Official Source Documents

December 2, 2010 — Kohl Letter Requesting 401(k) Plan Information

November 29, 2010 — Kohl Letter Requesting 401(k) Plan Information

November 5, 2009 — GAO Report: Additional Changes Could Improve Employee Benefit Plan Financial Reporting

October 27, 2009 — Foreign Account Tax Compliance Act (H.R. 3933)

August 10, 2009 — IRS Notice 2009-62: FBAR Filing Requirements

July 18, 2007 — H.R. 3056, Legislation Revising Tax Rules on Expatriation

June 13, 2007 — Pension Security Act (Castle/Mahoney)

March 1, 2007 — Senate Finance Committee Request to GAO for Report on Hedge Funds

September 29, 2006 — Senate Tax Technical Corrections Act (S. 4026)

Official Source Documents

February 10, 2012 — DOL Semi-Annual Regulatory Agenda

February 10, 2012 — Treasury/IRS Semi-Annual Regulatory Agenda

February 10, 2012 — HHS Semi-Annual Regulatory Agenda

February 2, 2012 — IRS Notice of Proposed Rulemaking on Longevity Annuity Contracts

February 2, 2012 — IRS Notice of Proposed Rulemaking on Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options under Defined Benefit Pension Plans

February 2, 2012 — IRS Revenue Ruling 2012-04: Rollover from Qualified Defined Contribution Plan to Qualified Defined Benefit Plan to Obtain Additional Annuity

February 2, 2012 — IRS Revenue Ruling 2012-03: Application of Survivor Annuity Requirements to Deferred Annuity Contracts under a Defined Contribution Plan

January 25, 2012 — DOL Fall 2011 Semi-Annual Agenda

December 22, 2011 — IRS Announcement 2012-03: Extension of Deadline to Submit Opinion and Advisory Letter Applications for Pre-approved Defined Contribution Plans

December 16, 2011 — IRS Announcement 2011-82: Changes to the Employee Plans Determination Letter Program

December 8, 2011 — DOL Technical Release 2011-03R: Revised Interim Policy on Electronic Disclosure

November 3, 2011 — IRS Notice 2011-91: Certain Enrolled Retirement Plan Agents Not Required to Obtain a PTIN

October 26, 2011 — DOL/EBSA Final Regulations on Prohibited Transaction Exemption Procedures

October 26, 2011 — IRPAC 2011 Annual Report on Information Reporting

September 13, 2011 — DOL Technical Release 2011-03: Interim Policy on Electronic Disclosure

September 2, 2011 — Treasury/IRS 2011-2012 Priority Guidance Plan

August 14, 2011 — IRS Notice 2011-68: Annuity and Life Insurance Contracts with a Long-Term Care Insurance Feature

June 15, 2011 — PBGC Final Regulations on Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits

June 14, 2011 — PBGC Final Regulations on Bankruptcy Filing Date Treated as Plan Termination Date for Certain Purposes

May 27, 2011 — PBGC Preliminary Plan for Regulatory Review

May 27, 2011 — Department of Labor Preliminary Plan for Retrospective Analysis of Existing Rules

May 26, 2011 — Treasury Department Preliminary Plan for Retrospective Analysis of Existing Rules

April 15, 2011 — IRS Notice 2011-39: Request for Comment on 2011-2012 Guidance Priority Plan

April 5, 2011 — Technical Revisions to Actuarial Information on Form 5500 Annual Return/Report for Pension Plans Electing Funding Alternatives Under PRA 2010

April 1, 2011 — PBGC Request for Information on Reducing Regulatory Burden

March 29, 2011 — Treasury Department Request for Information on Reducing Regulatory Burden

March 21, 2011 — DOL Request for Information on Reducing Regulatory Burden

March 3, 2011 — IRS Announcement 2011-21 Regarding Form 8955-SSA and SSA Filing

March 3, 2011 — IRS Notice 2011-19 Regarding Definition of "Readily Tradable" on an Established Securities Market

February 22, 2011 — IRS Revenue Ruling 2011-07 Regarding 403(b) Plan Termination Provisions

January 3, 2011 — EBSA Fall 2010 Semi-Annual Unified Agenda

December 30, 2010 — IRS Notice 2011-6 Implementation of Rules Governing Tax Return Preparers

December 16, 2010 — IRS Revenue Ruling 2011-01: Exemption From Tax on Corporations, Certain Trusts, Etc. (Puerto Rico Plan Issue)

December 8, 2010 — IRS Revenue Procedure 2010-52

December 7, 2010 — IRS 2010-2011 Priority Guidance Plan

November 16, 2010 — Employee Contributions Initiative

• Retirement Security Initiatives Fact Sheet
• Contributory Plans Criminal Project Fact Sheet
• Ten Warning Signs That Your 401(k) Contributions Are Being Misused

November 9, 2010 — IRS Revenue Ruling 2010-27: Addressing Qualifying "Unforeseeable Emergencies"

November 8, 2010 — SEC Request for Comment on Money Market Funds

October 21, 2010 — Transcript of 401(k) Employer Plan Phone Forum Regarding Compliance Questionnaire

October 20, 2010 — PBGC Extension of Comment Period for Proposed Regulations on Partial Terminations (ERISA Section 4062(e))

October 18, 2010 — PBGC Section 4062(e) Event Form and Instructions

August 10, 2010 — PBGC Proposed Regulations on Partial Terminations (ERISA Section 4062(e))

July 21, 2010 — DOL Letter to Council Denying Request for Form 5500 Filing Extension

June 21, 2010 — IRS Notice 2010-48: Notice Providing Disaster Relief to Sponsors of Pre-Approved Defined Contribution Plans

June 11, 2010 — EBSA Final Rule Relating to Time and Order of Issuance of Domestic Relations Orders

May 13, 2010 — DOL Revised Fact Sheet on EFAST2 Program

May 12, 2010 — Treasury/IRS Request for Comment on 2010-2011 Guidance Priority Plan

April 26, 2010 — DOL Spring 2010 Regulatory Agenda

February 26, 2010 — DOL Final Regulations: Making Multiemployer Pension Plan Information Available on Request

February 26, 2010 — DOL Fact Sheet: Making Multiemployer Pension Plan Information Available on Request

January 20, 20100 — IRS Notice 2010-15: Miscellaneous HEART Act Changes

January 13, 2010 — DOL Final Regulations on Definition of Plan Assets

December 11, 2009 — IRS Notice 2009-98: 2009 Cumulative List of Changes in Plan Qualification Requirements

December 11, 2009 — IRS Notice 2009-97: Extension of Deadline to Adopt Certain Retirement Plan Amendments

December 11, 2009 — IRS Notice 2009-92: Guidance on Executive Compensation Requirements under TARP and 409A

December 10, 2009 — IRS Announcement 2009-89: Remedial Amendment Period and Reliance for Section 403(b) Plans

December 7, 2009 — DOL Fall 2009 Semi-Annual Agenda

December 4, 2009 — PBGC Draft Information Requirements for Reportable Events and Form 200: Form 10 | Form 10 Advance | Form 200

December 1, 2009 — PBGC Notice on Flat-Rate Premiums

December 1, 2009 — PBGC Final Regulations on Maximum Guaranteeable Benefit

December 1, 2009 — PBGC Final Regulations on Expected Retirement Age for 2010

November 25, 2009 — IRS Notice 2009-94: 2010 Limitations

November 24, 2009 — IRS 2010 Priority Guidance Plan

November 24, 2009 — Final Regulations: Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual

November 3, 2009 — IRS Notice 2009-82: Guidance on 2009 Required Minimum Distributions

September 24, 2009 — IRS Notice 2009-82: Guidance on 2009 Required Minimum Distributions

September 9, 2009 — IRS Revenue Procedure 2009-43: Revocation of Elections by Multiemployer Defined Benefit Pension Plans to Freeze Funded Status under Section 204 of WRERA

September 9, 2009 — IRS Notice 2009-75: Rollovers from Employer Plans to Roth IRAs

September 9, 2009 — DOL Field Assistance Bulletin 2009-03: ERISA 404(c) Requirement

September 7, 2009 — IRS Notice 2009-68, Eligible Rollover Distribution Safe Harbors

September 7, 2009 — IRS Notice 2009-65, Sample Amendments for Automatic Enrollment

September 7, 2009 — IRS Notice 2009-66, Guidance on SIMPLE IRA Automatic Enrollment

September 7, 2009 — IRS Notice 2009-67, SIMPLE IRA Amendment for Automatic Contribution Arrangements

September 7, 2009 — IRS Revenue Ruling 2009-30, Automatic Enrollment Escalator Guidance

September 7, 2009 — IRS Revenue Ruling 2009-31, Guidance on Annual Contributions of an Unused Paid Time Off

September 7, 2009 — IRS Revenue Ruling 2009-32, Guidance on Tax Qualified Retirement Plan Amendment Permitting Contributions for an Employee’s Unused Paid Time Off at Termination

September 4, 2009 — DOL Proposed Regulations on Civil Penalties for Multiemployer Pension Plan Sponsors

August 18, 2009 — IRS Employee Benefit Plans Newsletter, Summer 2009

July 20, 2009 — DOL Field Assistance Bulletin 2009-2: Form 5500 Relief from Accounting for Most Pre-2009 403(b) Annuity Contracts and Custodial Accounts

May 11, 2009 — Department of Labor Semiannual Agenda

May 11, 2009 — Treasury Department Semiannual Agenda (IRS excerpts)

May 14, 2009 — IRS Notice 1036p: Additional Withholding for Pensions for 2009

April 30, 2009 — IRS Notice 2009-42: Extension of Date for Multiemployer Plans to Elect Relief under Sections 204 and 205 of WRERA

April 14, 2009 — IRS Announcement 2009-34: Request for Comments on Revenue Procedure for § 403(b) Prototype Plans

January 5, 2009 — Treasury Department Temporary Regulations on Application of Section 482 to Cost Sharing Arrangements

January 2, 2009 — DOL Final Regulations on Civil Penalties under ERISA Section 502(c)(4)

December 30, 2008 — PBGC Final Regulations on Methods for Computing Withdrawal Liability, Reallocation Liability Upon Mass Withdrawal

December 18, 2008 — IRS Revenue Ruling 2009-02: Permitted Disparity in Employer-Provided Contributions or Benefits

December 11, 2008 — IRS Notice 2009-3: Relief From Immediate Compliance With 2009 Section 403(b) Written Plan Requirement

December 1, 2008 — PBGC Final Rule on Benefits Payable in Terminated Single-Employer Plans

December 1, 2008 — PBGC Final Rule on Allocation of Assets in Single-Employer Plans; Valuation of Benefits and Assets; Expected Retirement Age

December 1, 2008 — PBGC Notice on Flat Premium Rates

November 25, 2008 — EBSA Field Assistance Bulletin 2008-04: Guidance Regarding ERISA Fidelity Bonding Requirements

October 17, 2008 — DOL Interpretive Bulletin Relating to Investing in Economically Targeted Investments

October 17, 2008 — DOL Interpretive Bulletin Relating to Exercise of Shareholder Rights

October 8, 2008 — IRS Proposed Regulations: Notice to Participants of Consequences of Failing to Defer Receipt of Qualified Retirement Plan Distributions; Expansion of Applicable Election Period and Period for Notices

October 6, 2008 — DOL/EBSA Final Regulations on Distributions from Terminated Plans

October 6, 2008 — DOL/EBSA Amendment to Prohibited Transaction Exemption 2006-06

October 6, 2008 — DOL/EBSA Statutory Exemption for Securities Cross-Trading

October 6, 2008 — DOL/EBSA Final Regulations on Selection of Annuity Providers

October 6, 2008 — DOL/EBSA Amendment to Interpretive Bulletin 95-1: Selection of Annuity Providers

September 30, 2008 — IRS Notice 2008-85: Updated Static Mortality Tables for Years 2009 Through 2013

September 30, 2008 — IRS Revenue Procedure 2008-62: Use of DB Plan-Specific Substitute Mortality Tables

September 5, 2008 — IRS Private Letter Ruling 2008-36035 Regarding Transfers of Surplus Assets from a Terminated Defined Benefit Plan to a Qualified Replacement Plan

September 5, 2008 — IRS Private Letter Ruling 2008-36034 Regarding Transfers of Surplus Assets from a Terminated Defined Benefit Plan to a Qualified Replacement Plan

August 14, 2008 — IRS Revenue Procedure 2008-50: Revised Procedures for the Employee Plans Compliance Resolution System

August 6, 2008 — IRS Revenue Ruling 2008-45: Transfer of Pension Plan Sponsorship

July 31, 2008 — IRS Final Regulations on Mortality Tables for Determining Present Value

July 28, 2008 — IRS Final Regulations Providing Guidance on Conversions of a Non-Roth IRA annuity to a Roth IRA

July 17, 2008 — IRS Proposed Regulations on Information Reporting Requirements Under Code Section 6039

July 14, 2008 — Additional DOL Guidance on Form 5500 Schedule C

July 9, 2008 — Treasury/IRS Proposed Regulations on Minimum Distribution Rules for Governmental Plans

June 10, 2008 — IRS Announcement 2008-56: Change in Reporting Section 404(k) Dividends

March 21, 2008 — PBGC Final Regulations on Premium Rates and Payment of Premiums for 2008

March 20, 2008 — IRS Proposed Regulations on Notice Requirements for 204(h) plans

March 20, 2008 — PBGC Proposed Rule on Methods for Computing Withdrawal Liability and Reallocation Liability Upon Mass Withdrawal under PPA

March 14, 2008 — IRS Announcement 2008-23 regarding Issuance of Opinion and Advisory Letters and Opening of the EGTRRA Determination Letter Program for Pre-Approved Defined Contribution Plans

March 5, 2008 — Notice 2008-29: Alternative Disability Mortality Tables — Continued Reliance on Revenue Ruling 96-7

March 5, 2008 — Notice 2008-30: Miscellaneous Pension Protection Act Changes

February 29, 2008 — EBSA proposed regulation amending plan assets definition with regard to participant contributions

December 28, 2007 — Revenue Ruling 2008-05 on Loss from Wash Sales of Stock or Securities in individual retirement arrangements

December 19, 2007 — DOL Proposed Regulations on Civil Penalties Under ERISA Section 502(c)(4)

December 19, 2007 — IRS Notice of Proposed Hearing on Benefit Restrictions

December 19, 2007 — IRS Notice 2008-08: Reporting Requirements

December 17, 2007 — PBGC Final Regulations on Premium Rates

December 17, 2007 — PBGC Technical Update 07-4: Present Value of the Maximum PBGC Guaranteed Benefit

December 7, 2007 — PBGC Proposed Regulations on Disclosure of Termination Information Upon Request by Affected Parties

December 7, 2007 — IRS Notice 2007-101: Guidance on Corporate Bond Weighted Average Interest Rate

November 29, 2007 — IRS Notice 2007-94: Cumulative List of Changes in Plan Qualification Requirements

November 29, 2007 — PBGC Technical Update 07-2: Funding-Related Determinations for Reporting Under Parts 4010 and 4043; Effect of the PPA

November 27, 2007 — IRS Revenue Procedure 2007-71: Model Amendments for Section 403(b) Annuities

November 20, 2007 — IRS Revenue Ruling 2007-71, Providing Covered Compensation Tables for 2008

November 15, 2007 — DOL Final Regulations on Form 5500 Revisions

November 15, 2007 — DOL Revision of Form 5500 Annual Information Return/Reports Part One | Part Two

November 15, 2007 — IRS Final Regulations on Payments Made by Reason of a Salary Reduction Agreement

November 6, 2007 — IRS Employee Plan News Flash: 204(h) Notices

November 6, 2007 — IRS Revenue Ruling 2007-67, Mortality Tables for Minimum Survivor Annuity Requirements

October 23, 2007 — IRS Notice 2007-89: Reporting and Wage Withholding Under Code Section 409A

October 12, 2007 — DOL Field Assistance Bulletin 2007-3: Periodic Pension Benefit Statements for Non-Participant Directed Individual Account Plans

October 10, 2007 — 2007 Instructions for Form 5500

October 10, 2007 — Sample 2007 Form 5500 Annual Return/Report of Employee Benefit Plan

September 13, 2007 — DOL Proposed Regulations on Selection of Annuity Providers for Individual Account Plans

September 13, 2007 — DOL Amendment to Internal Revenue Bulletin 95-1 regarding Selection of Annuity Providers for Defined Benefit Plans

September 19, 2007 — —IRS Announcement 2007-90 Regarding Determination Letter Applications for Certain Defined Contribution Plans

September 14, 2007 — DOL Proposed Regulations on Multi-Employer Pension Plan Information Made Available on Request

September 13, 2007 — Treasury Response to Congress Regarding Combined Plan Limit and PPA Excise Tax: To Grassley | To McCrery | Baucus | Rangel

September 11, 2007 — Congress Letter to Treasury Regarding Combined Plan Limit Interpretation

August 10, 2007 — IRS Notice 2007-69: Relief Related to Plan Amendment of Definition of Normal Retirement Age

August 10, 2007 — DOL Final Regulations on Civil Penalties for Diversification/Blackout Notice Violations

August 10, 2007 — DOL Proposed Regulations on Civil Penalties for Diversification/Blackout Notice Violations

July 25, 2007 — DOL EBSA Field Assistance Bulletin 2007-02 Clarifying Final 403(b) Regulations

July 23, 2007 — IRS Notice 2007-62 regarding Section 457 plan definitions and anticipated guidance of similar rules to final 409A regulations

July 23, 2007 — IRS Final 403(b) Regulations

Section 1
Section 2
Section 3

July 12, 2007 — Testimony of Robert Doyle, DOL Director of Regulations and Interpretations, Before ERISA Advisory Council Working Group on Participant Benefit Statements

July 3, 2007 — IRS Revenue Procedure 2007-49 Regarding the Employee Plans Compliance Resolution System

June 26, 2007 — IRS Revenue Ruling 2007-43 Regarding Partial Terminations

June 13, 2007 — IRS Revenue Procedure 2007-44 on Staggered Remedial Amendment Periods

June 5, 2007 — IRS Notice 2007-49: Guidance Identifying Covered Employees for Executive Compensation

May 31, 2007 — IRS Revenue Procedure 2007-37 Describing Process for Rulings on Acceptable Substitute Mortality Tables

May 21, 2007 — IRS final regulations on 411(d)(6) pension plan distributions at normal retirement age

April 4, 2007 — Treasury/IRS Regulations on Section 415: Limitations on Benefits and Contributions Under Qualified Plans

March 13, 2007 — IRS Notice 2007-28 on Certain Deduction Limits under the PPA

March 6, 2007 — DOL Regulations Regarding PPA QDRO Provision

February 15, 2007 — Proposed Amendment to Prohibited Transaction Exemption 2006-6 for Termination of Abandoned Individual Account Plans

February 15, 2007 — Distribution Safe Harbor for Termination of Abandoned Individual Account Plans

February 14, 2007 — DOL/EBSA Statutory Exemption for Cross-Trading of Securities

February 13 — IRS Employee Plans News: Clarifying Notice 2007-7 Regarding Nonspouse Rollovers

February 1, 2007 — Final Mortality Table Regulations

January 10, 2007 — Treasury/IRS Guidance on New Distribution Provisions of PPA

December 14, 2006 — PBGC Final Regulations on Mortality Assumptions

December 14, 2006 — IRS Notice 2007-03, 2006 Cumulative List of Changes for Plan Qualification Requirements

December 11, 2006 — Proposed Revisions to Form 5500

December 1, 2006 — DOL Model Notice of Pending Election of Multiemployer Plan Status

December 1, 2006 — DOL Request for Information on Investment Advice Provision for Individual Account Plans

December 1, 2006 — DOL Request for Information on Investment Advice Provision for Individual Retirement and Similar Plans

October 19, 2006 — IRS Table of COLA Increases, 1989-2007

September 29, 2006 — Summary of FASB Statement No. 158

September 29, 2006 — FASB Statement No. 158: Employers Accounting for Defined Benefit Pension and Other Postretirement Plans

September 14, 2006 — IRS Announcement 2006-70 Regarding Elections for Alternative Funding Schedules under PPA

August 30, 2006 — PBGC Technical Update 06-3: 2006 Participant Notice

August 30, 2006 — PBGC Technical Update 06-4: Use of Corporate Bond Rate for Certain PBGC Purposes

August 21, 2006 — IRS Notice 2006-75 Regarding Weighted Average Interest Rate Update

August 15, 2006 — Treasury Department 2006-2007 Priority Guidance Plan

August 9, 2006 — Final Treasury/IRS Regulations on Section 411(d)(6)

July 21, 2006 — DOL/EBSA Final Rules on Annual Reports, Electronic Filing Requirements

July 21, 2006 — DOL/EBSA Proposed Rules on Annual Reporting and Disclosure

July 21, 2006 — DOL/EBSA Revised Notice on Annual Information Return Reports

June 16, 2006 — PBGC final regulation on calculating terminal defined benefit plan liability following a substantial cessation of operations

May 5, 2006 — IRS Revenue Procedure 2006-27, Updating Employee Plan Compliance Resolution System (EPCRS)

May 5, 2006 — IRS Rev. Proc. 2006-27: Restated Employee Plans Compliance Resolution System (EPCRS)

April 24, 2006 — IRS Notice 2006-44 Sample Amendment for Roth Elective Deferrals

April 21, 2006 — DOL Final Regulations for Termination of Abandoned Individual Account Plans | Class Exemption with Related Prohibited Transaction Relief

April 20, 2006 — DOL FAB 2006-1 Addressing Duties of Service Providers and Plan Fiduciaries with Mutual Fund Settlement Proceeds

March 24, 2006 — IRS revised final regulations concerning disclosure of relative values of optional forms of benefit

February 28, 2006 — SEC Proposed Amendments to the Final Redemption Fee Rule

January 11, 2006 — DOL Final Rule on Annual Funding Notice for Multiemployer Defined Benefit Plans

Official Source Documents

February 29, 2012 — Third Circuit Court of Appeals Decision in Shaver, et al v. Siemens Corporation

July 8, 2010 — U.S. District Court for the District of Central California Decision in Tibble v. Edison International

April 21, 2010 — U.S. Supreme Court Decision in Conkright v. Frommert