ABA Q&As

ADA
New regulations: 3/25/11
DOL help for employers

ADEA an OWBPA
Form of release from the ABA
EEOC form of release

Applicable federal rates
IRS site: 2000 forward
Prior to 2000: Evans law

Auditing standards
April 20, 2017 proposed standards
AU section 150

cafeteria plans
GCM201413006 on substantiation
Recovery of unsubstantiated expenses: 2014 Buck
$500 rule IRS Notice 2013-71
Premium reimbursement plans / Kushner
2007 proposed 125 (cafeteria) plan regulations
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

Circular 230 Practice before Treasury
June 2011 update

CHIPRA
H.R. 2 (statute and summary)
Summary - Eastern Benefits Group
Model Notice - Eastern Benefits Group

COBRA
No penalty for late notice when employer pays premium
6th Cir. rules for Stoploss carrier /COBRA extended by employer
IRS audit guidelines
COBRA and departing executives (E for ERISA)
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)

DEDUCTION OF BONUSES
IRS Chief Counsel disallows accrued bonus deductions
Mondaq analysis of accrued bonus deductions


deferred compensation - 457(b) & 457(f)
Sunguard memo specifying no due dates for 457(b) amendments
IRS 2013 457(b) guidance
Journal Pension Plan Planning / 2013
IRS 2013 questionnaire to 457(b) sponsors
Vorys: New 457(f) guidance expected
Morgan Lewis: waiting for reconciliation 457(f) and 409A
Notice 2007-62 /severance definition: 457(f) and 409A
Drinker Biddle comment on Notice 2007-62
Model IRS language
Notice 2005-58 (Federal credit unions)
1997 IRS study paper on 457(b) and 457(f)
457 grandfather rule (1107(c) of TRA)

Disability Insurance
Rev. Rul 2004-55 / Elective purchase with after-tax dollars

E-Fast2 5500 filing
8985 SSA guidance

Emergency Economic Stabilization Act
House analysis (Section 113 for executive compensation limits)

Employee education
Singleton-Clarke v. Commissioner (Tax court)

Employee Stock plans
Simpson Thatcher explains the 2010 final regulations

equity compensation
SFAS No. 123
APB Opinion No. 25

Executive compensation deduction
162(m) and TARP Notice 2008-94
Pitfalls of 162(m)  Morgan Lewis
Coopers analyzes 162(m)

ERISA general
5 key provisions: Corporate counsel
An SPD is the Plan

ERISA NEW FIDUCIARY RULES
Goodwin advice
Kilpatrick advice






ERISA Claims Procedure
final regulations
DOL Q&As
Crowell article / deference and Met Life v. Glenn
2002 Paul Hastings article

ERISA fiduciary duty to locate lost participants
Buck explains new IRS withdrawal of services
2013 IRS statement in BNA
DOL FAS 2004-02
MA Treasury unclaimed property procedure

ERISA disclosure
Thomas v CIGNA 3/2/2015
DOL Tech Release 2011-03R
DOL Tech Release 2011-03
DOL reg 29 CFR 2520.104b-1 / electronic
special rules for 404a-5 disclosure: NY Hart
IRS claims reg (w/ foreign language requirement) 54.9815-2719T(e)

ERISA fee disclosure
3/2013 proposed regulation
Morgan Lewis comment on proposed regulation
Excellent 408(b)(2) Q & A Davis & Harman
ASPA requests change in annual disclosure dates
Sample annual 408(b)(2) disclosure / Angell Pension services
Proskauer discussion of 2012-02
Kelly Hannaford discussion of 2012-02
DOL Notice 2012-02R
DOL Notice 2012-02
Final regulations 2550 404a-5
Final regulations text and preamble (408(b)(2))
Final, final regs - Sunguard Relius
TIAA CREF discussion for 403(b) sponsors
Buck discussion


ERISA conflict of interest FAQs Part 1
ERISA conflict of interest exemption part2

Mertens v Hewett Associates (S. Ct. Opinion)
Finkel v Romanowicz (2nd Cir) Company officer NOT a fiduciary

ERISA 3(38) advisors
Whitehouse article analyzing 3(38) and Committees

ERISA education and computer advice
Morgan Lewis summary
Ascensus analysis October 2011
Sutherland analysis October 2011
Final regulation October 2011

ERISA late deposits of employee money
McKay: use of the DOL online calculator and IRS position

ERISA Plan assets
Links to regulations and blogs
Borroughs Corp. v. Blue Cross 2012 / Funds w/ TPA
DOL 2005 Advisory Opinion re/ insurance co. general accounts
Pillsbury guide to bonding rules

ERISA expense reimbursements and charges
O'Donaghue & O'Donaghue white paper
MassMutual analysis of settlor expenses
analyzing what expenses plans can pay -- 401(k) help center
DOL website - Settlor v Plan expenses


ERISA: purchasing annuities
For DC Plans: FAB 2015-02

ERISA Plan Funding Notice
DOL Field Assistance Bulletin
JP Morgan guidance

ERISA Prohibited transaction exemptions
Groom chart for 2015 changes
New PTE procedure (December 27, 2011)
DOL database of granted PTEs

ERISA PROXY VOTING
DOL advice_2016_31515
Earlier DOL advice proxies in general


ERISA QDIA and target date disclosure
Paul Hastings article: proposed regulations
Final DOL regulations
IRS sample notice
Interpretation / Davis Harman
Interpretation / Pillsbury

ERISA; revenue sharing
Marcia Wagner discusses DOL Principal ruling and PERAs
Groom explains DOL 2013 opinion to Principal
Reish article/ 2010
DOL FAB 2003-3
DOL FAB 2006-01

ERISA Sarbanes Oxley
DOL Blackout regulations

ERISA: are severance plans covered ? (White & Case)
Okun v Montefiore Medical Center (2nd Cir)

ESOPs
S cororation ESOPS (NCEO.ORG)

Exempt Organizations Governance
Charity law blog

FDIC and bank compensation
introductory letter to banks w/ 2011 proposed rule
proposed 2011 rule

FLSA
DOL job classifications for wage and hour rules
DOL 2003 Opinion on section 125 cash out


FMLA
New forms (2015)
Expiring forms 3_31_2015
Nov. 17 2008 final regulations
US DOL FMLA site
(under construction: GLC Q&A site)

FOREIGN PLANS
Streamline procedures_Inside US
Streamline procedures_Outside US

Form 5500 and Plan audits
IRS FAQs
8955-SSA transition rules - Sunguard
New form replacing SSA
DOL Notice 92-01
auditing a self funded health plan Deloitte
DOL Panel suggests 403(b) audit relief
Form 5500 (multi-year) from EBSA website

fringe benefits
Notice 2013-8 / mass transit
2012 proposed reimbursement regulations
travel on company jets: 274 regulation
IRS guide to fringe benefits (2011)
company paid legal fees: Winston & Strawn
Field directive on cell phones
3/2010 IRS PLR on 132(f) benefits
IRS Pub. 15-B / Employer's Tax Guide to Fringe  Benefits    

Group term life insurance
Calculating the value and withholding rules / Robert Ditmer
Supplemental Life: best way to structure / Prudential

Health Savings acounts
Morningstar layperson's description

HEART Act
FULL TEXT
Prudential analysis

Health reimbursement accounts (HRAs)
IRS Notice 2002-45
Watson Wyatt explains Notice 2002-45

HIRE Act
GC Davis Malm article
Post 201o changes for tax-exempts

Imputed interest: Time Value link to IRS monthly rulings

Independent contractor issues
section 530 (1978) and section 1706 (1986) special rules
40 page Proskauer analysis
IRS 2013 VCSP changes explained by Pepper Hamilton
IRS VCSP Q&As
Announcement 2011-64 (VCSP)
Forbes article 8/16/2011

IRA investment Issues
Trucker Huss article
J. Scott Dillon article
DOL Notice 2000-10A

IRA distributions
installment method to avoid 72(t) penalties


Lifetime income (IRS rulings and proposed regulations)

MEDICARE
CMS updated Part D guidance
MediCare's effect on COBRA / from CobraTips
Medicare secondary CMS Manual 1
Medicare secondary CMS Manual 2

MEWA
DOL discussion

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)

MISCELLANEOUS
2013 deadlines Reinhartlaw
ALI-ABA program 12/09/10

PAYROLL
Publication 957 (reporting special wages to SSA)
Supplemental withholding (Groom Group analysis)

PBGC
Basic summary of termination rules: Groom Group


Prohibited transactions
IRA collateral arrangements w/ brokers DOL 2011 Advisory

QDROs
IRS Notice 1997-11
DOL booklet

QLACs
Ascensus guidance to final regulations

Reporting
DOL Reporting Guide

Same-Sex Marriage
IRS Notice 2014-1 Section 125 guidance
12/26/2013 update Alston & Bird
Rev. Rul 2013-17
IRS Q&A domestic partners
IRS Q&A same sex spouses: employment tax refunds


Securities laws
SEC docs incorporated in SPD are fiduciary communications
Maldonado on SEC compliance
Pillsbury: employee contributions to buy stock/ compliance
Greensfelder: securities law primer: benefit plans
SEC Release 33 4790

SEVERANCE
voluntary agreements not a plan
Mance v Quest Diagnostics

Social Security
File and suspend - Mike Kitces

Top Hat DOL exemption
Opinion 2008-08A controlled group reporting on one-time Notice

UBTI
new form 5500-SUP _Sunguard Relius
IRS Publication 598
Morgan Lewis summary
Steptoe summary


USERRA and Heart Act
Prudential explanation

VEBA
Barboza v. Cal Assn. of Firefighters
9th Cir rejects DOL argument trust doc required
NO SAR (and presumably no 5500 required)


1995 IRS discussion treatise

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

Income in respect of a decedent
from the CPA Journal

Imputing federal income
Massachusetts Directive 09-2
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)

Return Preparer registration
US Benefit Regulation

Internal Revenue Service

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

Health and Human Services

Pension Benefit Guaranty Corporation

Social Security early and late calculator
Social Security Administration
SSA Handbook

Social Security Disability Resource Center

FAS 10 page paper on SS calculation
Center for Medicare Services
Center for Medicare Advocacy **

CMS Centers for Medicare and Medicaid Services

theworkplace page: Medicare secondary issues

Code of Federal Regulations

Federal Register

US Code

GovTrak.US -Tracking Congressional Bills

Fair Accounting Standards Board (FASB)
_______________________________
theworkplace.biz