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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 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
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 |
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| Fees and Fee Disclosure |
| Myths and Facts Regarding 401(k) Plan Fees (American Benefits Council, 4/14/2008) |
| 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) |
| American Benefits Council comments on Department of Labor proposed fee disclosure regulations for Services Provided to ERISA Plans (2/11/2008) |
| 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 |
| 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 Reform Proposals |
| Women's Retirement Security Act of 2007, S. 1288 (5/7/2007) |
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| Fiduciary Information |
| Is It Time to Re-examine What It Means to Fulfill Your 401k Fiduciary Responsibility? (3/10/2008 - Richard D. Glass via Investment Horizons, Inc.) |
| Effective Monitoring of Outsourced Plan Recordkeeping and Reporting Functions. A comprehensive document that contains information about fiduciary responsibility for monitoring TPAs and useful tips for selecting and monitoring service providers, the quality of plan accounting information, monitoring TPA controls over plan accounting information, and special considerations for different types of plans." (American Institute of Certified Public Accountants, Inc. June 2007) |
| Evolving Fiduciary Standards for Defined Contribution Plan Sponsors (Alliance Bernstein) (June 2007) |
| QDIAs (Qualified Default Investment Alternatives) - The Investment Advisor's Role, Part 1 (June 4, 2007) |
| HAVE 401(K) FIDUCIARIES GONE ASTRAY? CREATING A PRUDENT PROCESS IN TODAY’S TURBULENT WORLD - (Investment Horizons) 6/2/06 |
| Fiduciary Issues in ERISA-covered Plans - (Groom Law Group) 10/20/05 |
| PODCAST: The Fiduciary Responsibility for a Successful Plan (MP3 19.5MB) - "Fred Reish discusses basic fiduciary duties and legal responsibilities such as providing benefits to participants and beneficiaries, and elaborates on important growing concerns relevant to providing suitable retirement benefits, and monitoring true plan success." (Ameriprise Retirement Services) |
| Use of Plan Assets to Benefit Employer - July 2005 |
| Overview of Plan Expenses - Checklist of ERISA rules on payment of plan expenses (The Groom Law Group)- 10/20/2005 |
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| Roth 401(k) |
| MISC articles and information |
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| Pension Protection Act |
| In depth, extensive analysis of the Pension Protection Act from Hewitt Associates (August 2007) |
| The IRS has created a webpage that collects guidance and other information related to the Pension Protection Act of 2006 (PPA). According to the webpage, the PPA, which the President signed into law on August 17, 2006, “is the most sweeping pension legislation in over 30 years and includes a number of significant tax incentives to enhance and protect retirement savings for millions of Americans.” Click here for more information (1/18/2007) |
| Bulletin from Fred Reish on Automatic Enrollment under the Pension Protection Act (1/24/2007) |
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Plan Design & Administration
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| Chart comparing SEP, Profit Sharing, Money Purchase and Defined Benefit Plans (McKay Hochman, 7/13/2007) |
| Chart comparing IRA SIMPLE, 401(k)SIMPLE, Safe Harbor 401(k), and Qualified Automatic Contribution Arrangements (McKay Hochman, 7/13/2007) |
| Bulletin from Fred Reish on Automatic Enrollment under the Pension Protection Act (1/24/2007) |
| Chart of Rollover Rules (McKay Hochman, 1/12/2006) |
| Safe Harbor 401(k) Chart (McKay Hochman, 12/15/05) |
| Uniformed Services Employment and Reemployment Rights Act (USERRA)- Final Regulations Summary (McKay Hoffman - 12/29/05) |
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| Oops! Scrivener's Errors - What Should be Done with Them? (Chang, Ruthenberg & Long, P.C.) |
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| How much Retirement Income does Social Security Replace? (Center for Retirement Research at Boston College) |
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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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