EBIA Weekly Archives - 401(k) - Statutes
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Results (465 articles found)
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- 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 ...
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- 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 ...
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- 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 ...
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- 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 ...
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- 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 ...
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- 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 ...
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- 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 ...
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- 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) “...
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- 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—...
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- 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 ...
