Upcoming Seminars
-
Recent Posts
Recent Comments
- Edward Morawski on 7th Circuit Includes COLAs in DB Lump Sum Calculations
- Administrator on PPA Restatements: Information is Power and Monopoly is Powerful
- Gary Saake, DATAIR on PPA Restatements: Information is Power and Monopoly is Powerful
- facebook login on Senate Passes Bailout Bill Loaded with Tax Provisions Including Bicycle Commuting Reimbursement
- Administrator on The Six Year Submission Cycle Begins Again
Archives
- December 2011
- November 2011
- October 2011
- September 2011
- August 2011
- July 2011
- June 2011
- May 2011
- April 2011
- March 2011
- February 2011
- December 2010
- October 2010
- January 2010
- May 2009
- April 2009
- March 2009
- February 2009
- January 2009
- December 2008
- November 2008
- October 2008
- September 2008
- August 2008
- July 2008
- June 2008
- May 2008
- April 2008
- March 2008
- February 2008
- January 2008
- December 2007
- November 2007
- October 2007
- September 2007
- August 2007
- July 2007
- June 2007
- May 2007
- April 2007
- March 2007
Categories
- 401(k)
- 403(b)
- 457 Plans
- amendments
- Automatic Enrollment
- Cafeteria Plans
- Carnival of Employee Benefits
- Cash Balance
- Compensation
- DBK
- Deduction Limits 404
- Defined Benefit
- Determination Letters
- Direct Deposit to IRA
- Distributions
- DOL
- Domestic Relations Order
- Eligibility
- ERISA
- ESOP
- Fees and Expenses
- Final 409A Regs
- Final 415 Regs
- Form 5500
- fun
- Independent Contractors
- Industry News
- Investments
- IRS
- Legislation
- Litigation
- multiemployer
- Multiple Employer Plans
- Nonqualified Deferred Comp
- Nonspouse Beneficiary
- Notices
- Phased Retirement
- Plan Language
- Profit sharing
- Quarterly Benefit Statements 508
- Regulations
- Restatements
- Rollovers
- Stock Diversification
- Termination
- Uncategorized
- Vesting
Meta
Category Archives: amendments
Just in Time – The IRS Issues an Extension and a Sample Amendment for Code sec. 436
Just when the mad scramble to adopt last minute Code section 436 amendments was about to begin, the IRS has issued another extension, accompanied by a sample amendment. Notice 2011-96, released Nov. 29, 2011, extends the deadline to adopt an … Continue reading
Posted in amendments, Defined Benefit, IRS
Tagged AFTAP, IRS, Notice 2010-77, Notice 2011-96
Leave a comment
8th Circuit Decides Signed Letter to Participants Plus SPD Equals Amendment
In Halbach v. Great-West Life & Annuity, No. 07-3865/07-3867 (CA8 April 13, 2009), the 8th Circuit Court of Appeals recently addressed what constitutes a valid amendment to an employee welfare benefit plan. In 2004, Great-West provided a package of medical … Continue reading
Posted in amendments, Litigation, Vesting
Leave a comment
Massive Fines for Failure to Timely Amendment
VCP fine for not timely adopting a 401(a)(31)(B) amendment: $375 Audit CAP fine for not timely adopting a 401(a)(31)(B) amendment: $3,000 Audit fine for not timely adopting a 401(a)(31)(B) amendment: $45,000 Timely amending your plan: Priceless Recently, it seems that … Continue reading
Posted in amendments, IRS
1 Comment
