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PENSION BENEFITS ARCHIVE


  • Eighth Circuit Reinstates 401(k) Plan Fee Lawsuit Against Wal‑Mart
    December 01, 2009
  • IRS Issues 2009 Cumulative List
    December 01, 2009
  • Pension Plan Limitations for 2010
    October 01, 2009
  • IRS Issues Final Regulations under Code Section 436
    October 01, 2009
  • Recent IRS Guidance Addresses Contribution of Unused Paid Time Off, Automatic Enrollment and Tax Notices
    September 01, 2009
  • Supreme Court Holds that Pension Plan May Apply a Benefit Formula That Treats Pre-Pregnancy Disability Act Pregnancy Leave Less Favorably Than Other Medical Leave
    June 01, 2009
  • IRS Issues Guidance on Suspension of Safe Harbor Nonelective Contributions
    May 01, 2009
  • Treasury Department Issues Final Regulations on Automatic Enrollment Plans
    April 01, 2009
  • Kennedy v. DuPont: The Supreme Court Makes Life a Little Easier for Plan Administrators
    February 01, 2009
  • IRS Issues 2008 Cumulative List
    December 01, 2008
  • Pension Plan Limitations for 2009
    October 01, 2008
  • Heroes Earning Assistance and Relief Tax Act Adds Benefits for Those in Military Service
    June 01, 2008
  • Benefits Quiz
    April 01, 2008
  • Supreme Court Rules Defined Contribution Plan Participants Can Sue for Losses to Their Individual Accounts
    March 01, 2008
  • IRS Issues Guidance for New Distribution Requirements that Become Effective in 2008
    March 01, 2008
  • New Multiemployer Plan Disclosure Requirements — ERISA Section 101(k)
    January 01, 2008
  • IRS Issues 2007 Cumulative List
    December 01, 2007
  • IRS Proposes Regulations Regarding Automatic Contribution Arrangements
    December 01, 2007
  • Final Section 403(b) Regulations: What Plan Sponsors Need to Know
    October 01, 2007
  • Pension Plan Limitations for 2008
    October 01, 2007
  • IRS Issues Final Regulations Affecting Section 403(b) Plans Covering Employees of Tax-Exempt Organizations, Public Schools and Churches
    July 01, 2007
  • Treasury Department Issues Final Regulations under Code Section 415
    June 01, 2007
  • IRS Updates Procedures for Opinion, Advisory and Determination Letter Applications
    June 01, 2007
  • Contacting Missing Plan Participants — Practical Considerations
    May 01, 2007
  • 2007 Final Roth 401(k) Regulations: The Latest Chapter
    May 01, 2007
  • Public Safety Employees and the Pension Protection Act of 2006
    April 01, 2007
  • DOL Issues Interim Final Rule Relating to the Time and Order of Domestic Relations Orders
    March 01, 2007
  • Guidance Issued on Deduction of Contributions to Defined Benefit Plans
    March 01, 2007
  • IRS Issues Distribution Guidance in Notice 2007–7
    January 01, 2007
  • IRS Issues Transitional Guidance Regarding Divestiture Rights and A Model Notice
    December 01, 2006
  • New Notices and Disclosures for Plan Sponsors under the PPA
    November 01, 2006
  • Cash Balance Plans — A Clearer Future?
    November 01, 2006
  • Pension Plan Limitations for 2007
    October 01, 2006
  • IRS Finalizes Anti-Cutback
    Regulations: Heinz and Utilization Test Included
    September 01, 2006
  • Internal Revenue Service Updates and Expands the Employee Plans Compliance Resolution System
    May 01, 2006
  • The Internal Revenue Service Issues a Second Set of Final Regulations Regarding the Disclosure of Relative Values of Optional Forms of Benefit
    April 01, 2006
  • The Book on the Roth 401(k) and 403(b) and Why Your Business or Organization Must Have One (maybe)
    February 01, 2006
  • The Internal Revenue Service Releases 2005 Cumulative List of Changes
    December 01, 2005
  • Two Recent Court Decisions Remind Plans to Exercise Caution in Handling Contested Benefit Claims
    November 01, 2005
  • Pension Plan Limitations for 2006
    October 01, 2005
  • Relative Value Information Required to Be Included in Certain QJSA Explanations As Early As November 3, 2005
    September 01, 2005
  • Treasury Department Issues Proposed Section 415 Regulations
    June 01, 2005
  • IRS Issues Proposed Roth 401(k) Regulations
    May 01, 2005
  • Revenue Procedure 2005–23 — Internal Revenue Service Guidance for Implementing Heinz Decision
    April 01, 2005
  • Use of an Administrative Committee to Address Fiduciary Obligations of a Retirement Plan Sponsor
    March 01, 2005
  • 401(k) and 401(m): IRS Issues Final Regulations
    February 01, 2005
  • Proposed and Temporary Section 403(b) Regulations of Interest to Tax-Exempt Employers
    January 01, 2005
  • Missing Participants
    December 01, 2004
  • The American Jobs Creation Act of 2004: Employee Benefits Related Issues
    November 01, 2004
  • The Automatic Rollover of Mandatory Cash-Outs: The Department of Labor's Safe Harbor Final Regulations
    October 01, 2004
  • Pension Plan Limitations for 2005
    October 01, 2004
  • IRS Issues Final 401(a)(9) Minimum Distribution Regulations
    August 01, 2004
  • Unanimous Supreme Court Decision Determines That Post-Retirement Plan Amendment Violates ERISA's Anti-Cutback Rule
    July 01, 2004
  • PBGC Announces New Participant Notice Voluntary Correction Program
    July 01, 2004
  • DOL Addresses Modifications Made to Pre-Existing QDROs
    May 01, 2004
  • Revenue Procedure 2004–25 Extends Remedial Amendment Period Only for Certain Specified Disqualifying Provisions
    April 01, 2004
  • New Requirement for Automatic Rollovers of Small Cash-Outs from Qualified Plans: The Proposed Regulations
    April 01, 2004
  • IRS Issues Updated Procedures for Waiver of Minimum Funding Standards
    March 01, 2004
  • IRS Issues Guidance Clarifying Allocation of Plan Expenses to Inactive Participants
    February 01, 2004
  • New Legislation Clarifies Rule on Plan Loans to Servicemembers
    January 01, 2004
  • Proposed 401(k) Regulations Include Interesting ESOP Change
    December 01, 2003
  • Pension Plan Limitations for 2004
    October 01, 2003
  • Recent Court Cases on Cash Balance Plans
    August 01, 2003
  • Internal Revenue Service Simplifies and Streamlines the Employee Plans Compliance Resolution System
    July 01, 2003