SunGard Relius

Pension Technical Updates

2010
Sep 2	Service Provider Fee Disclosure Regulations: Initial Disclosures (the beginning) – Part IV
Aug 31	Service Provider Fee Disclosure Regulations: Service Provider Categories – Part III
Aug 25	Service Provider Fee Disclosure Regulations: Covered Plans and Service Providers – Part II
Aug 19	5500 Filed Timely but Processed Late
Aug 11	Service Provider Fee Disclosure Regulations: The Context - Part I
Jul 29	Relaxed Plan Loan Disclosures Now Effective
Jul 27	No Blanket Extension of 5500 Due Date
Jul 21	Using the Safe Harbor 401(k) Plan Top-Heavy Exemption: Part II
Jul 20	A First Look at the New Fee Disclosure Regulations
Jul 16	Using the Safe Harbor 401(k) Plan Top-Heavy Exemption – Part I
Jul 14	EFAST2 Troubleshooting
Jul 12	Minimum Gateway Contribution Requirement for a Safe Harbor 401(k) Cross-Tested Plan
Jul 9	Safe Harbor 401(k) Cross-Tested Plan Design Issues
Jul 7	Form 5500-EZ FAQs [Part II]
Jul 6	Form 5500-EZ FAQs [Part I]
Jun 29	FAQs on Service Provider E-signature Option
Jun 22	Schedule C – Part 9: Part III of the Form
May 17	New EFAST2 Filing Option
May 7	EFAST2 – Part 24: Filing an Amended or Late Return under EFAST2
Apr 30	EFAST2 – Part 23: Form 5500-EZ
Apr 13	Schedule C: Part 8 – Bundled Service Arrangements
Apr 6	Schedule C – Part 7: Other Indirect Compensation of Key Service Providers
Mar 22	Schedule C – Part 6; Line 2 Reporting Other Indirect Compensation
Mar 18	Schedule C – Part 5; Eligible Indirect Compensation
Mar 17	DOL Clarifies Form 5500 Filing Time Requirement
Mar 11	Schedule C – Part 4: Reporting Direct Expenses
Mar 8	Schedule C — Part 3: Direct and Indirect Compensation
Mar 5	Roth IRAs Part 5: Roth IRA Rollovers
Mar 3	EFAST2 – Part 22: EFAST2 Communications
Feb 25	New DOL Guidance on 403(b) ERISA Exemption
Feb 23	Form 5500 Relief for Pre-2009 403(b) Contracts Explained
Feb 12	EFAST2 – Part 21: Form 5500-SF
Feb 9	EFAST2 - Part 20: Confusion on Short Year Filing
Feb 3	What Does W-2 Compensation Really Mean?
Feb 1	Roth IRAs Part 4: Recharacterization Rules for IRA Contributions
Jan 29	Schedule C — Part 2; What Expenses Does Schedule C Report
Jan 25	Roth IRAs - Part 3: How to Recharacterize an IRA Contribution
Jan 21	DOL Finalized Deferral Deposit Safe Harbor
Jan 19	Roth IRAs - Part 2: Plan Rollovers to a Roth IRA
Jan 15	Schedule C — Part 1; Who Must File the New Schedule C?
Jan 13	EFAST2 – Part 19: Paper 5500 Option No Longer Available for 2009
Jan 12	Roth IRAs – Part 1: 2010 Law Changes and Retirement Saving Opportunities
Jan 8	EFAST2 – Part 18: EFAST2 is Up and Running!
Jan 6	EFAST2 - Part 17: 2008 Filings, Amended Filings and Late Filings

2009
Dec 28	The Coming of Age of the Roth IRA
Dec 15	EFAST2 – Part 16: DOL Clarifies its Position on Short 2009 Plan Year Filings
Dec 14	NO extension of PPA amendment deadline
Dec 2	2009 End-Of-Year Update
Nov 12	EFAST2 – Part 15: The DOL Issues New FAQ on Credentials
Nov 11	New Laws Require Changes in Cafeteria and Health Reimbursement Arrangement Plans
Oct 23	EFAST2 – Part 14: 403(b) Plans and EFAST2
Oct 16	2010 Dollar Limitations Unchanged
Oct 9	EFAST2 – Part 13: Will My Client Be Able To Navigate IFILE?
Oct 7	Significance of November 30th in New RMD Waiver Rules
Oct 1	EFAST2 – Part 12: One Participant Plans
Sep 29	IRS Provides 2009 RMD Guidance
Sep 23	IRS Issues updated Code §402(f) Notice
Sep 21	EFAST2 – Part 11: DOL Issues 45 FAQs on EFAST2
Sep 17	Retirement Plan Provisions Relating to Paid Time Off
Sep 14	IRS Offers Retirement Plan Options For Paid Time Off
Sep 1	EFAST2 – Part 10: Short Plan Years and Sharing Credentials
Aug 25	Correcting the Failure to Provide the Safe Harbor 401(k) Notice – Has the IRS Adopted the “No Harm, No Foul” Rule?
Aug 19	EFAST2 – Part 9: EFAST2 Developer’s Conference
Aug 7	IRS Expands Correction Procedure to Permit Correction of 401(k) Excess Amounts
Aug 3	EFAST2 – Part 8: Using Desktop Software Under EFAST2
Jul 31	Timing Issues for Implementation and Administration of Automatic Enrollment Plans - Part II
Jul 29	Timing Issues for Implementation and Administration of Automatic Enrollment Plans - Part I
Jul 23	403(b) Plan Termination: Illusion or Reality?
Jul 21	DOL Provides 403(b) 5500 Relief
Jul 15	EFAST2 - Part 7: DOL Revises Electronic Filing Procedures
Jul 10	ERPA Observations
Jul 2	IRS Obsoletes Old 403(b) Guidance; Highlights Unique School Guidance
Jun 18	Amendment for Terminating Defined Benefit Plans
Jun 16	PPA Amendment for Defined Benefit Plans Now Available
Jun 12	Amendments to Exit Safe Harbor Contributions Mid-Year
May 21	Proposed Regulations on “Exiting” Safe Harbor Nonelective Issued
Apr 27	Prototype 403(b) Plans
Apr 22	EFAST2 – Part 6: Deadlines, Extensions and the DFVC Program
Apr 16	EFAST2 – Part 5: Modifications to Form 5500 and Schedules
Apr 13	EFAST2 – Part 4: Electronic Filing Procedures
Apr 6	Form 5500 Extension Request – An IRS Nightmare
Apr 1	EFAST2 - Part 3: Attachments and Plan Audits
Mar 30	Annual Funding Notice – Model Notices and Deadlines
Mar 25	EFAST2 - Part 2: Getting Ready for EFAST2
Mar 24	Watch Out for Top-Heavy
Mar 16	EFAST2 - Part 1: Getting Ready for EFAST2
Feb 23	FAQs on the 415 Amendment: What if I haven’t adopted it yet?
Feb 19	DOL Provides Model Annual Funding Notices
Feb 18	PPA Amendment for Defined Contribution Plans Now Available
Feb 16	401(k) Plan Corrective Distributions for 2009
Feb 10	Eliminating or Reducing a Plan’s Matching Formula
Feb 6	Mid-year Safe Harbor 401(k) Plan Changes
Jan 16	2009 RMD Rule Changes: A Follow-Up
Jan 12	Q&A: 2009 Required Minimum Distribution Rule Changes
Jan 7	Statements Regarding the Demise of the SAR Are Premature

2008
Dec 19	403(b) Plan Terminations: FAQs
Dec 12	IRS Relents; Extends 403(b) Deadline
Nov 25	Does the IRS require a universal availability notice for 403(b) plans?
Nov 17	Amendment for Terminating Defined Benefit Plans
Oct 28	Interim Valuations: The Right Thing to Do?
Oct 23	Plan Limitation Increases for 2009; Application of the COLAs
Oct 17	IRS Releases Priority Guidance Plan
Oct 17	2009 Cost of Living Increases Announced
Oct 14	IRS Proposed Regulations on Distribution Notices
Oct 10	Defined Contribution Plan Termination Amendment
Sep 24	Enrolled Retirement Plan Agent (ERPA)
Sep 23	IRS Relaxes Rules on New Pre-Approved Plan Submissions
Aug 28	IRS Updates the IRS Correction Program
Aug 26	2008 Deferred Compensation Elections under Code 409A Transition Rules
Aug 14	Annualization Agreements Taken Out of 457 and 409A
Jul 29	DOL Proposes New Investment Disclosure Regulation
Jul 15	How Does HEART Affect 415 and PPA Amendments?
Jul 10	Guest Article: Is the IRS Becoming Less Kind and Gentle in Audit Resolutions?
Jun 25	403(b) Plan Terminations: FAQs
Jun 12	Understanding Employee Contributions to 403(b) Plans
Jun 11	Caution: IRS Model Special Tax Notice is Out of Date
Jun 11	Reporting Rollovers from Pretax Plan Accounts to Roth IRAs
May 29	Cafeteria Plan Document Update
May 8	DOL FAB Addresses QDIA Issues
Apr 21	Company President Pleads Guilty to Lying on Form 5500
Apr 16	DOL Correspondence on Late Deposit of Elective Deferrals
Apr 14	Important Update On EGTRRA Restatements (and more)
Apr 10	Who is Responsible for Collecting Delinquent Contributions?
Mar 27	IRS Issues Guidance on 2008 Law Changes
Mar 11	Applying the 2½-Month Date for Corrective Distributions
Mar 11	Participants May Sue for 401(k) Plan Losses
Mar 4	7-day Safe Harbor for Depositing Participant Contributions
Feb 26	Updating Popular Plan Designs for 2008 Contribution Limits
Jan 24	Pre-Tax Rollovers to Roth IRAs
Jan 22	Plan Cannot Limit EACAs to New Participants
Jan 3	Essentials of Automatic Contribution Arrangements

2007
Dec 5	IRS Issues Model 403(b) Plan and Orphan Contract Guidance
Nov 21	Sample QDIA Notice Now Available
Nov 20	Final 415 Regulation Amendment for Defined Contribution Plans Now Available
Nov 6	403(b) Plan Transfer Rules: FAQs
Nov 1	DOL Publishes Final Qualified Default Investment Alternative Regulations
Nov 1	403(b) Plan Written Plan Requirement: FAQs
Oct 22	2008 Cost of Living Increases Announced
Oct 18	DOL Extends Deadline for Trustee-Directed Plans to Provide Benefit Statements
Oct 17	New Cafeteria Plan and Dependent Care Regulations
Oct 10	Cross-Testing in EGTRRA Prototype and Volume Submitter Plans
Oct 8	UPDATE ON INTERIM AMENDMENTS AND EGTRRA RESTATEMENTS
Sep 18	IRS Requires 2007 Actions for 409A Plan Despite Relief from Written Plan Requirement
Sep 12	IRS Provides Normal Retirement Age Relief
Aug 30	Amendment for Terminating Defined Benefit Plans
Aug 2	IRS to Modify Key Rules for 457(f) Plans
Jul 19	IRS Issues Partial Termination Guidance
Jun 19	Vesting and Benefit Statements
May 17	Final Roth Distribution/Taxation Regulations
May 10	Treasury Issues Final Code §409A Regulations
Apr 26	IRS Clarifies Nonspouse Beneficiary RMDs After Rollover
Apr 11	Final 415 Regulations Make Significant Defined Contribution Changes
Apr 9	PPA Amendments for Ongoing Plans Can Wait
Apr 4	Terminating a Defined Contribution Plan in 2006 or 2007: Do I Need to Amend for PPA?
Mar 15	Quarterly Benefit Statements: Practical Examples
Mar 10	Qualified HSA Distributions
Jan 11	IRS Issues Additional PPA Guidance
Jan 3	DOL Issues Guidance on the New Periodic Benefit Statement Requirement

2006
Dec 20	403(b) Plan Amendments
Nov 30	Update on Notice of Right to Divest Publicly Traded Employer Securities
Oct 20	2007 Cost of Living Increases Announced
Oct 16	IMPORTANT ACTION ITEMS Regarding Plan Amendments and Restatements for 2006
Oct 12	DOL Releases Default Investment Proposals
Oct 4	Form 8905 for SunGard Sponsored Volume Submitter Plans Now on Web Site
Aug 10	Pension Reform Bill Sent To President For His Signature
Jul 12	Calculation of Excise Tax on Late Deposit of Deferrals
May 25	Roth 401(k) and 403(b) Amendment Update
May 11	IRS Issues Updated EPCRS
May 4	DOL Finalizes Abandoned Plan Rules
Apr 20	Final 401(k)/401(m) Regulation Amendments Now Available
Apr 4	New Mailing Address for DFVC Program
Apr 4	Form 5500 Filing Requirements for “Wrap” Welfare Plans
Apr 4	How Do You Answer the Coverage Question on the Schedule R?
Mar 28	How Many Roth Clocks Does A Plan Have to Track
Mar 28	409A Funding Rules: IRS Issues Additional Guidance
Mar 16	IRS Provides Guidance on Part-time Employee Exclusions
Jan 26	Roth Distribution Regulations
Jan 17	DOL Issues USERRA Notice Final Regulations: Employers Must Provide Notice
Jan 4	IRS Issues Final Roth 401(k) Regulations

2005
Dec 8	Update on ADP Safe Harbor Notices and Interim Amendments
Dec 1	Additional Roth Q&A
Dec 1	Roth 401(k) Deferrals Versus Traditional 401(k) Deferrals
Nov 23	ADP Safe Harbor Notices Under the Final 401(k) Regulations and Other Expected Guidance
Nov 23	Roth Q&A
Nov 3	ROTH 401(k) AMENDMENT
Oct 26	2006 Cost of Living Increases
Oct 26	Wrap-around 401(k) Plans
Oct 5	Treasury Issues Proposed Regs for Nonqualified Plans
Oct 5	Roth 401(k) Update
Oct 4	Hurricane Katrina Relief for Loans and Distributions
Sep 1	Converting Individual Retirement Annuities to Roth IRAs
Sep 1	Staggered Remedial Amendment Periods – It's a RAP
Aug 3	Plan Amendments for Roth 401(k) Provisions, Final 401(k) Regulations, and Proposed 415 Regulations
Jul 28	The Roth 401(k) Option
Jul 14	Post-Severance Compensation Under 415 Regulations
Jun 16	June 30 Deadline for Calendar Year Nonqualified Deferred Compensation Plans
May 24	Grace Period Offers Some Relief from "Use It Or Lose It"
May 18	GUST Pre-approved Plan Program Will Close June 15
May 18	Bankruptcy Protection for Retirement Plan Assets
Mar 22	Revised Schedule SSA Reporting Requirements
Mar 22	So Now We Can Terminate a 403(b) Plan, But How Do We Do It?
Mar 22	DOL Proposes Orphan Plan Rules
Mar 22	Roth - 401(k) and 403(b)
Mar 7	IRS Clarifies Automatic Rollover Amendment Rules
Mar 7	Roth Contributions to 401(k) and 403(b) Plans
Feb 2	RMD Distribution Period Following Death of the Participant
Jan 20	IRS Issues Final 401(k) and 401(m) Regulations
Jan 4	IRS Releases Guidance and Sample Amendment on Automatic IRA Rollovers

2004
Dec 30	IRS Has Finalized 401(k) Regulations
Dec 30	Code §409A Guidance
Dec 21	Amendment Deadline for Nonqualified Deferred Compensation Plans
Dec 2	1099-R Codes Changed
Dec 2	Proposed Addition to 414(c) Common Control Regulations
Nov 17	Nonqualified Deferred Compensation Plan Amendments
Nov 17	New 403(b) Regulations
Nov 11	IRS Issues Warning on Discriminatory Practices
Oct 27	IRS to Issue Automatic Rollover Model Amendment
Oct 21	Congress Passes Legislation Affecting Nonqualified Plans
Oct 21	2005 Cost of Living Increases
Oct 4	DOL Issues Guidance on Missing Participants in Defined Contribution Plans
Oct 4	DOL Finalizes Automatic Rollover Regulations
Sep 14	IRS Request for Comments on Draft Revenue Procedure for the Staggered Remedial Amendment Period System
Aug 17	Update On The Use Of IRS Form 2848 (Power of Attorney)
Jul 28	IRS Answers 88 HSA Questions
Jul 22	Application of “Early Participation” Rule to Cross-Tested Plans
Jul 8	Application of the “Otherwise Excludible Employee” Rule to Cross-Tested Plans
Jul 1	UPDATE ON "RELATIVE VALUE" REGULATIONS AND SUNGARD CORBEL FORMS
May 20	IRS Warning on Questionable Employment Practices
May 20	Mutual Fund Trading Restrictions
May 20	May A Related Employer Maintain Separate Qualified Plans For Each Participating Employer?
May 20	Who Is Responsible For The Employer’s Failure To Withhold Loan Payments?
Apr 30	Rollover of Participant Loans
Apr 30	Reporting Defaulted Loans
Apr 22	IRS Proposes Changes To The Determination Letter Program and Pre-Approved Plan Programs
Apr 6	IRS Extends Remedial Amendment Period for New Plans and Amendments
Apr 1	IRS ISSUES ADDITIONAL HSA GUIDANCE
Mar 25	401(k) Plan Compensation
Mar 18	Proposed IRS Regulations Clarify 401(k) Coverage Testing for 501(c)(3) Organization
Mar 10	DOL Releases Proposed Regulations on Automatic Rollovers to IRAs
Feb 13	Impact of Plan Restatements on EGTRRA Good-Faith Amendments
Feb 13	Resolving the Lost Participant Problem
Feb 13	Relief from 1099 Reporting for Credit and Debit Cards for FSAs and HRAs
Feb 13	IRS Issues Guidance on IRC Section 412(i) Plans
Feb 11	Updated Summary of Material Modifications for Plan Expenses
Feb 11	IRS Illustrates Coverage Transition Rule
Feb 5	Reporting a Defaulted Participant Loan
Jan 30	IRS Explains Safe Harbor 401(k) Plan Top-Heavy Exemption
Jan 30	IRS Guidance on Distribution Timing Rules Applicable to Rollover Contributions
Jan 30	IRS Issues Guidance on Plan Expenses
Jan 26	Proper Tax Treatment of Corrective and Restorative Contributions
Jan 26	DOL Ratchets Up Pressure on Late Deposits of 401(k) Elective Deferrals
Jan 20	Small Plan Audit Waiver Update
Jan 14	Form 5500 Filing Tips

2003
Dec 22	IRS Issues Final Regulations Regarding QJSA/QPSA Explanation
Dec 2	IRS ISSUES NEW PEO GUIDANCE (Rev. Proc. 2003-86)
Oct 31	Minimum Gateway Contribution Questions and Answers
Oct 31	Cross-Tested Plans Contribution Notice
Oct 16	2004 Cost of Living Increases
Oct 14	FSA/HRA Debit Cards Are Free From HIPAA
Oct 2	GUST Extension Provides Another Chance to Switch Testing Methods
Oct 2	Plan Amendments for Catch-Up Contributions
Sep 23	DOL Announces Proposed Effective Date for COBRA Regulations Will Be Delayed
Sep 18	Final Catch-Up Regulations May Require Plan Amendment
Sep 5	OTC Drugs Reimbursable By Health FSA And HRA Plans
Sep 2	IRS Extends GUST Filing Deadline
Aug 7	Cross-Tested Plan Update
Jul 29	The New Proposed 401(k) Regulations
Jul 10	IRS Releases Final 457 Regulations
Jul 9	IRS Releases Final Catch-Up Contribution Regulations
Jul 8	Proposed COBRA Regulations Will Change Language In 2004
Jun 5	Resolving IRS (and DOL) Penalties for Late Form 5500 Filing
May 30	DOL Changes Position on Allocation of Plan Expenses in a Defined Contribution Plan
May 30	IRS Clarifies Tax Treatment of Various Medical Expenses
May 14	EGTRRA Changes to 403(b) Contribution Limits
May 14	457 Plan Reporting Requirements
May 7	IRS Addresses Use of Credit Cards For FSA and HRA Expenses
May 6	Plan Loans To Officers And Directors
Apr 17	Otherwise Excludible Employee and Early Participation Rules
Apr 10	IRS Issues Final 204(h) Regulations
Mar 25	Change to Filing Requirement of 2002 Schedule SSA (Form 5500)
Mar 21	Late Deposit of 401(k) Plan Deferrals
Mar 13	Minimum Gateway and Safe Harbor Minimum Contribution Requirements
Jan 27	SEC Adopts Insider Trading Blackout Rules
Jan 23	Cross-Tested Plan Documentation
Jan 7	Deemed IRAs in Qualified Plans - Rev. Proc. 2003-13

2002
Dec 12	EGTRRA Frequently Asked Questions
Dec 4	IRS Issues Final Loan Regulations
Nov 20	GUST Restatement Deadline Extended
Oct 25	DOL ISSUES BLACKOUT PERIOD REGULATIONS AND MODEL NOTICE
Oct 21	2003 Cost Of Living Increases
Oct 9	QDRO Payments to a State Agency
Aug 15	ENRON ACCOUNTING (Sarbanes-Oxley Act of 2002) BILL
Jun 27	CERTAIN RESTORATIVE PAYMENTS NOT TREATED AS EMPLOYER CONTRIBUTIONS
Jun 27	IRS RE-ISSUES EPCRS PROCEDURE
Jun 17	IRS Provides Guidance On Merging Or Converting Money Purchase Pension Plans Into Profit Sharing Plans - Full Vesting Not Required
Jun 3	Streamlined Procedures For Plans That Have Not Been Updated For GUST On A Timely Basis
Jun 3	Guidance On Certain IRC Section 125 Provisions May Affect Qualified Retirement Plans
May 17	IRS Issues Proposed Code §457 Regulations
May 10	Defined Benefit Prototype Approval
Apr 12	Final Rules on the Use of Electronic SPDs
Apr 4	IRS Suspends Requirement to File Form 5500 for Certain Specified Fringe Benefit Plans
Apr 2	Weight Loss Programs May be Deductible (or Reimbursed by Health Care Spending Accounts)
Mar 13	EGTRRA Technical Corrections
Feb 12	More SunGard Corbel Approval Letters!
Jan 8	IRA, SEP and SIMPLE IRA EGTRRA Restatements
Jan 8	Life Insurance Valuation (P.S. 58 Costs)
Jan 8	Safe Harbor Hardship Rule
Jan 8	Universal Availability Requirement for Catch-up Contributions
Jan 8	New Direct Rollover Notice

2001
Dec 13	2002 Cost of Living Increases
Nov 27	Merging/Terminating Money Purchase Pension Plans as a result of EGTRRA
Nov 27	EGTRRA Frequently Asked Questions
Nov 15	GUST Deadline Extended
Oct 23	IRS Issues More EGTRRA Guidance
Oct 19	More SunGard Corbel Approval Letters!
Sep 17	Form 5500 Extension Announced
Sep 12	Prototype and Volume Submitter Approvals Are Here!
Sep 4	IRS Issues EGTRRA Amendments And Guidance
Jul 16	Expanded Reliance And Simplification of Determination Letter Procedures
Jul 2	More On EGTRRA Guidance
Jun 29	IRS Issues EGTRRA Guidance
Jun 14	EGTRRA Impact On GUST Updates
May 31	The Economic Growth and Tax Relief Reconciliation Act of 2001
May 23	Important News For Prototype Sponsors
Apr 25	Required Minimum Distribution (RMD) Model Amendment Deadline
Apr 25	Form 5500 – Schedule R Alert
Mar 21	IRS Clarifies Required Minimum Distribution Model Amendment
Mar 16	ASPA Establishes Web Site In Support Of Pension Reform Legislation
Mar 16	IRS Clarifies 403(b) Required Beginning Date Rule
Jan 30	IRS Clarifies Rules on Remedial Amendment Period
Jan 22	Revenue Procedure 2001-17 updates EPCRS Corrections Program
Jan 17	Proposed Regulations Revamp Required Minimum Distribution Rules

2000
Dec 1	IRS Announcement 2000-99 – December 31, 2000 is deadline for submitting applications to sponsor prototype plans
Nov 20	2001 Cost of Living Increases
Oct 30	Compensation Under The New Comparability Regulations
Oct 18	IRS Releases Proposed Regulations on New Comparability (Cross-testing) Plans
Aug 19	IRS Issues Guidelines on Determination Letter Applications
Aug 7	Cafeteria Plan Election Changes
Aug 1	IRS Issues Proposed Loan Regulations
Aug 1	IRS Issues Final Loan Regulations
Jul 19	IRS Issues Final Regulations on Cash-Out Limits; Lookback Rule Eliminated
Jul 17	Revenue Ruling 2000-36: Default Distribution Provisions
Jul 17	Revenue Ruling 2000-35: Automatic Enrollment In 401(k) and 403(b) Plans
Jun 16	IRS Extends Remedial Amendment Period; Opens GUST Determination Letter Program
Apr 26	Sample Safe Harbor 401(K) Notices
Mar 24	Transition Year Extension Granted For 5500 Filings
Mar 17	New Voluntary Fiduciary Correction Program
Feb 17	IRS Releases Listing of Required Modifications (LRMs) for Prototype Defined Benefit and Defined Contribution Plan
Jan 25	IRS Issues Revenue Procedure 2000-20 - a new prototype program for GUST
Jan 11	IRS Issues Notice 2000-3 on 401(k) Safe Harbor Plans

1999
Dec 27	Required Minimum Distribution Transitional Rules
Dec 15	IRS Provides 2000 Covered Compensation Tables
Dec 2	DOL Proposes Amendments To Small Plan Audit Exemption
Oct 20	The IRS released the cost-of-living dollar limits for Tax Year 2000
Sep 2	IRS Extends Relief from Nondiscrimination Rules to Certain Governmental Plans
Aug 19	IRS Notice 99-44 Guidance on Combined Plan Limits Overview & Analysis
Aug 16	DOL Revises Regulations to Conform to Changes Made by TRA ´97
Jul 23	Mandatory Disclosure Of 401(k) Fees Not Likely For Now
Jun 29	DOL Interpretitive Bulletin 99-1 Guidance On IRA Payroll Deduction Programs