmental plans
NLRB test v. Alley test
Rose v. Long Island RR
Group term life insurance
Calculating the value and withholding rules / Robert Ditmer
HEART Act
FULL TEXT
Health reimbursement accounts (HRAs)
IRS Notice 2002-45
Watson Wyatt explains Notice 2002-45
HIPAA
DOL summary of requirements and model forms (HIPAA and
other topics)
Individual retirement accounts
Notice 87-16 and "active participation"
Medicare
CMS updated Part D guidance
MediCare's effect on COBRA / from CobraTips
split dollar insurance
Notice 2008-42 permitted modifications for 101(j) compliance
Notice 2007-34 split dollar insurance 409A guidelines
Notice 2002-8 / pre- Sept. 18, 2003 plans
IRS regulations / post- Sept. 17, 2003 plans
Interpretation / Willcox & Savage, PC
USERRA and Heart Act
Prudential explanation
VEBA
1995 IRS discussion treatise
Wellness
Guidance from Lockton Consulting
DOL Field Assistance Bulletin 2008-02
RODRIGUES v.EG SYSTEMS, INC. d/b/a SCOTTS LAWNSERVICE
withholding and reporting obligations
IRS Publication 15
IRS Publication 15-A
IRS Publication 15-B
Rev Rul 2004-109 (signing bonuses)
Rev Rul 2004-110 (contract settlements)
Rev. Rul 2008-29 Supplemental wage withholding examples
reporting and withholding employee death beenfits
Miscellaneous articles and rulings
Imputing federal income
IRS Notice 2004-79 (explaining WFTRA 105 and 106 rules)
IR Bulletin 2008-2 (defining qualifying relative)
IRS Notice 2005-50 (Q&A 3) (disputed way to impute
dependent cost for health care credit)
qualified retirement plans
IRS benefits limits
2007 ERISA reporting calendar
2007 listing of published IRS guidance
correcting mistakes
IRS non-amender relief
IRS correction procedure
DOL correction procedure
Prudential opines on DOL procedures
coverage testing
410(b) analyzed by an ERISA wargamer
ESOPs
various rules
Funding
Notice 2008-73
Proposed IRC 436 regulation
model language
IRS LRMs
Updated LRMs for DB plans (including 415 regs)
qualifying under the 5 year cycle program
IRS website explanation of the 5 cycle program
Rev. Proc. 2010-6 (IRS determination letter procedure)
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)
Rev. Proc. 2007-44 (replacing Rev. Proc. 2005-66)
Notice 2005-95
McGuire Woods summary of 401(b) extensions from IRS
Roth 401(k)
final regulations (2006)
Pension Protection Act of 2006
IRS website on PPA issues
Interpretation / Rackemann
IRS Notice 2008-30
Notice 2007-7
Interpretation / McDermott Will (non-spouse transfers to IRAs)
Interpretation / Moulton Law (non-spouse transfers to IRA's)
IRS clarification of one of Moulton's issues
Special defined benefit plan issues
Notice 2007-6
Pillsbury: re 204(h) notice requirement
Morgan: PPA funding deadlines revised in IRS Notice 2008-21
Morgan: backloading rules in IRS Notice 2008-7
Cash-balance plan proposed regulations
Key regulations
401(a)(9) IRS regulations / d.c. plans
401(a)(9) IRS regulations / d.b. plans
Death benefits
non-spouse rollovers: CCH explains
Miscellaneous articles and rulings for qualified plans
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)
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)
IRS benefits limits
2007 ERISA reporting calendar
2007 listing of published IRS guidance
correcting mistakes
IRS non-amender relief
IRS correction procedure
DOL correction procedure
Prudential opines on DOL procedures
coverage testing
410(b) analyzed by an ERISA wargamer
ESOPs
various rules
Funding
Notice 2008-73
Proposed IRC 436 regulation
model language
IRS LRMs
Updated LRMs for DB plans (including 415 regs)
qualifying under the 5 year cycle program
IRS website explanation of the 5 cycle program
Rev. Proc. 2010-6 (IRS determination letter procedure)
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)
Rev. Proc. 2007-44 (replacing Rev. Proc. 2005-66)
Notice 2005-95
McGuire Woods summary of 401(b) extensions from IRS
Roth 401(k)
final regulations (2006)
Pension Protection Act of 2006
IRS website on PPA issues
Interpretation / Rackemann
IRS Notice 2008-30
Notice 2007-7
Interpretation / McDermott Will (non-spouse transfers to IRAs)
Interpretation / Moulton Law (non-spouse transfers to IRA's)
IRS clarification of one of Moulton's issues
Special defined benefit plan issues
Notice 2007-6
Pillsbury: re 204(h) notice requirement
Morgan: PPA funding deadlines revised in IRS Notice 2008-21
Morgan: backloading rules in IRS Notice 2008-7
Cash-balance plan proposed regulations
Key regulations
401(a)(9) IRS regulations / d.c. plans
401(a)(9) IRS regulations / d.b. plans
Death benefits
non-spouse rollovers: CCH explains
Miscellaneous articles and rulings for qualified plans
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)
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)
US Benefit Regulation
Internal Revenue Service
Published IRS Guidance Jan. 2001 -2009
EBSA (Department of Labor)
Health and Human Services
Pension Benefit Guaranty Corporation
Social Security Administration
SSA Handbook
Center for Medicare Advocacy **
CMS Centers for Medicare and Medicaid Services
Code of Federal Regulations
Federal Register
US Code
GovTrak.US -Tracking Congressional Bills
Fair Accounting Standards Board (FASB)
_______________________________
Internal Revenue Service
Published IRS Guidance Jan. 2001 -2009
EBSA (Department of Labor)
Health and Human Services
Pension Benefit Guaranty Corporation
Social Security Administration
SSA Handbook
Center for Medicare Advocacy **
CMS Centers for Medicare and Medicaid Services
Code of Federal Regulations
Federal Register
US Code
GovTrak.US -Tracking Congressional Bills
Fair Accounting Standards Board (FASB)
_______________________________