Retirement: Retirement Plan Administration
Legislative — proposals, bills and analysis from the 109th and 110th Congresses (2006-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Press Releases — Council statements and advisories to the news media
(Items in italic are available only to Council members.)
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)
Council Materials
June 14, 2011 — Klein Testimony on Retirement Security before the House Subcommittee on Health, Employment, Labor and Pensions
Official Source Documents
January 28, 2013 — EBSA Notice Regarding Changes to the Delinquent Filer Voluntary Compliance Program
January 18, 2013 — DOL Proposed Information Collection Request Regarding Survey on Pension Benefit Statements
January 2, 2013 — Internal Revenue Bulletin 2013-01: Miscellaneous Guidance for Employer Plans
December 31, 2012 — IRS Revenue Procedure 2013-12: EPCRS Updates
December 12, 2012 — DOL/EBSA Proposed Regulations on Abandoned Plans
December 7, 2012 — IRS Notice 2012-76: 2012 Cumulative List of Changes in Plan Qualification Requirements
November 13, 2012 — Treasury/FSOC Proposed Recommendations Regarding Money Market Fund Reform
August 16, 2012 — Revised Form 5558 for Time Extension to File Certain Employee Plan Returns
June 20, 2012 — IRS Proposed Regulations on Reporting and Notice Requirements for Deferred Vested Benefits Under IRC Section 6057
May 25, 2012 — DOL Advisory Opinion 2012-04A: Open MEPs
May 25, 2012 — DOL Advisory Opinion 2012-03A: Abandoned Plans
May 25, 2012 — DOL Advisory Opinion 2012-02A: 403(b) Safe Harbor
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 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, 2010 — 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 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 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
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
Council Materials
March 22, 2013 — Council Letter to DOL Regarding Proposed Information Collection Request on Pension Benefit Statements Survey
February 22, 2013 — Chart: Comparison of Hours of Service for Purposes of Qualified Plans and Employer Shared Responsibility under PPACA (Courtesy of Alston & Bird LLP)
February 1, 2013 — Council Comments to Treasury/FSOC Regarding Proposed Recommendations Regarding Money Market Fund Reform
September 18, 2012 — Council Comments on IRS Proposed Regulations on Reporting and Notice Requirements for Deferred Vested Benefits Under IRC Section 6057
August 29, 2012 — Testimony of Vicki Blanton (American Airlines) on behalf of American Benefits Council before ERISA Advisory Working Group on Beneficiary Designations
June 13, 2012 — Testimony of Allison Klausner (Honeywell) on behalf of the Council before the ERISA Advisory Council Hearing on Income Replacement in Retirement
June 1, 2012 — Testimony of Michael L. Hadley (Davis & Harman) on behalf of the Council before the IRS on Proposed Partial Annuity Regulations
June 1, 2012 — Testimony Jay Haines (FMR LLC) on behalf of the Council before the IRS on Proposed Longevity Annuity Regulations
May 3, 2012 — Council Comment Letter to IRS Regarding Proposed Regulations on Longevity Annuity Contracts
May 1, 2012 — Council Comment Letter to IRS Regarding Priority Guidance Plan
December 16, 2011 — Group letter PBGC regarding ERISA 4062(e) enforcement actions
April 29, 2011 — Council Letter to Treasury Department Regarding RFI on Reducing Regulatory Burden
April 15, 2011 — Council Letter to PBGC Regarding RFI on Reducing Regulatory Burden
April 8, 2011 — Council Letter to DOL Regarding RFI on Reducing Regulatory Burden
November 11, 2010 — Group Letter to PBGC Regarding Proposed Regulations on Partial Terminations (ERISA Section 4062(e))
October 12, 2010 — Council Comment Letter on PBGC Proposed Regulations on Partial Terminations (ERISA Section 4062(e))
October 1, 2010 — Council/NCCMP Letter to Treasury/IRS Regarding Partial Annuitization
July 30, 2010 — Council Recommendations to IRS for 2010-2011 Guidance Priority List
July 13, 2010 — Council Comments to DOL/IRS on Form 5500 Filing Deadline Extension
June 22, 2010 — Council Comment Letter to SEC Regarding Large Trader Reporting System
April 9, 2010 — Council Letter to IRS Regarding Enhancements to EPCRS
June 1, 2009 — Council Comment Letter to IRS Regarding Revenue Procedure for 403(b) Prototype Plans
January 7, 2009 — Council Comment Letter on Notice of Right to Defer Receipt of Distribution
September 12, 2008 — Council Letter to DOL Requesting Additional Guidance on Form 5500
July 11, 2008 — Council Comments to Treasury/IRS on Proposed Minimum Required Funding Regulations
June 19, 2008 — Council Comment Letter to IRS on Proposed 204(h) Notice Regulations
June 17, 2008 — Council Comment Letter to IRS Regarding Multiemployer Plan Funding Guidance
February 15, 2008 — Council Comment Letter on DOL Proposed Regulations for Civil Penalties Under ERISA Section 502(c)(4)
January 30, 2007 — Council Comment Letter to Treasury Regarding Rollovers to Roth IRAs
December 3, 2007 — Council Comment Letter to IRS on Benefit Restrictions
November 28, 2007 — Council comment letter regarding IRS Notice 2007-69, proposed regulations defining normal retirement age under qualified plans
November 13, 2007 — Council comment letter on DOL proposed regulations on Selection of Annuity Providers for Individual Account Plans
September 18, 2007 — Testimony of Kyle Brown (Watson Wyatt Worldwide) on Behalf of the American Benefits Council Before the ERISA Advisory Council Working Group on Benefits Statements
July 27, 2007 — Summary of Final 403(b) Regulations (Courtesy of the Benefits Group of Davis & Harman)
July 12, 2007 — Testimony of Doug Kant on Behalf of the American Benefits Council Before the ERISA Advisory Council Working Group on Benefits Statements
May 7, 2007 — Council comments on DOL interim final QDRO rule
April 16, 2007 — Council/HRPA Comment Letter on IRS Notice 2007-8, Regarding PPA Age 62 Distribution Provision
April 4, 2007 — Council Summary of Treasury/IRS Regulations on Section 415
January 10, 2007 — Council Comment on Proposed Revisions of Form 5500
September 19, 2006 — Council comment letter on proposed revision of Form 5500
August 11, 2006 — Council Testimony before ERISA Advisory Council on Plan Assets
August 9, 2006 — Council Testimony before ERISA Advisory Council Meeting on 404(c) Regulations
July 25, 2006 — Miller & Chevalier's Employee Benefits Alert, IRS Releases Final Regulations on Flat-Rate Withholding on Supplemental Wages
May 31, 2006 — Council Comment Letter to FASB Regarding Proposed Statement of Financial Accounting Standards
April 10, 2006 — Council Comments to SEC on Proposed Amendments to Redemption Fee Rule
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
Council Materials
July 26, 2012 — Council Amicus Brief before US Court of Appeals for the Second Circuit in Conkright v. Frommert
June 3, 2011—Council amicus brief in Shavers v. Siemens
September 21, 2009 — Council Amicus Brief with United States Court of Appeals for the Second Circuit in Conkright v. Frommert
Pension Reform · Savings Initiatives · Stock Programs · Cash Balance Plans · Misc. Retirement
Health
Health Care Reform (PPACA), General & Misc. Items
- Employer Shared Responsibility
- Market Reforms & Adult Child/Age-26 Coverage
- Preventive Care & Value-Based Design
- Quality Improvement & Delivery Reform
- Essential Benefits
- Tax & Revenue Issues
- Grandfathered Plans
- Claims and Appeals
- Summary of Benefits & Coverage
- Informational Reporting/W2
- Health Insurance Exchanges
- State Innovation
- Medical Loss Ratio & Mini-Med Plans
- Automatic Enrollment
- Wellness Programs
- Accountable Care Organizations
- Non-Discrimination
Consumer-Directed Plans (HSAs/FSAs/HRAs)
Health Information Technology & HIPAA Privacy
Retirement
Defined Contribution/ 401(k) Plan Reform
- Automatic Enrollment
- Investments
- Plan fees
- Taxation of Retirement Plans/Limits
- Funding Reform
- PBGC Deficit & Premiums
- Business Conduct Standards
Retirement Plan Administration
Other Issues
Tax Reform, Deficit Reduction & Federal Budget
- FACTA Issues
- FBAR Issues
- Puerto Rico Plans
- Non-Qualified Deferred Compensation
- Code Section 409(A), 457(A), 162(m) issues
- Say-on-Pay
