US_Benefit_regulation_and_sites

ADA
New regulations: 3/25/11
DOL help for employers

cafeteria plans
Premium reimbursement plans / Kushner
2007 proposed 125 (cafeteria) plan regulations
Interpretation / Deloitte
I nterpretation / Groom Law Group
Interpretation / Miller & Chevalier
Interpretation / Thompson Group (RIA)
Comments from ERIC
new 129 (dependent care) regulations
grace periods and dependent care plans Notice 2005-61
125 plans after change in control Rev. Rul. 2002-32
Premium reimbursement accounts: Rev. Rul. 61-146

Change in control
Unvested shares treated as outstanding

Circular 230 Practice before Treasury
June 2011 update

Claims procedures
Paul Hastings article
Crowell Analysis: Supreme Court decisions re: deference and conflict
DOL Q&As

CHIPRA
H.R. 2 (statute and summary)
Summary - Eastern Benefits Group
Model Notice - Eastern Benefits Group

COBRA
COBRA and departing executives (E for ERISA)
Cobra extension (DOL)
2009 changes: DOL website
2009 changes explained: Davis Malm
regulations and guidance 2004
EBSA web page
Interpretation / Rackemann
COBRA Tips from OnQue Technologies

Controlled group
PBGC rules against private equity partnership (2nd article)
PBGC rules against Private equity (Kirkland)

deferred compensation - 403(b)
NACUA Notes for Catholic sponsors
Epstein Becker guidance
terminating a 403(b) Prudential / Rev. Rull 2011-7
DOL FAB 2010-1 (assets for 5500 reporting)
Information sharing Q&As - Sparks Institute
DOL 403(b) web page
2009 deadlines: Prudential
Terminating a 403(b) plan / Sungard
IRS sample language
IRS proposed determination procedure
Information sharing agreements (from Sparks Institute)
403(b)(7) and 414(v) catch-ups: from 403(b) wise
403(b) final regulations
Rev. Proc 2007-7 1 (model IRS language)
DOL Field Assistance Bulletin 2007-02
AICPA analysis of Form 5500 requirements
Interpretation / Kristi Cook
Interpretation /Milliman
TIAA comparison - 401, 403(b) and 457(b)
Interpretation / Groom Law Group
Guidance from the IRS website

deferred compensation - 409A
Valuation of stock rights: Greenstein, Rogoff
Corrections explained; Ivins Phillips
Corrections explained: Dan Hogans 2011 slides
Notice 2010-80: Corrections to Correction procedures
Notice 2010-6 / correcting 409A document failures
Notice 2010-6 explained (Mullin/Prudential)
Notice 2008-115 ext. of accrual reporting / reporting 409A amts
Notice 2008-113 correction procedure for 409A failures
Notice 2007-86 extending deadline to December 31, 2008
Notice 2007-78 (partly revoked by Notice 2007-86)
a dditional t echnical c orrections to f inal 409A r egulations
technical corrections to final 409A regulations
final 409A regulations April 10, 2007
Proposed 409A regulation (penalty calculation)
Skadden Arps: calculating the penalty
McGuire Woods: calculating the penalty
Principal Guidance on final 409A regulations
Benefits Links message Board
proposed 409A regulations October 2005
Notice 2006-79 t ransitional 409A relief
Notice 2005-1 December 20, 2004 / 409A guidance
Gulf Opportunity Zone Act of 2005
equity compensation and 409A - WilmerHale
Final regulation analysis / Morgan Lewis
Vesting analysis / Ivins Phillips & Barker

deferred compensation (general)
Rev. Rul. 2007-12 early deduction of accrued payroll taxes
Notice 2000-56 (parent subsidiary)
Rev. Proc. 92-64 (model Rabbi trust)

deferred compensation - 457(b) & 457(f)
Vorys: New 457(f) guidance expected
Morgan Lewis: waiting for reconciliation 457(f) and 409A
Notice 2007-62 /severance definition: 457(f) and 409A
Drinker Biddle comment on Notice 2007-62
Model IRS language
1997 IRS study paper on 457(b) and 457(f)

Disability Insurance
Rev. Rul 2004-55 / Elective purchase with after-tax dollars

E-Fast2 5500 filing
8985 SSA guidance

Emergency Economic Stabilization Act
House analysis (Section 113 for executive compensation limits)

equity compensation
SFAS No. 123
APB Opinion No. 25

Executive compensation deduction
162(m) and TARP Notice 2008-94
Pitfalls of 162(m) Morgan Lewis
Coopers analyzes 162(m)

ERISA fiduciary duty to locate lost participants
DOL FAS 2004-02
MA Treasury unclaimed property procedure

ERISA fee disclosure
Final, final regs - Sunguard Relius

How they comply: Merrill Lynch
How they comply: Vanguard
Interpretation: Extension of disclosure date (Verrill Dana)
Interpretation: DOL regulations on fee disclosure: Morgan Lewis

ERISA fiduciary definition
Analysis from ABA
Analysis from Nationwide
Comments on proposed regulations
DOL fact sheet
proposed regulations
Mertens v Hewett Associates (S. Ct. Opinion)
Finkel v Romanowicz (2nd Cir) Company officer NOT a fiduciary

ERISA 3(38) advisors
Whitehouse article analyzing 3(38) and Committees

ERISA education and computer advice
Morgan Lewis summary
Ascensus analysis October 2011
Sutherland analysis October 2011
Final regulation October 2011

ERISA Plan assets
DOL 2005 Advisory Opinion re/ insurance co. general accounts
Post-Harris update- Insurance co GICs - Baker & Daniels blog
Pillsbury guide to bonding rules

ERISA Plan expenses
analyzing what expenses plans can pay -- 401(k) help center
DOL website - Settlor v Plan expenses

ERISA Plan Funding Notice
DOL Field Assistance Bulletin
JP Morgan guidance

ERISA Prohibited transaction exemptions
New PTE procedure (December 27, 2011)
DOL database of granted PTEs

ERISA QDIA and target date disclosure
Paul Hastings article: proposed regulations
Final DOL regulations
IRS sample notice
Interpretation / Davis Harman
Interpretation / Pillsbury

ERISA Sarbanes Oxley
DOL Blackout regulations

ERISA: are severance plans covered ? (White & Case)

FDIC and bank compensation
introductory letter to banks w/ 2011 proposed rule
proposed 2011 rule

FLSA
DOL job classifications for wage and hour rules
DOL 2003 Opinion on section 125 cash out

FMLA
Nov. 17 2008 final regulations
US DOL FMLA site
(under construction: GLC Q&A site)

Form 5500 and Plan audits
IRS FAQs
8955-SSA transition rules - Sunguard
New form replacing SSA
auditing a self funded health plan Deloitte
DOL Panel suggests 403(b) audit relief
Form 5500 (multi-year) from EBSA website

fringe benefits
IRS guide to fringe benefits (2011)
company paid legal fees: Winston & Strawn
Field directive on cell phones
3/2010 IRS PLR on 132(f) benefits
IRS Pub. 15-B / Employer's Tax Guide to Fringe Benefits

Governmental plans
NLRB test v. Alley test
Rose v. Long Island RR

Group term life insurance
Calculating the value and withholding rules / Robert Ditmer
Supplemental Life: best way to structure / Prudential

HEART Act
FULL TEXT
Prudential analysis

Health reimbursement accounts (HRAs)
IRS Notice 2002-45
Watson Wyatt explains Notice 2002-45

HIPAA
DOL summary of requirements and model forms (HIPAA and other
topics)
HIPPA HiTech regulations

Imputed interest: Time Value link to IRS monthly rulings

IRA investment Issues
Trucker Huss article
J. Scott Dillon article
DOL Notice 2000-10A

IRA distributions
installment method to avoid 72(t) penalties

HIRE Act

MEDICARE
CMS updated Part D guidance
MediCare's effect on COBRA / from CobraTips
Medicare secondary CMS Manual 1
Medicare secondary CMS Manual 2

MEWA
DOL discussion

Minimum distributions
Notice 2009-82 (WRERA) and model amendments
72(t) calculator from New York Life
Notice 2007-7
Publication 590 (IRAs)

MISCELLANEOUS
ALI-ABA program 12/09/10

PAYROLL
Publication 957 (reporting special wages to SSA)
Supplemental withholding (Groom Group analysis)

PBGC
Basic summary of termination rules: Groom Group
Keightly & Ashner: 4062(e) downsizing

Prohibited transactions
IRA collateral arrangements w/ brokers DOL 2011 Advisory

QDROs
IRS Notice 1997-11
DOL booklet

split dollar insurance
2008 paper: Andrew Liacos
Notice 2008-42 permitted modifications for 101(j) compliance
IRS audit guidelines
Accounting for split dollar EITF 06-4 & 06-10
AALU writes about 409A and split dollar (Bul 07-44)
AALU writes about 409A and split dollar (Bul. 07-41)
Notice 2007-34 split dollar insurance 409A guidelines
Notice 2002-8 / pre- Sept. 18, 2003 plans
IRS regulations / post- Sept. 17, 2003 plans
Interpretation / the Wealth design center
Interpretation / Willcox & Savage, PC
Interpretation / Weinberg

UBTI
IRS Publication 598
Morgan Lewis summary
Steptoe summary

USERRA and Heart Act
Prudential explanation

VEBA
1995 IRS discussion treatise

Wellness
EEOC approves incentives for GINA
EEOC case explained: Alston & Bird
Guidance from Lockton Consulting
DOL Field Assistance Bulletin 2008-02
RODRIGUES v.EG SYSTEMS, INC. d/b/a SCOTTS LAWNSERVICE
DOL welfare benefit plan opinions on EAPS
DOL Advisory 83-35A
DOL Advisory 88-04A
DOL Advisory 91-26A

withholding and reporting obligations
IRS Publication 15
IRS Publication 15-A
IRS Publication 15-B
Rev Rul 2004-109 (signing bonuses)
Rev Rul 2004-110 (contract settlements)
Rev. Rul 2008-29 Supplemental wage withholding examples
reporting and withholding employee death beenfits

Miscellaneous articles and rulings

Income in respect of a decedent
from the CPA Journal

Imputing federal income
IRS Notice 2004-79 (explaining WFTRA 105 and 106 rules)
IR Bulletin 2008-2 (defining qualifying relative)
IRS Notice 2005-50 (Q&A 3) (disputed way to impute dependent
cost for health care credit)

Return Preparer registration

qualified retirement plans

correcting mistakes
IRS non-amender relief
IRS correction procedure 2008-50
DOL correction procedure
Prudential opines on DOL procedures
Tax Court kills uncorrected plan

DFVC program new address

coverage testing
410(b) analyzed by an ERISA wargamer

ESOPs
various rules

Funding
Notice 2008-73
Proposed IRC 436 regulation

governmental plans
IRS webpage

model language
IRS LRMs
Updated LRMs for DB plans (including 415 regs)
402(f) notice: IRS Notice 2009-68

M&P Plans
Rev. Proc 2011-49: how much can be modified?

qualifying under the 5 year cycle program
new 2012 procedures: Littler
IRS Announcement 2011-82
IRS website late EGTRRA adopters
IRS website explanation of the 5 cycle program
McKay update for DC amendments
Groom Law: Cycle E guidance
Extension for EGTRAA prototypes in flood zones
Rev. Proc. 2007-44 (replacing Rev. Proc. 2005-66)
Rev-Proc 2008-56 (pre-approved plans)
Notice 2005-95

Notice 2010-90 (list of necessary changes 2nd Cycle A)
Notice 2011-1 (list of fees / 2nd Cycle A and others)
Notice 2009-98 (list of necessary changes for Cycle E)
Notice 2008-108 (list of necessary changes for Cycle D)
Notice 2007-51 (list of necessary changes for Cycle C)
Notice 2007-3 (list of necessary changes for Cycle B)

Submission procedures

Rev. Proc. 20 10 -6 (IRS determination letter procedure)

McGuire Woods summary of 401(b) extensions from IRS

Roth 401(k)
final regulations (2006)

Pension Protection Act of 2006
IRS website on PPA issues
Interpretation / Rackemann
IRS Notice 2008-30
Notice 2007-7
Interpretation / McDermott Will (non-spouse transfers to IRAs)
Interpretation / Moulton Law (non-spouse transfers to IRA's)
IRS clarification of one of Moulton's issues

Special defined benefit plan issues
Notice 2007-6
Morgan: PPA funding deadlines revised in IRS Notice 2008-21
Morgan: backloading rules in IRS Notice 2008-7
Cash-balance plan proposed regulations

Reportable Events
PBGC regulation

Key regulations
401(a)(9) IRS regulations / d .c . plans
401(a)(9) IRS regulations / d .b. plans
204(h) final regs: Buck explains (w/ link to reg)

HCEs and look back year
Notice97-45

414(s) testing
IRS explanation of Demo 9

Death benefits
non-spouse rollovers: CCH explains

Miscellaneous articles and rulings for qualified plans
ASPA workshop . qualification issues . compensation errors
3401, 6041-6051, and 415 Compensation / McKay Hochmann
Partial termination and Rev. Rul. 2007-43 / White & Case
Finding missing participants: from the IRS website

401(k)
Auto enrollment
Rev. Rul. 2009-30 (escalator)
Notice 2009-65 (sample amendments)
S ample amendments explained / Utz, Miller
Final regulations explained (Buck)
Final regulation link (IRS)

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