Deemed IRAs |
Employee Plans Published Guidance
|
Summer 2003, Page 14
|
Employee Plans Published Guidance
|
Spring 2003, Page 12
|
Winter Flurry of Guidance |
Special Edition -1/2003, Page 1
|
Determination Letter Program |
Cumulative List: |
The 2006 Cumulative List and PPA
|
Winter 2007, Page 4
|
To Sum it All Up: The 2005 Cumulative List |
Winter 2006, Page 3
|
Cumulative Effect |
Winter 2005, Page 3
|
Frequently Asked Questions: |
FAQs Regarding Required Amendments to Comply with the Community Renewal Tax Relief Act of 2000 (CRA)
|
Special Edition - 2/2002, Page 4
|
FAQs Regarding Schedule Q (Form 5300) - Demo 6 |
Special Edition - 2/2002, Page 5
|
Updated FAQs Regarding the Determination Letter Program and Process |
Fall 2001, Page 14
|
Guidance: |
Staggered Remedial Amendment Period Web Page Updated for Announcement 2008-23 and Notice 2007-94 |
Summer 2008, Page 10
|
Lessons Learned from Processing Determination Applications Under Cycle A |
Fall 2007, Page 1
|
Web Spins: Staggered Remedial Amendment Cycles |
Fall 2007, Page 9
|
The DB LRMs Are Here |
Summer 2007, Page 8
|
Merger Ahead - Use Caution |
Fall 2004, Page 8
|
Significant Employee Plans Published Guidance
|
Winter 2002, Page 4
|
Employee Plans Responds with Disaster Relief |
Fall 2001, Page 1
|
Significant Employee Plans Published Guidance
|
Fall 2001, Page 20
|
Employee Plans Response to the 9/11/2001 Terrorist Attack |
Special Edition - 11/2001, Page 1
|
Modification to DB LRM 40 |
Summer 2001, Page 9
|
Significant Employee Plans Published Guidance |
Summer 2001, Page 18
|
Highlights of Announcement 2001-77 |
Special Edition - 7/2001, Page 1
|
Highlights of Notice 2001-42 |
Special Edition - 7/2001, Page 2
|
Significant Employee Plans Published Guidance |
Spring 2001, Page 9
|
Significant Employee Plans Published Guidance |
Spring 2001, Page 10
|
GUST Late/Non-Amenders: |
GUST Applications in an EGTRRA World |
Fall 2006, Page 8
|
Quick Hits |
Summer 2005, Page 12
|
GUST Program Closure: June 15, 2005 |
News Flash - 6/2005, Page 1
|
Employee Plans Published Guidance |
Fall 2002, Page 11
|
Streamlined Procedures for GUST Late Amenders |
Spring/Summer 2002, Page 5
|
Correction to Winter Edition |
Special Edition - 4/2002, Page 2
|
Highlights of Revenue Procedure 2001-55 |
Fall 2001, Page 2
|
Significant Employee Plans Published Guidance |
Fall 2001, Page 20
|
GUST Remedial Amendment Period: Sample Certification of Intent to Adopt a Pre-Approved Plan |
Summer 2001, Page 8
|
Significant Employee Plans Published Guidance |
Spring 2001, Page 9
|
Interviews: |
Happy Trails! |
Spring 2005, Page 5
|
EP Connections: Interview with Bob Bell |
Fall 2003, Page 2
|
EP Connections: Interview with Paul Shultz |
Fall 2002, Page 1
|
M&P/Volume Submitter: |
Cycle C Deadline |
Winter 2009, Page 7
|
Opening of the Pre-Approved (Volume Submitter and Master & Prototype) Defined Benefit Plans Program Announced |
Special Edition - 02/2007, Page 1
|
EGTRRA List of Master and Prototype and Volume Submitter DC Plans is Posted |
Winter 2007, Page 7
|
Urgent Reminder |
Special Edition - 01/2006, Page 2
|
Quick Hits - Stagger Lee |
Fall 2005, Page 9
|
The LRMs Have Landed (With One Exception) |
Fall 2005, Page 9
|
New Rev. Proc. Provides 90-Day Extension to Mass Submitter Deadline |
Special Edition - 08/2005, Page 1
|
Volume Submitter Program Follow-Up
|
Summer 2005, Page 5
|
Mailing Address is Now the Same for M&P Plans and VS Plans |
Summer 2005, Page 11
|
The LRMs Have Landed! |
Spring 2005, Page 6
|
Improved M&P and Volume Submitter Plan Program Now Open for Business |
Special Edition - 02/17/2005, Page 1
|
Asking for Comments: Pre-Approved Plans |
Special Edition - 04/2004, Page 1
|
Pre-Approved Plans and Announcement 2001-77: Model Amendments |
Fall 2003, Page 6
|
Volume Submitter Plans and Announcement 2001-77 - When is an Employer's Plan "Identical" to a Volume Submitter Specimen Plan? |
Fall 2001, Page 10
|
Individualized Amendment of a M&P or Volume Submitter Plan Will Not Make the Plan Ineligible for the Extended GUST Remedial Amendment Period Under Rev. Proc. 2000-20 |
Fall 2001, Page 11
|
Master & Prototype/Volume Submitter Listing Now Available |
Fall 2001, Page 13
|
Miscellaneous: |
A Determination Letter Program for 403(b) Plans? |
Extra Special Edition - 11/2004, Page 2
|
In-Sourcing a Resource Guide |
Fall 2004, Page 7
|
Employee Plans Published Guidance
|
Fall 2003, Page 11
|
TEDS: Who's "Ted"? |
Fall 2003, Page 5
|
Quick Hits |
Summer 2003, Page 13
|
Quick Hits |
Spring 2003, Page 13
|
Quick Hits - Sound Bites in Print |
Winter 2003, Page 13
|
Quick Hits - Sound Bites in Print |
Fall 2002, Page 14
|
Quick Hits - Sound Bites in Print |
Spring/Summer 2002, Page 16
|
Good News for Plan Sponsors |
Spring 2001, Page 2
|
Pension Plans in Plain English - Today's Topic: Types of Letters Issued for Plans |
Spring 2001, Page 8
|
Plan Amendments: |
Common Plan Language Errors |
Winter 2009, Page 4
|
Recent Guidance that May Require Interim or Discretionary Amendments |
Spring 2008, Page 2
|
Interim Amendment List Has Been Updated |
Winter 2008, Page 4
|
2007 Cumulative List is Published |
Special Edition - 11/30/07, Page 2
|
Interim and Discretionary Amendments for 2006 |
Winter 2007, Page 15
|
Amendments: Caveat Pre-Emptor? |
Winter 2005, Page 5
|
Web Spins - The Retirement Plans Site |
Summer 2004, Page 12
|
Did GUST Blow Right by You? |
Summer 2004, Page 6
|
Put the Cart Before the Horse? Plans Restated for GUST After EGTRRA/Amendments Adopted |
Spring 2004, Page 4
|
Employee Plans Published Guidance |
Fall 2003, Page 11
|
Bad Plan Provision? Maybe Revenue Procedure 97-41 Can Help |
Fall 2003, Page 7
|
Ahh...Relief |
Fall 2003, Page 1
|
Filing Relief for M&P and Volume Submitter Plans |
Special Edition - 8/2003, Page 1
|
September 30th: It's Getting Closer and Closer! |
Summer 2003, Page 4
|
The Past Plan Document is Prologue to Today's Applications |
Summer 2003, Page 8
|
Determination Letter Errors Aren't Always What They Appear To Be |
Summer 2003, Page 9
|
Act Now: The Deadline is Coming! |
Special Edition - 6/2003, Page 2
|
Employee Plans Published Guidance |
Winter 2003, Page 11
|
IRS Extends the GUST Remedial Amendment Period |
Special Edition - 11/2002, Page 1
|
Another GUST Reminder |
Fall 2002, Page 6
|
GUST Reminder |
Spring/Summer 2002, Page 5
|
What Do You Get When You Cross an EGTRRA Amendment With A GUST Determination Letter Request? |
Spring/Summer 2002, Page 6
|
Significant Employee Plans Published Guidance |
Fall 2001, Page 20
|
Should I Restate My Plan? |
Fall 2001, Page 24
|
Significant Employee Plans Published Guidance |
Summer 2001, Page 18
|
Highlights of Notice 2001-42 |
Special Edition - 7/2001, Page 2
|
Need Guidance on Amending Your Plan? Just Visit Our Website |
Winter 2002, Page 1
|
Amend Your Qualified Plan on Time or Risk Loss of Valuable Tax Benefits |
Special Edition - 2/2002, Page 2
|
Submissions: |
Cycle C Deadline |
Winter 2009, Page 7
|
Tips for Quick Processing of Employee Plans Determination Letter Applications |
Winter 2009, Page 5
|
Common Plan Language Errors |
Winter 2009, Page 4
|
Has Your Client's Plan Merged with Another Plans? Keep All Plan Documents! |
Winter 2009, Page 3
|
Form 8905 - Certification of Intent to Adopt a Pre-Approved Plan |
Winter 2009, Page 2
|
Under Consideration: Determination Letters Without Dates |
Winter 2009, Page 2
|
Adopting a Pre-Approved Plan? No Need for a Determination Letter Application |
Winter 2009, Page 2
|
Where's My Termination Letter: Update of 5310 Applications |
Summer 2008, Page 2
|
Determination Letters Coming Your Way - Announcement 2008-23 |
Spring 2008, Page 3
|
Cycle B Ends 01/31/08, Cycle C Begins 02/01/08 |
Special Edition - 1/2008, Page 2
|
POA Area Assignments |
Summer 2007, Page 8
|
New Rev. Proc. Updates Staggered Remedial Amendment Period Program |
Summer 2007, Page 3
|
EP Responds to Practitioners' Comments on Staggered Remedial Amendments Cycles |
Spring 2007, Page 1
|
Opening of the Pre-Approved (Volume Submitter and Master & Prototype) Defined Benefit Plans Program Announced |
Special Edition - 02/2007, Page 1
|
Determination Letter Program Open for Cycle B Individually Designed and Multiple Employer Plans |
Special Edition - 02/2007, Page 2
|
IRS Employee Plans Director Comments on Staggered Remedial Amendment Cycles |
Special Edition - 02/2007, Page 2
|
Cycle A Determination Letters for Cash Balance Moratorium Plans Due January 31, 2007 |
Special Edition - 1/07, Page 1
|
Determination Letter Program Open for Cycle A Individually Designed Plans |
Special Edition - 02/2006, Page 2
|
The Determ Letter Check is in the Mail... |
Spring 2005, Page 7
|
Power Outage? |
Spring 2005, Page 8
|
Upon Further Determ Review... |
Spring 2005, Page 8
|
Web Spins - The Retirement Plans Site |
Summer 2004, Page 12
|
Incomplete Determination Letter Applications |
Spring 2004, Page 8
|
Is Your Form 5307 Correct? |
Special Edition - 11/2002, Page 2
|
POA Area Assignments |
Spring/Summer 2002, Page 8
|
New Application Forms No Longer Require Duplicate Front Page |
Special Edition - 4/2002, Page 1
|
Useful Determination Program Information For GUST Applications |
Special Edition - 2/2002, Page 1
|
Completeness of GUST Applications |
Special Edition - 2/2002, Page 3
|
Avoiding Common Procedural Errors |
Special Edition - 2/2002, Page 3
|
IRS Improves Employee Plans Determination Letter Process |
Fall 2001, Page 3
|
Determination Letter Applications for Merged Plans |
Fall 2001, Page 9
|
Alert Guidelines, Explanations and Plan Deficiency Paragraphs |
Fall 2001, Page 13
|
IRS Releases Revised Applications for Determination Letter Requests |
Fall 2001, Page 14
|
Simplification of Determination Letter Procedures (EGTRRA) |
Summer 2001, Page 3
|
Tips for Expediting the Determination Letter Process - Part II |
Summer 2001, Page 13
|
Recurring Plans Issues in Determination Case Review |
Summer 2001, Page 15
|
Tips for Expediting the Determination Letter Process |
Spring 2001, Page 7
|
White Paper: |
Breaking News |
Fall 2004, Page 2
|
White Paper Results Are In
|
Special Edition - 04/2004, Page 1
|
Employee Plans Published Guidance |
Summer 2003, Page 14
|
Second White Paper Published |
Summer 2003, Page 3
|
White Paper Follow-Up |
Spring 2003, Page 7
|
EP Reviewing White Paper Comments |
Fall 2002, Page 5
|
Comment Period on White Paper Extended |
Spring/Summer 2002, Page 8
|
Employee Plans Published Guidance |
Spring/Summer 2002, Page 14
|
Current Status and Future Ideas on Determination Letter Program |
Fall 2001, Page 15
|
Significant Employee Plans Published Guidance |
Fall 2001, Page 20
|
The Future of the EP Determination Letter Program |
Summer 2001, Page 12
|
Oops... |
Summer 2001, Page 12
|
The Future of the EP Determination Letter Process |
Spring 2001, Page 6
|
Determination Letter Resource Guide |
Web Spins |
Winter 2005, Page 11
|
Disaster Relief |
Hurricane Ike Relief for Affected Defined Benefit Pension Plans |
Fall 2008, Page 12
|
Relief for Hurricane Victims |
Fall 2008, Page 4
|
Additional Filing Relief for Katrina Victims |
Spring 2006, Page 3
|
More Relief for Hurricane Victims |
Special Edition - 12/2005, Page 2
|
Katrina - Leave Donation |
Fall 2005, Page 1
|
Katrina - Help From the IRS and Retirement Plans |
Fall 2005, Page 2
|
Katrina - Filing and Funding Relief |
Fall 2005, Page 2
|
DOL Corner |
Winter 2005, Page 5
|
PBGC Insights |
Winter 2005, Page 7
|
Extended SEP and SIMPLE Contribution Deadline for Disaster Areas |
Special Edition - 10/2004, Page 1
|
Disaster Relief |
Fall 2004, Page 4
|
Employee Plans Responds with Disaster Relief |
Fall 2001, Page 1
|
Employee Plans Responds to the 9/11/2001 Terrorist Attack |
Special Edition - 11/2001, Page 1
|
Distributions |
Interest and Mortaility Rates for Calculating Minimum Distributions under Section 417(e)(3) |
Spring 2008, Page 14
|
New PPA Guidance on Distributions - Notice 2008-30 |
Spring 2008, Page 4
|
IRS Issues Mortality Table to Calculate Defined Benefit Plan Lump Sums in 2008 |
News Flash - 11/2007, Page 2
|
Employee Plans Published Guidance |
Fall 2003, Page 11
|
DOL Corner |
Spring 2003, Page 9
|
Winter Flurry of Guidance |
Special Edition - 1/2003, Page 1
|
Employee Plans Published Guidance |
Spring/Summer 2002, Page 14
|
Significant Employee Plans Published Guidance |
Winter 2002, Page 4
|
Domestic and Foreign Trusts |
Significant Employee Plans Published Guidance |
Fall 2001, Page 20
|
Significant Employee Plans Published Guidance |
Spring 2001, Page 10
|