Qualified Plan News Library

2014

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

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

QPN 2014-1 2014 Annual Plan Deadlines 

2013

QPN 2013-9 2014 Cost of Living Adjustments

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

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

QPN 2013-6 Temporary Relief for 2013 Participant Fee Disclosure Deadline

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

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

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

QPN 2013-2 Employee Plans Compliance Resolution System (EPCRS) Updated

QPN 2013-1 2013 Annual Plan Deadlines

2012

QPN 2012-9 Is Your Safe Harbor Plan in Compliance?

QPN 2012-8 Loan and Withdrawal Relief for Victims of Hurricane Sandy

QPN 2012-7 Notifying Participants of Changes to the Annual Fee Disclosure Report

QPN 2012-6 Failure to Furnish Sponsor Fee Disclosure under ERISA 408(b)(2) has Significant Consequences

QPN 2012-5 2013 Cost of Living Adjustments

QPN 2012-4 Department of Labor Releases Participant Fee Disclosure Guidance 

QPN 2012-3 Electronic Delivery of Disclosures Under the Participant Fee Disclosure Regulation

QPN 2012-2 Department of Labor (DOL) Releases Final Investment Advice Regulation

QPN 2012-1 Final Fee Disclosure for Service Providers Released (ERISA 408(b)(2))

2011

QPN 2011-10 2012 Annual Plan Deadlines

QPN 2011-9 IRS Identifies Common 401(k) Plan Issues

QPN 2011-8 2012 Cost of Living Adjustments

QPN 2011-7 Locating Missing Participants in Defined contribution plans

QPN 2011-4 ING's Readiness to Comply with Fee Disclosure Regulations

QPN 2011-3 DOL Proposes New QDIA and Target Date Fund Disclosures

QPN 2011-2 DOL Final Participant Fee Disclosure Regulations

QPN 2011-1 2011 Annual Plan Deadlines

2010

QPN 2010-13 IRS Releases Guidance on In-Plan Roth Rollovers

QPN 2010-11 Cost of Living Adjustments Generally Unchanged

QPN 2010-10 Roth In-Plan Conversions Now Permitted in a 401(k) Plans

QPN 2010-9 SEC Proposes Rule Changes to Assist Target Date Fund Investors

QPN 2010-8 Timing and Order of Domestic Relations Orders Final Regulations

QPN 2010-7 DOL Interim Final Fee Disclosure Regulations for Service Providers

QPN 2010-6 Participant Guidance for Investing in Target Date Funds

QPN 2010-5 Final Regulations on diversification Requirements for Plans Holding Employer Securities

QPN 2010-4 Converting to a Roth IRA

QPN 2010-3 DOL Releases Re-Proposed Investment Advice Regulation

QPN 2010-2 2010 Annual Plan Deadlines

QPN 2010-1 DOL Final Regulations on Contribution Remittance

2009

QPN 2009-11 IRS Releases Transition Relief for Waiver of 2009 RMDs

QPN 2009-10 2010 Cost of Living Adjustments Unchanged

QPN 2009-9 New IRS Guidance on Automatic Enrollment and Paid Time Off as Plan Contributions

QPN 2009-8 IRS Releases FAQs on RMD Waiver for 2009

QPN 2009-7 Participant Loans: Correcting Missed Repayments

QPN 2009-6 Relief for Safe Harbor 3% Nonelective Contributions

QPN 2009-5 Timely Adoption of Amendments is a Plan Qualification Requirement

QPN 2009-4 Automatic Contribution Arrangements Final Regulations

QPN 2009-3 DOL Civil Penalties for Failure to Provide Automatic Enrollment Notice

2008

QPN 2008-20 PPA Technical Corrections Released

QPN 2008-19 Required Minimum Distributions Waived for 2009 Calendar Year

QPN 2008-18 IRS Proposes Notice of Tax Consequences of Plan Distributions

QPN 2008-17 IRS Announces 2009 COLA Limits

QPN 2008-15 IRS Updates Employee Plans Compliance Resolution System

QPN 2008-13 Pension Protection Act Changes for Defined Contribution Plans

QPN 2008-12 DOL Proposed Regulation for Participant Disclosure

QPN 2008-11 DOL Issues Q&A on Schedule C for 2009 5500

QPN 2008-10 Form 5500 Final Rule - Key Changes

QPN 2008-9 It's Time to Restate Plans for EGTRRA

QPN 2008-8 The HEART Act Provides Relief to Employees on Military Leave

QPN 2008-7 IRS Proposed Regulations on Diversification Requirements for Plans Holding Employer Securities

QPN 2008-6 DOL Issues QDIA Guidance

QPN 2008-5 IRS Guidance on PPA Changes for Certain Distributions

QPN 2008-4 DOL Provides Guidance for Timely Remittance of Employee Contributions and Delinquent Contributions

QPN 2008-2 Changes to GAP Period Interest Rules

QPN 2008-1 DOL Releases Proposed Regulations on Service Provider Disclosure Requirements

2007

QPN 2007-18 Proposed Safe Harbor for Selection of Annuity Providers for Individual Account Plans

QPN 2007-16 QDIA final regs 10-29

QPN 2007-15 2008 Cost of Living Adjustments

QPN 2007-14 IRS Issues Temporary Relief on Definition of NRA

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

QPN 2007-12 - Penalty for Failure to Provide Notice of Right to Diversify

QPN 2007-11 IRS Provides Partial Plan Termination Guidance

QPN 2007-10 In-service distributons at 62 or NRA

QPN 2007-9 Final 415 Regulations - Key Points

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

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

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

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

QPN 2007-4 Pension Protection Act Changes Statements & Vesting

QPN 2007-3 PPA Diversification of Employer Securities IRS Transitional guidance

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

2006

QPN 2006-1 Pension Protection Act of 2006 Passed by Congress

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