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Updates
401(k) Automatic Enrollments - IRS Proposed Regulations
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Qualified Default Investment Alternatives (QDIA's) - DOL Final Regulations
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Amendments to Civil Penalties Under ERISA Section 502(c)(7)
The DOL has released final regulations implementing the department’s authority to assess civil penalties against plan administrators who fail to give employees notice of the right to sell company stock in their pension plan accounts.
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Section 403(b) Final Regulations
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IRS Announcement 2007-63: Elimination of Schedule P for Form 5500 Filers
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IRS Revenue Ruling 2007-43
The IRS has issued Rev. Rul. 2007-43 which gives guidance on partial plan terminations. Under this ruling, unless it can be shown otherwise based on the facts and circumstances of any particular case, it will be presumed that any employer-initiated termination of 20% or more of the plan participants in an applicable period (usually the plan year) will constitute a partial plan termination. A partial plan termination results in the full vesting of benefits for the effected participants. The 20% calculation is based on the ratio of terminated participants to total participants, regardless of whether any of these participants is non-vested or already 100% vested.
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Automatic Enrollments in 401(k) Plans
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New Benefit Statement Requirements under the Pension Protection Act of 2006
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Final Section 415 Regulations
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Hilites of the Pension Protection Act of 2006
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Table of Limits and Thresholds.
Summary of the various benefit limits and compensation thresholds as they pertain to Qualified Retirement Plans for the years 2006, 2007, 2008 and 2009.
