Retirement >> Miscellaneous/Retirement Plan Administration


Legislative — proposals, bills and analysis from 2006-present

Regulatory — administrative rules and information from U.S. offices and agencies

Judicial — current and past court cases and amicus briefs

Archive — Click to access archived items for this issue

Press Releases — Council statements and advisories to the news media

See Also — for related information

Related Links — for related links



(Items in italic are available only to Council members.)

Official Source Documents

June 21, 2016 — Retirement Savings Registry Act (S. 3078) (Warren/Daines)

March 16, 2016 — EEOC Reform Act (S. 2693)

December 10, 2015 — Roth Conversion-ACA Premium Subsidy Legislation (H.R. 4217)

November 20, 2015 — Small Businesses Add Value for Employees (SAVE) Act (Kind/Reichert)

May 15, 2015 — Lifetime Income Disclosure Act (S. 1317)

December 11, 2014 — Small Businesses Add Value for Employees (SAVE) Act (H.R. 5875)

December 1, 2014 —  Ways and Means Committee Section-by-Section Summary of Achieving a Better Life Experience (ABLE) Act (H.R. 647)

November 12, 2014 — Achieving a Better Life Experience (ABLE) Act (H.R. 647), As Considered by House

July 31, 2014 — Substitute Amendment to Achieving a Better Life Experience (ABLE) Act (H.R. 647), As Approved by House Ways and Means Committee

July 31, 2014 — Joint Committee on Taxation Description of the Substitute Amendment to Achieving a Better Life Experience (ABLE) Act (H.R. 647), As Approved by House Ways and Means Committee

February 13, 2013 — Achieving a Better Life Experience (ABLE) Act (S. 313)

February 13, 2013 —  Achieving a Better Life Experience (ABLE) Act (H.R. 647)

July 27, 2012 —  The Retirement Crisis and a Plan to Solve it (Harkin, Chair, Senate HELP Committee)

December 5, 2011 — Small Business Pension Promotion Act (H.R. 3561)

October 5, 2011 —  Hardship Outlays to protect Mortgagee Equity (HOME) Act (S. 1656)

October 5, 2011 — Hardship Outlays to protect Mortgagee Equity (HOME) Act (H.R. 3104)

April 29, 2011 — GAO Report: PRIVATE PENSIONS: Some Key Features Lead to an Uneven Distribution of Benefits

April 14, 2011 —  Small Businesses Add Value for Employees (SAVE) Act (H.R. 1534)(Kind/Reichert)

April 6, 2011 — House Budget Committee Report Text of FY 2012 Budget Resolution

March 14, 2011 — The Burdensome Data Collection Relief Act (H.R. 1062)

Council Materials

June 27, 2016 — Summary Chart of Retirement Savings Lost and Found Act (S. 3078), Courtesy of Davis & Harman LLP

June 14, 2016 — BENEFITS BLUEPRINT: Summary of the Bipartisan Policy Center’s Report of the commission on Retirement Security

January 28, 2016 — Council Statement for the Senate Finance Committee Hearing Record: Helping Americans Prepare for Retirement: Increasing Access, Participation and Coverage in Retirement Savings Plans

October 28, 2015 — Benefits Briefing Webinar Presentation Slides: 6 Steps to Bring Financial Wellness to the Workplace

October 28, 2015 — Testimony of Lance Schoening, The Principal Financial Group, on behalf of the American Benefits Council before the U.S. Senate Health, Education, Labor and Pensions Subcommittee on Primary Health and Retirement Security Hearing on Retirement Plan Options for Small Businesses

May 27, 2015 — Talking Points on Financial Well-Being in the Workplace

September 30, 2014 —  Group Letter to Congress: 40 Facts About ERISA & Retirement Plans

July 30, 2014 — Council Presentation for Bipartisan Policy Center: What's Working and What's Not?

November 27, 2012 — Post-Election Landscape for Retirement Policy (Courtesy of Davis & Harman)

December 9, 2011 — Summary of the Small Business Pension Promotion Act (H.R. 3561) (Courtesy of Davis & Harman LLP)

October 14, 2011 — Council Letter to Joint Select Committee on Deficit Reduction on Retirement Policy Measures

June 14, 2011 — Klein Testimony on Retirement Security before the House Subcommittee on Health, Employment, Labor and Pensions

Official Source Documents

July 28, 2016 — FASB Exposure Draft: Proposed Accounting Standards Update on Employee Benefit Plan Master Trust Reporting

July 21, 2016 — Proposed Revision of Annual Information Return/Reports

July 21, 2016 — Annual Reporting and Disclosure

July 14, 2016 — EEOC Notice Regarding Revised EEO-1

July 1, 2016 — DOL Interim Final Rule Regarding Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments

July 1, 2016 — DOL Fact Sheet on Interim Final Rule Regarding Federal Civil Penalties Inflation Adjustment Act Catch-Up Adjustments

June 29, 2016 — IRS Revenue Procedure 2016-37: Rulings and Determination Letters

June 10, 2016 — IRS Revenue Procedure 2016-36: Application of Tax Regulations to Amounts Received From Non-qualified Contracts

June 10, 2016 — IRS Notice 2016-39: Recovery of Investment in the Contract from Payments Received from a Qualified Defined Benefit Plan by an Employee During Phased Retirement

May 23, 2016 — DOL/WHD Final Regulations on Overtime (Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales and Computer Employees)

May 18, 2016 — IRS Final Regulations Regarding Removal of Allocation Rule for Disbursements from Designated Roth Accounts to Multiple Destinations

April 14, 2016 — IRS Announcement 2016-16: Withdrawal of Proposed Nondiscrimination Rules Applicable to Certain Qualified Retirement Plan Benefit Formulas

March 31, 2016 — IRS Notice and Request for Comments on Form 5500 Annual Return/Report

February 1, 2016 — EEOC Proposed Revision of the Employer Information Report (EEO–1) and Comment Request

January 29, 2016 — IRS Notice 2016-16: Mid-Year Changes to Safe Harbor Plans and Safe Harbor Notices

January 26, 2016 — FASB Exposure Draft: Compensation—Retirement Benefits—Defined Benefit Plans—General (Subtopic 715-20)

January 26, 2016 — FASB Exposure Draft: Compensation—Retirement Benefits (Topic 715)

January 4, 2016 — Internal Revenue Bulletin 2016-1

January 4, 2016 — IRS Notice 2016-03: Revisions to the Employee Plans Determination Letter Program

December 11, 2015 — Frequently Asked Questions Regarding the IRS Compliance Questions on the 2015 Form 5500-Series Returns

September 15, 2015 — IRS Revenue Procedure 2015-47: Procedures for Requesting a Waiver of the Electronic Filing Requirements for Form 8955-SSA and Form 5500-EZ

July 21, 2015 — IRS Announcement 2015-19 Revisions to the Employee Plans Determination Letter Program

June 8, 2015 — IRS Revenue Procedure 2015-36: Rulings and determination letters

April 23, 2015 — FASB Proposed Accounting Standards Updates for Defined Benefit Pension Plans, Defined Contribution Pension Plans andHealth and Welfare Benefit Plans

April 2, 2015 — IRS Revenue Procedure 2015-28: EPCRS Updates

April 1, 2015 — IRS Employee Plans News Issue No. 2015-4

March 27, 2015 — IRS Revenue Procedure 2015-27: EPCRS Updates

February 18, 2015 — DOL Notice of Extension of Comment Period on QPAM Exemption

February 3, 2015 —  DOL Request for Information on Updating Regulatory Process

December 30, 2014 — NTIS Proposed Regulations on Certification Program for Access to the Death Master File

December 19, 2014 — IRS Announcement 2015-01: Guidance on the Employee Plans Determination Letter Process in 2015

December 15, 2014 — Advance Copy of 2014 Form 5500

December 15, 2014 — Advance Copy of 2014 Form 5500-SF

November 10, 2014 — EBSA Interim Final Rules and Request for Comments Regarding Revisions to Annual Return/Report for Multiple-Employer Plans

November 4, 2014 — ERISA Advisory Council Executive Summary of Final Recommendations to DOL

October 9, 2014 — Memorandum to the Employee Plans Personnel on the Pension Equity Plan Accrual Benefit

September 30, 2014 — Electronic Filing of Notices for Apprenticeship and Training Plans and Statements for Pension Plans for Certain Select Employees

September 26, 2014 — IRS Final Rule on Electronic Disclosure for Retirement Plans

September 19, 2014 — Treasury/IRS Proposed Regulations on Removal of Allocation Rule for Disbursements from Designated Roth Accounts to Multiple Destinations

September 18, 2014 — IRS Notice 2014-54: Guidance on Allocation of After-Tax Amounts to Rollovers

September 9, 2014 — Pension Equity Plan Determination Worksheet

September 9, 2014 — Explanation of Pension Equity Plan Issues

July 1, 2014 — IRS Final Regulations on Longevity Annuity Contracts

June 5, 2014 — GAO Report: PRIVATE PENSIONS: Targeted Revisions Could Improve Usefulness of Form 5500 Information

May 9, 2014 — IRS Notice 2014-35: Relief from Internal Revenue Code Late Filer Penalties for Certain Employee Benefit Plans

April 3, 2014 —  IRS Revenue Ruling 2014-09: Rollovers to Qualified Plans

March 26, 2014 — NTIS Interim Final Rule on Temporary Certification Program for Access to the Death Master File

March 18, 2014 —  NTIS Proposed Certification Form for Access to the Death Master File

March 3, 2014 — NTIS Request for Information on Certification Program for Access to the Death Master File

December 11, 2013 —  IRS Notice 2013-74: In-Plan Rollovers to Designated Roth Accounts in Retirement Plans

December 2, 2013 — IRS Final Regulations on Net Investment Income Tax

November 5, 2013 — ERISA Advisory Council Executive Summary of Recommendations to DOL

August 30, 2013 — IRS Proposed Regulations on Employee Retirement Benefit Plan Returns Required on Electronic Media

July 29, 2013 — IRS Notice and Request for Comments on Form 5500 Annual Return/Report of Employee Benefit Plan

July 3, 2013 — DOL Advisory Opinion 2013-03A: ERISA Accounts as Plan Assets

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

January 2, 2013 — IRS Announcement 2013-13: Corrections to Revenue Procedure 2013-6

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

July 3, 2012 —  IRS Notice 2012-46: Notice Requirements under Section 101(j) of ERISA for Funding-Related Benefit Limitations in Single-Employer Defined Benefit Pension Plans

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

March 30, 2012 — EEOC Final Regulations on Disparate Impact and Reasonable Factors Other Than Age Under ADEA

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

February 2, 2012 — Treasury Department Fact Sheet: Helping American Families Achieve Retirement Security By Expanding Lifetime Income Choices

February 2, 2012 — White House Council of Economic Advisors Report: Supporting Retirement for American Families

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 22, 2011 — SEC Request for Comments on Financial Literacy

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

Council Materials

August 15, 2016 — Council Letter to OMB Regarding EEOC Proposed Revisions to EEO-1

August 15, 2016 — Group Letter to OMB Regarding EEOC Proposed Revisions to EEO-1

June 8, 2016 — Testimony of Allison Klausner (Xerox) on behalf of the Council before the ERISA Advisory Council Hearing on Participant Plan Transfers and Account Consolidation for the Advancement of Lifetime Plan Participation

June 1, 2016 — Council Highlights from May 2015 Regulatory Agendas

May 31, 2016 — Council Letter to IRS Regarding Proposed Changes to Annual Return/Report of Employee Benefit Plans – Form 5500 Series

April 27, 2016 — Council Letter to IRS Regarding Notice 2016-16: Mid-Year Changes to Safe Harbor Plans and Safe Harbor Notices

April 1, 2016 — Council Letter to EEOC Regarding Proposed Changes to EEO-1

April 1, 2016 — Group Letter to EEOC Regarding Proposed Changes to EEO-1

March 4, 2016 — BENEFITS BLUEPRINT: Summary of the DOL’s Recent Guidance on Social Investing

January 22, 2016 — Council Letter to OMB Regarding Summary Annual Report

December 18, 2015 — Highlights from the Obama Administration’s October 2015 Regulatory Agendas and IRS Priority Guidance Plan

November 17, 2015 — Council Letter to IRS/OMB on Changes to Form 5500 Series

October 1, 2015 — Council Letter to IRS Regarding Announcement 2015-19: Revisions to the Employee Plans Determination Letter Program

September 15, 2015 — Council Letter to ERISA Advisory Council Regarding Model Notices and Plan Sponsor Education on Lifetime Plan Participation

March 30, 2015 — Council Comments with the SPARK Institute, Inc. on the NTIS Proposed Regulations on Certification Program for Access to the Death Master File

December 31, 2014 — Council Letter to EBSA Regarding QPAM Exemption

December 17, 2014 — Benefits Law Briefing Presentation Slides: Antitrust Issues Concerning Sharing Compensation and Benefit Information (Jeremy Evans & Eric Keller, Paul Hastings)

December 4, 2014 — Benefits Briefing Webinar Presentation Slides: Retirement Guidance to Expect in the Coming Year

November 12, 2014 — Benefits Law Briefing Presentation Slides: ERISA's Perfect Storm (Doug Hinson & Pat DiCarlo, Alston & Bird)

October 27, 2014 —  Council Letter to IRS Regarding Notice 2014-54, Requesting 'Soft' Guidance on 402(f) Notices

June 18, 2014 — Testimony of Allison Klausner (Honeywell) on behalf of the Council before the ERISA Advisory Council Hearing on Outsourcing of Employee Benefit Plan Services

April 23, 2014 —  Council Comments ton NTIS Regarding Interim Final Rule on Temporary Certification Program for Access to the Death Master File

March 21, 2014 — Benefits Law Briefing Presentation Slides: DOL's Retirement Policy Agenda (Bradford P. Campbell, Drinker Biddle & Reath)

March 18, 2014 — Group Letter to NTIS Regarding Certification Program for Access to the Death Master File (Including January 28 Group Letter)

January 28, 2014 — Group Letter to Commerce Secretary Regarding Access to Death Master Files

December 13, 2013 — BENEFITS BLUEPRINT: New IRS Guidance on In-Plan Roth Conversions(Prepared by Michael Hadley of Davis & Harman LLP) Members Only

November 4, 2013 — Council Letter to IRS Regarding Employee Retirement Benefit Plan Returns (Form 5500) Required on Electronic Media

September 26, 2013 — Council Letter to IRS, EBSA Regarding Form 5500 Requirements

September 16, 2013 — Council Letter to SEC Regarding Proposed Money Market Fund Regulations

August 28, 2013 —  Testimony of Vicki Blanton (American Airlines) on behalf of the Council before the ERISA Advisory Council Hearing on Lost and Missing Participants

July 29, 2013 — BENEFITS BLUEPRINT: DOL Opines on ERISA Accounts

June 6, 2013 —  Testimony of Donn Hess (J.P. Morgan) on behalf of the Council before the ERISA Advisory Council Hearing on Segmented Education

June 4, 2013 — Testimony of Allison Klausner (Honeywell) on behalf of the Council before the ERISA Advisory Council Hearing on Lost and Missing Participants

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 3, 2012 — Council Comment Letter to IRS Regarding Proposed Regulations on Modifications to Minimum Present Value Requirements for Partial Annuity Distribution Options under Defined Benefit Pension Plans

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

September 20, 2010 — Summary of DOL/Treasury Hearing on Lifetime Income Options (Courtesy of Davis & Harman LLP)

June 9, 2016 — Council commends Bipartisan Policy Center retirement report’s search for common ground, practical solutions
June 8, 2016 — Council offers proposals to promote lifetime participation in employer retirement plans
January 28, 2016 — Council urges Senate Finance Committee to build on success of employer-sponsored retirement system
June 7, 2013 — Council, J.P. Morgan tell DOL advisory council: simplicity, flexibility more effective than mandates
September 7, 2011 — Obama jobs, growth proposal may have implications for employer-sponsored health and retirement benefit plans
August 24, 2011 — Council commends departments on efforts to streamline regulatory review as overall regulatory burden on employers has grown
June 14, 2011 — Council testifies: Plan sponsors need predictability and clarity from agencies, support from Congress in the deficit debate

July 27, 2015 — U.S. Department of Labor