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

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)

Official Source Documents

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

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)

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