EBIA Weekly Archives - 401(k) - Statutes

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Results (465 articles found)


  1. DOL Issues New Proposed Regulations on Investment Advice, Without Class Exemption
    From the March 04, 2010 EBIA Weekly
    The DOL has proposed regulations intended to implement the statutory prohibited transaction exemption for “eligible investment advice arrangements” added by the Pension Protection Act of 2006 (PPA). Under the statutory exemption, certain transactions associated with providing investment advice ...
    [Investment Advice—Participants and Beneficiaries, Prop. Treas. Reg. Secs. 2550.408g-1 and -2, 75 Fed. Reg. 9360 (Mar. 2, 2010]
  2. DOL Releases Statistics on ERISA Benefit Plan Enforcement, Including COBRA Subsidy Statistics, for Fiscal Year 2009
    From the March 04, 2010 EBIA Weekly
    The DOL’s Employee Benefits Security Administration (EBSA), the agency that enforces Title I of ERISA, has released a Fact Sheet reflecting its fiscal year (FY) 2009 enforcement statistics. According to the Fact Sheet, the DOL’s total ...
    [DOL Fact Sheet (Feb. 25, 2010)]
  3. DOL Posts Six EFAST2 User Guides Providing Assistance for Form 5500 Electronic Filers
    From the February 11, 2010 EBIA Weekly
    DOL has posted on its website six EFAST2 user guides to assist with electronically filing Form 5500 for 2009 and later plan years. Final DOL regulations, originally issued in 2007, require all Form 5500s for plan years beginning on or ...
    [EFAST2 Guide for Filers and Service Providers; EFAST2 Tutorial; EFAST2 IFile User Guide; EFAST2 Filing Search Guide; Most Common EFAST2 Filing Errors; EFAST2 2009 & 2010 Third Party Software Test Plan & Certification Procedures]
  4. IRS Issues Question-and-Answer Guidance Addressing Heart Act Changes
    From the January 21, 2010 EBIA Weekly
    The Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act) made a variety of changes to the Code to enhance 401(k) and other benefits for military personnel in qualified military service (see our Checkpoint Newsstand article). The ...
    [IRS Notice 2010-15 (Jan. 20, 2010)]
  5. DOL to Propose Expansion of Fiduciary Regulation to Cover Pension Consultants and Other Investment-Related Advisors
    From the January 14, 2010 EBIA Weekly
    The DOL has announced its intent to revise the regulation that determines when a plan investment advisor is considered a plan fiduciary and becomes subject to ERISA’s fiduciary duty rules. Currently, advisors who give investment-related advice but ...
    [DOL Fact Sheet "Definition of Fiduciary Regulation (Investment Advice)" (Jan. 2010)]
  6. Updated IRS Procedures for Issuing Letter Rulings, Determination Letters, and Other Employee Plan Guidance
    From the January 14, 2010 EBIA Weekly
    Internal Revenue Bulletin 2010-1 contains the annual update and restatement of eight IRS revenue procedures that govern letter rulings, determination letters, and other IRS guidance, including guidance about employee plans. Each revenue procedure supersedes its 2009 counterpart. Many of ...
    [Rev. Procs. 2010-1 through 2010-8, 2010-1 I.R.B. 1 (Jan. 4, 2010)]
  7. DOL Finalizes Seven-Business-Day Safe Harbor for Depositing Participant Contributions and Loan Repayments in Small Plans
    From the January 14, 2010 EBIA Weekly
    The DOL has finalized its seven-business-day safe harbor rule for determining when participant contributions (including elective deferrals under a 401(k) plan) become plan assets. Generally, participant contributions to ERISA plans become plan assets as soon as they ...
    [Definition of "Plan Assets"—Participant Contributions, DOL Reg. Sec. 2510.3-102, 75 Fed. Reg. 2068 (Jan. 14, 2010)]
  8. Results From Two IRS Compliance Projects Highlight Common 401(k) and Small Plan Errors
    From the January 07, 2010 EBIA Weekly
    In 2007, the IRS implemented a four-step compliance initiative known as Learn, Educate, Self-Correct, and Enforce (LESE) to test and measure the compliance levels of qualified retirement plans. The IRS describes LESE as a way to (1) “...
    [IRS Newsletter "Employee Plans News" (Winter 2010); LESE Webpage (Dec. 11, 2009)]
  9. Three Form 5500 Developments: EFAST2 Website Goes Live, New Guidance on Submitting Delinquent/Amended Filings, and Agencies Release Form 5500 for Both 2009 and 2010 Plan Years
    From the January 07, 2010 EBIA Weekly
    DOL has ushered in the new year with several developments applicable to Form 5500 filings for plan years beginning on or after January 1, 2009. First, as anticipated, the DOL’s all-electronic system for filing Form 5500s—...
    [EFAST Webpage: All-Electronic Form 5500 Filings (Jan. 1, 2010); "EBSA FAQs: EFAST2 All-Electronic Filing System" (Jan. 2010); Form 5500 (Annual Return/Report of Employee Benefit Plan) (2009) & (2010)]
  10. DOL Affirms Application of ERISA's Mutual Fund Exclusions to Typical "Target Date" and "Lifecycle" Fund Arrangements
    From the December 23, 2009 EBIA Weekly
    The DOL has affirmed that the assets of “target date” and “lifecycle” mutual funds (collectively, “lifestyle” funds) do not constitute plan assets of investing employee benefit plans, and the investment advisors to such mutual ...
    [DOL Advisory Opinion 2009-04A (Dec. 4, 2009)]

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