 |
Newsletters – Past Issues of ERISA Views
The following focus topics have been featured in ERISA Views. The order form includes an option to order any of these past issues.
- 1996
- Rehired Employees (#1)
- Defaults on Participant Loans (#2)
- The pension simplification provisions in the Small Business Job Protection Act of 1996 (#3)
- SIMPLE plans (#4)
- 1997
- Special Distribution Rules For 401(k) Plans: Plan Termination and Sale of Business or Subsidiary (#5)
- New Definition of Highly Compensated Employee (#6)
- Pension Provisions in the Taxpayer Relief Act of 1997 (#7)
- Plan Operation Issues Pending Amendments For Recent Legislation (#8)
- 1998
- Resolving Qualification Failures Under EPCRS (#9)
- Profit Sharing Plans With Multiple Discretionary Contribution Formulas (#10).
- Safe Harbor 401(k) Plans (#11)
- Recent Developments Affecting Plan Distributions (#12)
- 1999
- Checklist of Employer Responsibilities Relating to Plan Sponsorship (#13)
- Are You Ready for the New Rollover Restrictions on Hardship Withdrawals? (#14)
- IRS Issues More EPCRS Correction Guidance for Certain Qualification Failures (#15)
- Revisiting Safe Harbor 401(k) Plans (#16)
- 2000
- Special 12-month GUST Amendment Deadline for Master/prototype Plans (M&P plans) and Volume Submitter Plans (#17)
- When Are Distributions From a 401(k) Plan Available to Transferred Employees After an Asset Sale? (#18)
- New Exceptions To The Anti-cutback Rule: Eliminating Certain Payment Options in Defined Contribution Plans and New Elective Transfer Rules (#19)
- Loan Defaults And Loan Offsets Under The Final 72(p) Regulations (#20)
- 2001
- Minimum Distribution Rules - Round 2 Provides A Much Simpler Approach (#21)
- Pension Provisions in EGTRRA (a Retirement Savings EG-TRRAvaganza? (#22)
- Qualified Plan Issues Regarding Employees Who Return to the Workforce Following a Military Service Period (#23)
- Understanding the "Catch-up" Contribution Rules (#24)
- 2002
- PWBA's Voluntary Relief Programs for Late Form 5500s and Certain Fiduciary Breaches (#25)
- Minimum Distribution Rules - And That's Final! (#26)
- Should a Plan Apply for a Determination Letter? (#27)
- A Loan Again, Naturally (New Regulations on Participant Loans) (#28)
- 2003
- Compensation - One Word, Multiple Definitions (Spring 2003 - Issue #29)
- Significant Issues Addressed in Comprehensive Proposed 401(k) Regulations (#30)
- Catching up on Catch-up Contributions (#31)
- 401(k) Testing Checklist for 2003 Plan Years (#32)
- 2004
- Protecting Optional Forms of Benefit (#33)
- Minimum Distributions from Defined Benefit Plans and Annuity Contracts - Final Regulations (#34)
- Automatic Rollovers - New Procedures for Cashing-Out Benefits Effective March 28, 2005 (#35)
- Significant Issues Addressed in Comprehensive 401(k) Regulations Issued on December 29, 2004 (#36)
- 2005
- Roth 401(k) Debuts January 1, 2006 - Will Your Clients Be Attending The Opening? (#37)
- An ERISA Fiduciary? Are You Talkin' To Me? (#38)
- New Procedures for Updating Plan Documents and Submitting for IRS Approval (#39)
- Hurricane Season 2005 - How Congress, IRS, DOL and PBGC spell R-E-L-I-E-F (#40)
- 2006
- 401(k) Plans - 10 Issues Needing Attention, Now That Revised Regulations Are In Effect (#41)
- What's New In The Updated EPCRS Procedure? (#42)
- The Pension Protection Act of 2006 - A Closer Look (#43)
- 2007
- Coming Into Focus - DOL and IRS Shed Light On Some of the PPA 2006 Provisions (#44)
- Welcome Back! What You Need To Know About Rehired Employees (#45)
- Nonqualified Deferred Compensation - A Primer (#46)
- All I Want For Christmas Is A QDIA (#47)
- 2008
- 401(k) Testing Issues For 2007 Plan Years (#48)
- Do You Feel That Breeze? The Window Is Now Open For Restating Pre-Approved Defined Contribution Plans (#49)
- Rollin' Rollin' Rollin' – A Status Check on the Rules Governing Rollovers of Retirement Plan Distributions (#50)
- EPCRS Update - Examining Some New Correction Methods; Revisiting Others (#51)
- 2009
- Last-minute legislation - technical corrections and economic relief dominate the agenda at the end of 2008 (#52)
- "I'm At A Loss" - Plan Issues Arising In A Down Economy (#53)
- Death Benefits Under Qualified Plans - Playing By The Rules and Avoiding Penalties (#54)
- Important Dates Approaching May Be Closer Than They Appear (#55)
- 2010
- Post-Severance Compensation - How It Affects Plan Qualification and Plan Administration (#56)
- 10 Distribution Issues - A Compliance Review (#57)
- Service Provider Fee Disclosures - One Year To Get Ready (#58)
- Roth Conversions Under Workplace Retirement Plans - Internal vs. External (#59)
- 2011
- Complying with the Participant Disclosure Rules (#60)
- Multiple Plans Maintained by Employer - Sorting Through the Aggregation/Disaggregation Rules (#61
- Forfeitures - When They Occur And How They Are Used (#62)
- Restate, Re-Execute, Repeat as Necessary - The Second Amendment Cycle Begins (#63)
- Gotcha! Sanctions Affecting Qualified Plans (#64)
|
|
|
|
|
|
