Technical Resources

Technical Resources covers the nuts and bolts of the retirement plan market, focusing on IRS and DOL regulations, ERISA litigation, fiduciary governance and more.

 

 


Technical Resources

Technical Resources

By ASPPA Net Staff9/9/2015 • 0 Comments

Recently the Internal Revenue Service’s Employee Plans Compliance unit announced plans to collaborate with the Department of Labor’s Office of the Chief Accountant to contact Form 5500 non-filers identified using payroll and plan data in their records. READ MORE

By ASPPA Net Staff9/9/2015 • 0 Comments

The DOL announced Sept. 8 that the public comment period will close on Thursday, Sept. 24, 2015, and that no hand-delivered comments will be accepted after 6:00 p.m. ET on that date. READ MORE

By ASPPA Net Staff9/8/2015 • 0 Comments

The IRS on Sept. 8 issued final regulations on the determination of minimum required pension contributions. READ MORE

By ASPPA Net Staff9/8/2015 • 0 Comments

The Pension Benefit Guaranty Corporation and Sears Holding Corp. have entered into an agreement that protects the latter’s pension plan. READ MORE

By ASPPA Net Staff9/4/2015 • 0 Comments

The Department of Labor’s Employee Benefit Security Administration granted a prohibited transaction exemption for certain entities with specified relationships to Deutsche Bank AG. READ MORE

By Andrew Remo9/4/2015 • 0 Comments

Congress returns from its summer break next week, and House Republicans are wasting no time reengaging in oversight of the Department of Labor’s (DOL) fiduciary rule re-proposal. READ MORE

By ASPPA Net Staff9/3/2015 • 0 Comments

An at least tacit understanding of the importance of saving for retirement may be a common language of the current workforce, but the three generations that compose the bulk of it — Baby Boomers, Generation X and Millennials — each speak their own dialect. READ MORE

By Nevin Adams9/3/2015 • 0 Comments

The Department of Labor (DOL) is moving ahead with its effort to make it easier for states to offer retirement initiatives without running afoul of federal law, sending a proposed rule to the Office of Management and Budget (OMB) for review Sept. 1. READ MORE

By ASPPA Net Staff9/2/2015 • 0 Comments

Fewer multiemployer pension plans are in bad shape, according to figures just released by the IRS Employee Plans Compliance Unit (EPCU). READ MORE

By Nevin Adams9/2/2015 • 0 Comments

Case law has recognized the right of a fiduciary to recover overpayments, but a recent case involving a pension plan’s attempted recovery highlights some of the potential hurdles. READ MORE

By ASPPA Net Staff9/1/2015 • 0 Comments

A court challenge to a corporate pension de-risking move has been rejected by the 5th U.S. Circuit Court of Appeals. READ MORE

By ASPPA Net Staff8/31/2015 • 0 Comments

The IRS has issued temporary regulations providing guidance on administering a vote by multiemployer plan participants regarding suspension of benefits when such a plan is determined to be in critical and declining status. READ MORE

By ASPPA Net Staff8/31/2015 • 0 Comments

The Department of Labor has tentatively rejected requests by three global banks to continue managing U.S. pension funds. READ MORE

By ASPPA Net Staff8/31/2015 • 0 Comments

The IRS Employee Plans Compliance Unit (EPCU) is intended to establish a larger IRS presence in the pension plan community and increase plans’ compliance, according to EPCU Managers Chomyok and Carla Smith. READ MORE

By ASPPA Net Staff8/31/2015 • 0 Comments

The IRS in Notice 2015-58, which it issued on Aug. 28, has provided guidance on the minimum funding requirements for defined benefit plans maintained by groups of cooperatives and related entities, and by groups of charities. READ MORE

By Lynn Young8/31/2015 • 0 Comments

In a recent meeting, the ACOPA leadership and the PBGC discussed the changes to the PBGC termination forms and instructions for post-distribution certifications filed on or after March 1, 2015, and the ability to do default rollovers for participants with small account balances when the plan terminates. READ MORE

By ASPPA Net Staff8/28/2015 • 0 Comments

Group pension buy-outs have never been higher in the second quarter than they were this year, reports the LIMRA Secure Retirement Institute. READ MORE

By ASPPA Net Staff8/27/2015 • 0 Comments

The IRS on Aug. 25 released a draft version of the Form 5500-EZ to be used in benefit plan reporting concerning 2015. The draft is for informational purposes only, however; it is not to be used for reporting. READ MORE

By Brian Graff8/26/2015 • 0 Comments

There were four days of hearings on the Department of Labor’s proposed fiduciary rule and I kept waiting… and watching… and waiting. But it never came up. And that surprised me. READ MORE

By ASPPA Net Staff8/25/2015 • 0 Comments

The Department of Labor (DOL) stands ready to assist state governments when they work to establish public retirement plans for private-sector workers, regardless of whether those plans are covered by ERISA, according to EBSA chief Phyllis Borzi. READ MORE

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