Welcome to the website for TRI Pension Services! 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 (Summer 2008 - Issue #50) addresses the rolover rules, including the new option to rollover non-Roth funds in a qualified plan into a Roth IRA. 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 #23 (Summer 2008) includes a summary of the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act). Other summaries include: (1) two Supreme Court cases - one addressing conflicts of interest where the plan administrator both evaluates benefit claims and pays such claims, and the other addressing a age discrimination issue with respect to disability pensions under Kentucy law, (2) Treasury regulations on how to satisfy the 133-1/3% accrual method when the plan contains 2 or more "greater of" formulas, (3) proposed Treasury regulations on the minimum required contribution, contribution deadlines, quarterly contribution requirements, and excise taxes on late contributions for post-2007 plan years (reflecting PPA 2006 requirements), (4) supplemental guidance from the DOL on QDIAs in the form of amended regulations and Q&As in a Field Assistance Bulletin, (5) PBGC regulations that will implement section 404 of the PPA 2006 (pertaining to sponsors that terminate a plan while a bankruptcy petition is pending, as well as regulations on administrative review of PBGC decisions, (6) a waiver from the reportable event requirements under Title IV of ERISA for certain small plans that have missed quarterly contributions for the 2008 plan year, (7) proposed Treasury regulations that will reduce from 6 months to 5 months the automatic extension period for partnership returns, (8) modified reporting guidance for IRC §404(k) dividends, (9) four pieces of guidance on Health Savings Accounts (HSAs) dealing with the comparability requirement under IRC §4980G, contribution limits, qualified HSA funding distributions, the definitions of eligible individual and HDHP, and prohibited transactions, (10) IRS guidance with respect to the proper treatment of transfers from qualified plans to nonqualified foreign plans (including Puerto Rico plans), (11) IRS guidance exempting certain recurring part-year compensation from the definition of nonqualified deferred compensation for IRC §457(f) and IRC §409A purposes, (12) IRS guidance on the tax treatment of withdrawals from IRAs of Economic Stimulus Act deposits, (13) a Fifth Circuit case dealing with fiduciary duties with respect to the holding of company stock where plan documents compel such investments, and an Eighth Circuit case addressing the calculation of disposable income in a Chapter 13 proceeding where the debtor has an outstanding participant loan from a 401(k) plan, and (14) a DOL opinion on how certain investment vehicles involving foreign jurisdictions satisfy the requirement to maintain the indicia of ownership within the jurisdiction of U.S. courts. 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! ABOUT TRI PENSION SERVICES TRI Pension Services (TRIPS), started in 1994, is committed to providing consulting, professional training, and reference material in ERISA-related subjects. We provide these services to pension professionals (third party administrators, attorneys, accountants, actuaries, and pension consultants), as well as to employers who sponsor pension plans, and the human resource and pension departments of such employers. The founder of the company, Sal Tripodi, has over 20 years of experience in ERISA, and is nationally recognized as a leading expert in the field. To more efficiently deliver a number of services, TRIPS has entered into professional alliances with the American Society of Pension Professionals and Actuaries (ASPPA), for certain publication services; Global Benefit Advisors, L.L.C., (John Griffin and Charles Lockwood), for consulting and seminar; and the Law Offices of Ilene H. Ferenczy, LLC, for seminar services conducted by Ilene Ferenczy. services. Here's what you will find available through TRIPS Seminars services. We can provide in-house seminars for your firm or organization. In addition, we will work with firms to sponsor specialty seminars that will be open to the public (or to members of a professional organization). For more information click "Seminars" in the menu to the left. Reference books. TRIPS authors The ERISA Outline Book, which is fast becoming the leading pension resource in the country. For more information, click "The ERISA Outline Book" in the menu to the left. Newsletters. We offer two newsletter services. ERISA Views, available electronically or in print format, provides in-depth information about a particular ERISA-related issue. eRISA Update, available only in electronic format, provides summaries and analysis of current developments in ERISA. Both newsletters are published on a quarterly basis. For more information about these two newsletter services, click "Newsletter" in the menu to the left. Technical consulting services. Sal Tripodi provides technical consulting services on a fee basis, either by telephone or e-mail. Pension news. We will provide brief updates on significant current developments in ERISA. For the latest items, click "What's New" in the menu to the left. Please spend time reviewing each of the topics available on this webpage. Why the name "CybERISA" for our webpage? It's the blending of two terms: "cyber" and ERISA. It recognizes the integral role computers play in our lives and the ability of the Internet to deliver information. Our initial entry into the world of the Internet is just the beginning of what we anticipate will be an increasingly-used mode of delivering information to you. Thank you for your interest in TRI Pension Services.   Seminars | The ERISA Book | Newsletter | Consulting | Plan Documents | Whats New E-mail Us Copyright by Cyber FX Communications and TRI Pension Services 1998-2008