Pages
IRS Resources for Governmental Plans
- EPTA Compliance Trends and Tips
- Governmental Plans - Comments Requested on Pilot Governmental Plan Questionnaire
- Pilot Questionnaire forGovernmental Plans Initiative
- Church Plans, Government and Single-Employer Collectively (Not Current)
- Govenrmental Plans Roundtable Discussion
- IRS Amendment Deadlines
- FAQs Regarding EPCRS and Governmental Plans
- Retirement Plans FAQs regarding Governmental Plan Determination Letters
- Governmental Plans
IRS Resources for 403(b) Plans
- EPTA Compliance Trends and Tips
- 403(b) Examination Guidelines (Not Current)
- Top Ten Compliance Issues
- IRS News Discussing Universal Availability Project
- 403(b) Plan Checklist
- Publication 571 on 403(b) Plans
- Employee Plans Compliance Unit (EPCU) - 403(b) Universal Availability
- IRS Presentations on 403(b) Final Regulations
- IRS News Articles on 403(b) Final Regulations
- Index to 403(b) Final Regulations
IRS Resources for 457(b) Plans
- Final IRS Regulations Regarding Purchase of Permissive Service Credit by Plan– to–Plan Transfer
- 2001 CPE Text (by Cheryl Press and Robert Patchell)
- Choosing a Retirement Plan Brochure for Employees of Tax-Exempt and Governmental Entities
- Top Ten Compliance Issues
- IRS Website on 457(b) Plans
- 457(b) Model Plan Language
- 457 Final Regulations
Resources for 457(f) Plans
Internal Revenue Code
Internal Revenue Code: PART I - PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC.
Subpart A - General Rule
Sec 401 -Qualified pension, profit-sharing, and stock bonus plans
Sec. 402. - Taxability of beneficiary of employees' trust
Sec. 403. - Taxation of employee annuities
Sec. 407. - Certain employees of domestic subsidiaries engaged in business outside the United States
Sec. 408. - Individual retirement accounts
Sec. 408A. - Roth IRAs
Sec. 409A. - Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans
Subpart A - General Rule
Sec. 410. - Minimum participation standards
Sec. 411. - Minimum vesting standards
Sec. 412. - Minimum funding standards
Sec. 414. - Definitions and special rules
Sec. 415. - Limitations on benefits and contribution under qualified plans
Sec. 417. - Definitions and special rules for purposes of minimum survivor annuity requirements
Subpart D - Treatment of Welfare Benefit Funds
Sec. 419. - Treatment of funded welfare benefit plans
Sec. 419A. - Qualified asset account; limitation on additions to account
Subpart E - Treatment of Transfers to Retiree Health Accounts Sec. 420. Transfers of excess pension assets to retiree health accounts
Sec. 457. - Deferred compensation plans of State and local governments and tax-exempt organizations
Speaking Engagements
- Pennsylvania Bar Institute - August 21, 2009
ERISA for In-House and Corporate Counsel - How to Spot the Benefits Issues Before They Become Crises - Joint Meeting of the Labor and Employment Law Committee and the Employee Benefits Committee of the Philadelphia Bar Association - May 19, 2009
Hot Topics in ERISA Fiduciary Law - Louisville Employee Benefits Council - March 10, 2009
Employee Benefits Research Tips and Techniques: Finding Answers in the Complex World of Employee Benefits
ERISA (Applies to Certain Tax-Exempt Plans)
ERISA:
Part I, Reporting and Disclosure
Part II, Participation and Vesting
Part III, Funding
Part IV, Fiduciary Responsibility
Part V, Administration and Enforcement
Part VI, Continuation Coverage and Additional Standards for Group Health Plans
Part VII, Group Health Plan Requirements
Plan Termination Insurance Provisions
Important Blogs
Disclaimer
The materials at this web site are maintained for the sole purpose of providing general information about the law and do not under any circumstances constitute legal advice. You should not act or refrain from acting based on these materials without first obtaining the advice of professional legal counsel. Please carefully read the terms and conditions for using this site. This website contains links to third-party websites. We are not responsible for, and make no representations or endorsements with respect to, third-party websites, or with respect to any information, products or services that may be provided by or through such websites.
My Other Accounts
