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.

The 2008 Edition of The ERISA Outline Book may now be ordered. For an order form that can be printed out and mailed or faxed in, CLICK HERE.
Annual Hawaii Seminar. The dates for the 2008 seminar are set for November 18, 19 and 20, 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 (Spring 2008 - Issue #49) addresses the two-year restatement window for adopters of defined contribution master/prototype plans and volume submitter plans. 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 #22 (Spring 2008) includes summaries of: (1) a Supreme Court ruling (the LaRue case) clarifying that participants in a defined contribution plan may bring suit under ERISA §502(a)(2) to recover account losses resulting from fiduciary breaches, (2) proposed regulations from the DOL that establish a safe harbor deposit deadline for participant contributions (including 401(k) deferrals) and loan repayments, available only to sponsors of small plans (under 100 participants), (3) a uniform delay of the effective date of Treasury regulations pertaining to the new minimum funding rules enacted by the PPA 2006, and the new funding-based benefit restrictions under IRC §436, (4) IRS guidance on how the PPA 2006 changes to the interest and mortality assumptions under IRC §417(e) interact with the qualified joint and survivor annuity (QJSA) rules, (5) IRS guidance on the requirement to provide a qualified optional survivor annuity for annuity starting dates occurring on or after the first day of the first plan year beginning in 2008, (6) an IRS notice that explains the application of the minimum accrual standards to a conversion of a traditional defined benefit plan to a cash balance plan, (7) a notice explaining the new rollover option, effective January 1, 2008, that allows non-Roth funds distributed in the form of an eligible rollover distribution from a qualified plan, section 403(b) plan or governmental 457(b) plan to be rolled over to a Roth IRA, (8) clarification of the timing of amendments to reflect the requirement to distribute gap period earnings with corrective distributions of excess deferrals under IRC §402(g), (9) proposed Treasury regulations that clarify certain 204(h) notice requirements for pension plan amendments that substantially reduce the rate of future benefit accrual, (10) the formal opening of the two-year restatement window for pre-approved defined contribution plans, (11) final PBGC regulations that prescribe modified due dates for paying variable rate premiums and, in the case of small plans, the due date for paying the flat-rate premium, (12) proposed regulations from the PBGC to update the ERISA §4010 reporting rules to reflect changes enacted by the PPA 2006, (13) proposed Treasury and PBGC regulations affecting multiemployer plans. 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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Opdateret d. 25/4/08