ADA
DOL help for employers
cafeteria plans
Premium reimbursement plans / Kushner
2009 proposed 125 (cafeteria) plan regulations
Interpretation / Deloitte
Interpretation / 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
CHIPRA
H.R. 2 (statute and summary)
Summary - Eastern Benefits Group
Model Notice - Eastern Benefits Group
COBRA
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)
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 2007-71 (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
Notice 2010-6 / correcting 409A document failures
Notice 2008-115 ext. of accrual reporting / reporting 409A amts
Notice 2008-113 correction procedure for 409A failures
Notice 2007-100 correction procedure for 409A failures
Notice 2007-86 extending deadline to December 31, 2008
Notice 2007-78 (partly revoked by Notice 2007-86)
additional technical corrections to final 409A regulations
technical corrections to final 409A regulations
final 409A regulations April 10, 2007
proposed 409A regulations September, 2006
Notice 2006-79 transitional 409A relief
Notice 2005-1 December 20, 2004 / 409A guidance
Gulf Opportunity Zone Act of 2005
equity compensation and 409A - WilmerHale
severance pay / Faegre & Benson
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)
Notice 2007-62 /severance definition: 457(f) and 409A
Drinker Biddle comment on Notice 2007-62
Model IRS language
E-Fast2 5500 filing
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 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 QDIA regulations
Final DOL regulations
IRS sample notice
Interpretation / Davis Harman
Interpretation / Pillsbury
ERISA Sarbanes Oxley
DOL Blackout regulations
FLSA
DOL job classifications for wage and hour rules
FMLA
Nov. 17 2008 final regulations
US DOL FMLA site
(under construction: GLC Q&A site)
Form 5500
Form 5500 (multi-year) from EBSA website
fringe 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
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
Individual retirement accounts
Notice 87-16 and "active participation"
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
PBGC
Basic summary of termination rules: Groom Group
split dollar insurance
Notice 2008-42 permitted modifications for 101(j) compliance
IRS audit guidelines
AALU writes about 409A and split dollar
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
USERRA and Heart Act
Prudential explanation
VEBA
1995 IRS discussion treatise
Wellness
Guidance from Lockton Consulting
DOL Field Assistance Bulletin 2008-02
RODRIGUES v.EG SYSTEMS, INC. d/b/a SCOTTS LAWNSERVICE
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)
DOL help for employers
cafeteria plans
Premium reimbursement plans / Kushner
2009 proposed 125 (cafeteria) plan regulations
Interpretation / Deloitte
Interpretation / 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
CHIPRA
H.R. 2 (statute and summary)
Summary - Eastern Benefits Group
Model Notice - Eastern Benefits Group
COBRA
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)
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 2007-71 (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
Notice 2010-6 / correcting 409A document failures
Notice 2008-115 ext. of accrual reporting / reporting 409A amts
Notice 2008-113 correction procedure for 409A failures
Notice 2007-100 correction procedure for 409A failures
Notice 2007-86 extending deadline to December 31, 2008
Notice 2007-78 (partly revoked by Notice 2007-86)
additional technical corrections to final 409A regulations
technical corrections to final 409A regulations
final 409A regulations April 10, 2007
proposed 409A regulations September, 2006
Notice 2006-79 transitional 409A relief
Notice 2005-1 December 20, 2004 / 409A guidance
Gulf Opportunity Zone Act of 2005
equity compensation and 409A - WilmerHale
severance pay / Faegre & Benson
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)
Notice 2007-62 /severance definition: 457(f) and 409A
Drinker Biddle comment on Notice 2007-62
Model IRS language
E-Fast2 5500 filing
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 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 QDIA regulations
Final DOL regulations
IRS sample notice
Interpretation / Davis Harman
Interpretation / Pillsbury
ERISA Sarbanes Oxley
DOL Blackout regulations
FLSA
DOL job classifications for wage and hour rules
FMLA
Nov. 17 2008 final regulations
US DOL FMLA site
(under construction: GLC Q&A site)
Form 5500
Form 5500 (multi-year) from EBSA website
fringe 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
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
Individual retirement accounts
Notice 87-16 and "active participation"
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
PBGC
Basic summary of termination rules: Groom Group
split dollar insurance
Notice 2008-42 permitted modifications for 101(j) compliance
IRS audit guidelines
AALU writes about 409A and split dollar
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
USERRA and Heart Act
Prudential explanation
VEBA
1995 IRS discussion treatise
Wellness
Guidance from Lockton Consulting
DOL Field Assistance Bulletin 2008-02
RODRIGUES v.EG SYSTEMS, INC. d/b/a SCOTTS LAWNSERVICE
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)
qualified retirement plans
IRS benefits limits
2007 ERISA reporting calendar
2007 listing of published IRS guidance
correcting mistakes
IRS non-amender relief
IRS correction procedure
DOL correction procedure
Prudential opines on DOL procedures
coverage testing
410(b) analyzed by an ERISA wargamer
ESOPs
various rules
Funding
Notice 2008-73
Proposed IRC 436 regulation
model language
IRS LRMs
Updated LRMs for DB plans (including 415 regs)
402(f) notice: IRS Notice 2009-68
qualifying under the 5 year cycle program
IRS website explanation of the 5 cycle program
Groom Law: Cycle E guidance
Extension for EGTRAA prototypes in flood zones
Rev. Proc. 2010-6 (IRS determination letter procedure)
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)
Rev. Proc. 2007-44 (replacing Rev. Proc. 2005-66)
Notice 2005-95
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
Pillsbury: re 204(h) notice requirement
Morgan: PPA funding deadlines revised in IRS Notice 2008-21
Morgan: backloading rules in IRS Notice 2008-7
Cash-balance plan proposed regulations
Key regulations
401(a)(9) IRS regulations / d.c. plans
401(a)(9) IRS regulations / d.b. plans
204(h) final regs: Buck explains
Death benefits
non-spouse rollovers: CCH explains
Miscellaneous articles and rulings for qualified plans
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)
Sample amendments explained / Utz, Miller
Final regulations explained (Buck)
Final regulation link (IRS)
IRS benefits limits
2007 ERISA reporting calendar
2007 listing of published IRS guidance
correcting mistakes
IRS non-amender relief
IRS correction procedure
DOL correction procedure
Prudential opines on DOL procedures
coverage testing
410(b) analyzed by an ERISA wargamer
ESOPs
various rules
Funding
Notice 2008-73
Proposed IRC 436 regulation
model language
IRS LRMs
Updated LRMs for DB plans (including 415 regs)
402(f) notice: IRS Notice 2009-68
qualifying under the 5 year cycle program
IRS website explanation of the 5 cycle program
Groom Law: Cycle E guidance
Extension for EGTRAA prototypes in flood zones
Rev. Proc. 2010-6 (IRS determination letter procedure)
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)
Rev. Proc. 2007-44 (replacing Rev. Proc. 2005-66)
Notice 2005-95
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
Pillsbury: re 204(h) notice requirement
Morgan: PPA funding deadlines revised in IRS Notice 2008-21
Morgan: backloading rules in IRS Notice 2008-7
Cash-balance plan proposed regulations
Key regulations
401(a)(9) IRS regulations / d.c. plans
401(a)(9) IRS regulations / d.b. plans
204(h) final regs: Buck explains
Death benefits
non-spouse rollovers: CCH explains
Miscellaneous articles and rulings for qualified plans
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)
Sample amendments explained / Utz, Miller
Final regulations explained (Buck)
Final regulation link (IRS)
US Benefit Regulation
Internal Revenue Service
Published IRS Guidance Jan. 2001 -2009
EBSA (Department of Labor)
Health and Human Services
Pension Benefit Guaranty Corporation
Social Security Administration
SSA Handbook
Center for Medicare Services
Center for Medicare Advocacy **
CMS Centers for Medicare and Medicaid Services
theworkplace page: Medicare secondary issues
Code of Federal Regulations
Federal Register
US Code
GovTrak.US -Tracking Congressional Bills
Fair Accounting Standards Board (FASB)
_______________________________
Internal Revenue Service
Published IRS Guidance Jan. 2001 -2009
EBSA (Department of Labor)
Health and Human Services
Pension Benefit Guaranty Corporation
Social Security Administration
SSA Handbook
Center for Medicare Services
Center for Medicare Advocacy **
CMS Centers for Medicare and Medicaid Services
theworkplace page: Medicare secondary issues
Code of Federal Regulations
Federal Register
US Code
GovTrak.US -Tracking Congressional Bills
Fair Accounting Standards Board (FASB)
_______________________________