Qualified Plan News Library

 

2017

QPN 2017-6 2018 Cost of Living Adjustments (PDF)

QPN 2017-5 Use of Electronic Medium to Furnish Participant Documents, Notices and Elections (PDF)

QPN 2017-4 2017 Annual Plan Deadlines for Plan Years Ending 12/31/17 (PDF)

QPN 2017-3 IRS Proposes Use of Forfeitures to Fund QMACs & QNECs in 401(k) & 401(m) Plans (PDF)

QPN 2017-2 Correction of Elective Deferral Failures (PDF)

2016

QPN 2016-6 2017 Annual Plan Deadlines (PDF)

QPN 2016-4 2017 Cost of Living Adjustments (PDF)

QPN 2016-3 Self-Certification for Waiver of 60-Day Rollover Requirement (PDF)

QPN 2016-2 Record Retention Requirements for ERISA Plans (PDF)

QPN 2016-1 IRS Provides Relief for Mid-Year Amendments to Safe Harbor Plans (PDF)

2015

QPN 2015-4 2016 Cost of Living Adjustments (PDF)

QPN 2015-3 Guidance on Allocation of After Tax Amounts to Rollovers and Proposed Changes for Designated Roth Distributions (PDF)

QPN 2015-2 Department of Labor Provides More Flexibility for Timing of Annual Participant Fee Disclosure (PDF)

QPN 2015-1 2015 Annual Plan Deadlines (PDF)

2014

QPN 2014-4 2015 Cost of Living Adjustments (PDF)

QPN 2014-3 Application of the Windsor Decision (Rev Rule 2014-19) (PDF)

QPN 2014-2 Guidance for In-Plan Roth Rollovers of Nondistributable and Distributable Amounts (PDF)

2013

QPN 2013-8 The DOL Releases Guidance on Same-Sex Marriage and Employee Benefit Plans (PDF)

QPN 2013-7 Treasury and the Internal Revenue Service (IRS) Release Guidance on Same-Sex Marriage and Employee Benefits Plans (PDF)

QPN 2013-5 The Supreme Court Rules the Federal Defense of Marriage Act (DOMA) Unconstitutional (PDF)

QPN 2013-4 IRS Final Report on 401(k) Compliance Check Questionnaire (PDF)

QPN 2013-3 Target Date Retirement Fund Tips for ERISA Plan Fiduciaries (PDF)

2012

2011

2010

2009

2008

2007

QPN 2007-16 DOL Releases Final Regulations on Default Funds (PDF)

QPN 2007-13 - Safe Harbor ADP/ACP Plans and QACAs Comparison (PDF)

QPN 2007-12 DOL Releases Rules on Penalty for Failure to Provide the Notice of Right to Diversify (PDF)

QPN 2007-11 IRS Provides Partial Plan Termination Guidance (PDF)

QPN 2007-10 Pension Plan Distributions at Age 62 and Defintion of Normal Retirement Age (PDF)

QPN 2007 - 9 Final 415 Regulations - Key Points (PDF)

QPN 2007-8 Prototype Roth IRAs Must Amend to Accept Rollovers from Roth 401(k) or Roth 403(b) Plans (PDF)

QPN 2007-7 Roth 401 k_ Final Distrib Regs 07 detailed overview (PDF)

QPN 2007-6 Final Roth Distribution Regulations Released (key points) (PDF)

QPN 2007-5 IRS Releases Pension Protection Act Guidance in Notice 2007-7 (PDF)

QPN 2007-4 Pension Protection Act Changes Statements & Vesting (PDF)

QPN 2007-2 PPA Participant Statement Requirements DOL Good Faith Compliance Guidance (PDF)

2006

 

Qualified Plan Alerts Archive

2019

Voya Alert! SECURE Act of 2019 Signed Into Law (PDF)

Voya Alert! 2020 Annual Plan Deadlines for Plan Years Ending 12/31/20 (PDF)

Voya Alert! 2020 Annual Plan Deadlines by Event (PDF)

Voya Alert! Self-Correction Expanded under Employee Plans Compliance Resolution System (EPCRS) (PDF)

Voya Alert! IRS Finalizes Rule for Hardship Withdrawals (PDF)

Voya Alert! Annual Plan Deadlines by Event (PDF)

Voya Alert! Annual Plan Deadlines for the Plan Year Ending December 31, 2019 (PDF)

2018

Voya Alert! IRS Proposes Rules Changing Hardship Withdrawals (PDF)

Voya Alert! 2019 Cost of Living Adjustments Announced (PDF)

Voya Alert! IRS Extends Form 5500 Filing Deadline for Victims of Hurricanes Michael and Florence (PDF)

Voya Alert! IRS Reminder that Student Loan Repayments Are Not an Immediate and Heavy Financial Need for a Hardship Withdrawal (PDF)

Voya Alert! Final Regulations Permit Use of Forfeitures to Fund QMACs and QNECs (PDF)

Voya Alert! PBGC Expands Missing Participants Program in Terminated Defined Contribution Plans (PDF)

Voya Alert! Retirement Plan Provisions Contained in the Bipartisan Budget Act of 2018 (PDF)

Voya Alert! Hardship Availability Due to Modification of Deduction for Personal Casualty Losses Under the Tax Cuts and Jobs Act (PDF)

Voya Alert! 2018 Annual Plan Deadlines by Event (PDF)

Voya Alert! Annual Plan Deadlines for the Plan Year Ending December 31. 2018 (PDF)

Voya Alert! Only Modest Changes to Retirement Savings and Executive Compensation Included in Final Tax Legislation (PDF)

2017

Voya Alert! Puerto Rico victims of Hurricane Maria Granted Withdrawal and Loan Relief (PDF)

Voya Alert! Employee Plans Examiners Shouldn't Challenge RMD Failures Under Certain Circumstances (PDF)

Voya Alert! Hardship Withdrawal and Loan Relief for Victims of Hurricane Maria and the California Wildfires (PDF)

Voya Alert! Tax Relief for Individuals Affected by Hurricanes Harvey, Irma, and Maria (PDF)

Voya Alert! DOL Relief for Victims of Hurricane Irma (PDF)

Voya Alert! Hardship Withdrawal and Loan Relief for Victims of Hurricane Irma (PDF)

Voya Alert! Hardship Withdrawal and Loan Relief for Victims of Hurricane Harvey (PDF)

QPC Alert 2017/17-02 Tax Relief for Arkansas' Victims of Severe Storms, Tornadoes, Straight-line Winds, Flooding (PDF)

QPC Alert 2017/17-01 IRS Releases Guidelines for Substantiation of Safe Harbor Hardship Withdrawals (PDF)

2016

QPC Alert 2016/16-04 Final Regulatons for Same-Sex Marriage Released (PDF)

QPC Alert 2016/16-03 PBGC Proposes Missing Participant Program for Terminated Defined Contribution Plans (PDF)

QPC Alert 2016/16-02 Victims of Hurricane Matthew Can Take Retirement Plan Hardship Withdrawals and Loans (PDF)

QPC Alert 2016/16-01 Louisiana Flood Victims Can Take Retirement Plan Hardship Withdrawals and Loans (PDF)

2015

QPC Alert 2015-02 Guidance on Documentation Requirements for Hardship Withdrawals and Loans (PDF)

2014

QPC Alert 2014/14-08 Reporting Change for Multiple Employer Plans (PDF)

QPC Alert 2014/14-05 DOMA Mid-Year Amendment for Safe Harbor Plans Permitted (PDF)

2012

2010

2009