TRI Pension Services/ What's New

For a list (with citations) of the latest current developments, go to the What's New/Current Developments page.

he 2010 Edition of The ERISA Outline Book is available for pre-ordering! For ordering information, CLICK HERE.
Annual Hawaii Seminar. The dates for the 2010 seminar are set for November 16, 17 and 18, in Honolulu. Click here for details, including the agenda, hotel information, and a registration form.
ERISA Views (Quarterly Newsletter on a Featured Topic). The latest issue (Winter 2010 - Issue #56) deals with the definition of post-severance compensation and how that affects the section 415 compensation definition, contribution allocations under a defined contribution plan, benefits accruals under a defined benefit plan, the right to make elective deferrals under a 401(k) arrangement, ADP and ACP testing, nondiscrimination testing rules under IRC §401(a)(4), and employer contribution liabilities under top heavy plans and safe harbor 401(k) plans. The issue ends with a checklist of document issues relating to post-severance compensation. To order a subscription to ERISA Views, which will include this latest issue, click here. If you would prefer to receive just the latest issue, please send us a letter with your request, and include a check payable to TRI Pension Services in the amount of $50. ERISA Views is available only in electronic form ("pdf" file as e-mail attachment), so make sure you provide us your e-mail address!
eRISA Update (Quarterly Current Developments Service): eRISA Update is an electronic current developments service, providing comprehensive summaries of all the important developments in the retirement plan area. The latest issue, Issue #29 (Winter 2010), provides summaries of: (1) the IRS' 2009 Cumulative List of Changes in Qualification Requirements, (2) a very limited extension of the PPA 2006 amendment deadline affecting primarily defined benefit plans, (3) the IRS' annual update of the user fee schedule, with increases for most private letter ruling requests and approval applications relating to M&P plans and volume submitter plans, (4) the IRS' annual update of the general determination letter procedures, (5) an anti-cutback relief extension for cash balance plans that will be responding to regulations expected soon on market rate of interest, (6) minimum funding regulations and an announcement of pre-approval relief relating to changes in funding method resulting from a change in valuation software or a change of the plan's enrolled actuary, (7) regulations under IRC §436 (benefit restrictions for certain underfunded defined benefit plans), (8) regulations on the application of the ERISA §204(h) notice to retroactive amendment requirements and coordination with separate statutory notice requirements, (9) guidance on new tax rules that affect deferred compensation interest (including qualified plan interests) held by certain individuals who relinquish U.S. citizenship or permanent residency for U.S. tax purposes, (10) withdrawal by the DOL of its investment advice regulations, (11) new FAQs from the DOL on the EFAST2 system (mandatory electronic filing of Form 5500) and the revised Schedule C, (12) a DOL opinion that the plan asset exemption under ERISA for the underlying assets of mutual funds applies to target date and lifecycle funds, (13) final PBGC regulations on the treatment of military service with respect to the determination of guaranteed benefits under a terminated plan, (14) PBGC proposed regulations that would eliminate most reporting waivers under the reportable event rules of ERISA §4043, (15) renewed life in the excessive fee litigation case involving Wal-Mart, and (16) another scrivener's error case, this one allowing for equitable reformation of a defined benefit plan document that contained an error with respect to opening hypothetical account balances following conversion of a traditional plan into a cash balance plan. To order eRISA Update, Click here and follow the instructions to print out an order form. If you would prefer to receive just the latest issue, please send us a letter with your request, and include a check payable to TRI Pension Services in the amount of $50. eRISA Update is available only in electronic form ("pdf" file as e-mail attachment), so make sure you provide us your e-mail address!

Oops! From time to time, we discover typographical errors or text errors in the current edition of The ERISA Outline Book. For information on such errors, CLICK HERE.

Current development updates for current edition of The ERISA Outline Book. We provide references into the latest available edition of The ERISA Outline Book to alert you to significant current developments that affect sections of the book. The current developments are organized by chapter. To view this page, CLICK HERE.

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