Links from this website are not maintained by TSC and TSC has no control over or responsibility for the content of linked sites.
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Benefits Organizations |
American Society of Pension Professionals & Actuaries (ASPPA)
http://www.asppa.org
ASPPA is a national organization of retirement benefits professionals. Membership includes pension professionals of all types: consultants, administrators, accountants, attorneys, chartered life underwriters, and more. |
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Benefits Link
http://www.benefitslink.com
Since 1995, Benefits Link has provided free compliance information and tools for employee benefit Plan Sponsors, service-providers and participants. |
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NIPA
http://www.nipa.org
The National Institute of Pension Administrators (NIPA) is a national association representing the retirement and employee benefit plan administration profession. |
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| IRS Publication 969 for 2011 - Health Savings Accounts and Other Tax-favored Health Plans (IRS 1/2012) |
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| DFVC Instructions (IRS 3/24/2011) |
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| IRS charts of cost of living increases for benefits and contributions (IRS 10/28/2010) |
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| IRS chart of cost of living increases for benefits and contributions from 2003 through 2010. IR-2009-94 (IRS 10/15/2009) |
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| Text of Automatic Contribution Arrangement regulations (IRS 2/24/2009) |
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| Choosing a Retirement Plan: Retirement Plan Options |
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| IRS Chart of common mistakes in 401(k) Plans with hyperlinks to corrective action and how to avoid the mistakes (IRS 10/07) |
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Notices from IRS -- CP 403 and CP 406 Notices -- Delinquency Notices
Excerpt: "The CP 403 and CP 406 Notices are delinquency notices pertaining to the filing of Forms 5500 and 5500-EZ. The frequently asked questions provided [on the target page] are intended to assist you in drafting a response should you receive such a notice." (Internal Revenue Service) |
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Notices from IRS - 'Proposed' Penalty Assessment for Form 5500 and Form 5500-EZ
Excerpt: " The CP 213 Notice is sent to notify filers of a 'proposed' IRS penalty due to a late or incomplete Form 5500 or Form 5500-EZ return. The frequently asked questions provided [in the target page] are intended to assist you in drafting a response should you receive such a notice." (Internal Revenue Service) |
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Internal Revenue Service
Employee Plans Newsletter |
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Internal Revenue Service
Retirement News for Employers |
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Internal Revenue Service
IRS Tax Information for Retirement Plans |
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Internal Revenue Service
IRS Forms & Publications |
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| IRS Website information on correcting Plan Errors |
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News and Information |
| Retirement Plan News |
| The Case for Employer-Sponsored Retirement Plans - Benefits and Accomplishments. (First in a series. The SPARK Institute. April 2009) |
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| Fees and Fee Disclosure |
| Department of Labor Webcast on Participant Fee Disclosure. (September 13, 2011) The U.S. Department of Labor held a Webcast to summarize its final fee disclosure regulations and answer questions on the rules |
| Text of the 401(k) Fair Disclosure for Retirement Security Act of 2009. (U.S. House of Representatives. April, 2009) |
| Comments of American Society of Pension Professionals & Actuaries (ASPPA) and the Council of Independent 401(k) Recordkeepers (CIKR) on Department of Labor proposed fee disclosure regulations for Services Provided to ERISA Plans (2/11/2008) |
| 401(k) Expense Recapture (Reish Luftman Reicher & Cohen. February 2008) |
| Comments of ERISA Industry Committee; Profit Sharing/401(k) Council of America; Others, on Department of Labor Proposed Regulations on Fee Disclosure for Services Provided to ERISA Plans (2/11/2008) |
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| Nonqualified Deferred Compensation |
| Section 409A: A Nightmare of Complexity A brief high-level outline followed by a detailed summary. (7/25/07 Utz & Miller, LLC) |
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| U. S. Department of Labor |
STATEMENT OF EMPLOYEE BENEFITS SECURITY ADMINISTRATION
“DUTIES OF FIDUCIARIES IN LIGHT OF RECENT EVENTS REGARDING BERNARD L. MADOFF INVESTMENT SECURITIES LLC” (2/5/2009) |
| Automatic Enrollment in 401(k) Plans information brochure. (U.S. Department of Labor, Employee Benefits Security Administration (EBSA) January 2009) |
| Department of Labor questions and answers about QDIAs. Field Assistance Bulletin 2008-03. (4/29/2008) |
| ERISA Fiduciary Advisor - U.S. Department of Labor interactive tool to help determine who is a fiduciary (Employee Benefits Security Administration, 10/26/07) |
| Fact Sheet - Regulation Relating To Qualified Default Investment Alternatives In Participant-Directed Individual Account Plans (U.S. Department of Labor 10/24/07) |
| The ERISA Fiduciary Advisor provides information and answers to a variety of questions about who is a fiduciary and their responsibilities under the Employee Retirement Income Security Act (ERISA). This Advisor was developed by the Employee Benefits Security Administration (EBSA) in its continuing effort to increase awareness and understanding about basic fiduciary responsibilities when operating a retirement plan. (October 2007) |
| Publication - 401(k) Plans for Small Businesses, with hyperlinks (June 2007) |
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| Pension, Legislation and Reform Proposals |
| Heroes Act requires changes to Employee Benefit Plans (Winston & Strawn, LLP Employee Benefit Plan Review, Sept. 2008) |
| HEART Act provides additional private pension benefits to members of the military (August 2008, Prudential Pension Analyst) |
| Women's Retirement Security Act of 2007, S. 1288 (5/7/2007) |
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| Fiduciary Information |
| Department of Labor Fact Sheet on Definition of Fiduciary (April, 2011) |
| Department of Labor Fiduciary Education Campaign. Includes links to publications on fiduciary concerns. (February 2010) 2/9/2010 |
| Practical Pointers for Plan Fiduciaries in Uncertain Economic Times. The plan sponsor or other named fiduciary of a defined contribution plan generally is responsible for selecting and monitoring the investment options available under the plan. What should a plan fiduciary do in response to significant market turbulence? (Faegre & Benson) 7/22/2008 |
| Fulfilling Fiduciary Obligations Can Present Challenges for 401(k) Plan Sponsors (07/08 - GAO report to the Chairman, Committee on Education and Labor, House of Representatives) |
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| Roth 401(k) |
| In Plan Roth conversions (McKay Hochman - 10-01-2010) |
| MISC articles and information |
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Plan Design & Administration
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| 401(k) loans at less than 'prime plus 2%' pose audit risk (Mercer Select News, 17 Nov 2011) |
| Explanation of Final Automatic Enrollment Guidance (The Pension Analyst. Prudential. May 2009) |
| Automatic Enrollment in 401(k) Plans information brochure. (U.S. Department of Labor, Employee Benefits Security Administration (EBSA) January 2009) |
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| Federal Agencies' Expansion of Form 5500 Rules for 403(b) Plans (Prudential, 01/2009) |
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| Diagnostic Tool for 403(b) plan compliance with new rules (April 2008, The Principal) |
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| A 403(b) Plan Sponsor's Guide to the New Final 403(b) Regulations (The Principal, 10/07) |
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| Practical Implications of the 403(b) Regulations - 12-page analysis. (The Principal, 10/07) |
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| Brief analysis of the Final Regulations for 403(b) plans (Morgan Lewis, August 2007) |
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| Highlights of the final 403(b) regs. and commentary (Drinker Biddle Gardner Carton 7/26/2007) |
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| IRS Final Regulations for 403(b) Plans (7/26/2007) |
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| 403(b) Guidance from Department of Labor - interaction of final IRS Regulations with Field Assistance Bulletin 2007-2. (Sutherland Asbill & Brennan LLP 7/25/2007) |
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