Retirement: Miscellaneous/Retirement Plan Administration


Legislative — proposals, bills and analysis from the 112th and 113th Congresses (2011-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Archive — All materials dated prior to 2011
Press Releases — Council statements and advisories to the news media



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

Official Source Documents

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

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

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

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

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

September 14, 2010 — Testimony of Janet Boyd on Behalf of the American Benefits Council Before DOL Hearing on Lifetime Income Options

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

Council, J.P. Morgan tell DOL advisory council: simplicity, flexibility more effective than mandates
June 7, 2013

Obama jobs, growth proposal may have implications for employer-sponsored health and retirement benefit plans
September 7, 2011

Council commends departments on efforts to streamline regulatory review as overall regulatory burden on employers has grown
August 24, 2011

Council testifies: Plan sponsors need predictability and clarity from agencies, support from Congress in the deficit debate
June 14, 2011

Pension Reform · Savings Initiatives · Hybrid Plans