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 Brian Graff1/22/2016 • 0 Comments

ASPPA Executive Director Brian Graff writes that new DOL guidance gives state-run retirement plan products an unfair advantage without any reasonably apparent policy justification. READ MORE

By Judy Miller1/22/2016 • 0 Comments

Over the past several years, we have heard from our members that IRS had taken issue with “412(d)(2)” plan amendments in the determination letter application review process — but an internal memorandum from the IRS contains some good news. READ MORE

By Andrew Remo1/22/2016 • 0 Comments

Economists and retirement policy wonks gathered at a Washington D.C. think tank Jan. 20 for a presentation and discussion about the distribution of retirement benefits. READ MORE

By ASPPA Net Staff1/21/2016 • 0 Comments

Small businesses in the Garden State will soon be able to use a virtual marketplace to choose a private retirement plan; New Jersey Gov. Chris Christie (R) has signed into law a measure establishing that marketplace. READ MORE

By ASPPA Net Staff1/21/2016 • 0 Comments

The Department of Labor is pushing to get the revised version of its fiduciary rule to the Office of Management and Budget by the end of January, according to published reports. READ MORE

By ASPPA , ASPPA Net Staff1/21/2016 • 0 Comments

Ex-presidents will share in the experience of pension caps if the U.S. House of Representatives has its way. READ MORE

By ASPPA Net Staff1/20/2016 • 0 Comments

A recent study suggests that the principle location, location, location that applies to real estate also may apply to retirement plan access. READ MORE

By ASPPA Net Staff1/19/2016 • 0 Comments

The “Gray Book,” a compendium of questions actuaries pose to the IRS and the answers to them, will no longer be produced in part due to reallocation of resources by the IRS. READ MORE

By ASPPA Net Staff1/19/2016 • 0 Comments

The IRS Employee Plans Compliance Unit (EPCU) has updated the information it provides on its Q&A page concerning handling certain erroneous filings. READ MORE

By ASPPA Net Staff1/19/2016 • 0 Comments

While the “optional” nature of a number of items is inconspicuous on the face of the 2015 Form 5500 series reports, the 2015 Form 5500 Instructions make clear that completing certain lines is not required. READ MORE

By Nevin Adams 1/19/2016 • 0 Comments

This is the time of year when resolutions for the cessation of bad behaviors and the beginning of better ones are in vogue; Nevin Adams offers some for plans. READ MORE

By ASPPA Net Staff1/19/2016 • 0 Comments

A new report indicates that we may be approaching a tipping point in the effort to foster active interest in financial wellness — and in the process, improving prospects for financial readiness for retirement. READ MORE

By ASPPA Net Staff1/19/2016 • 0 Comments

Will more corporations need to file Form 4010 with the PBGC for their pension plans for federal fiscal year 2016? Jeffrey Kamenir, Principal and Consulting Actuary in the Chicago Office of Milliman USA, Inc., addressed the matter in a recent Retirement Town Hall blog post. READ MORE

By ASPPA Net Staff1/19/2016 • 0 Comments

Boeing, a major U.S. employer with more than 160,000 employees, has reached a tentative, six-year agreement with the Society of Professional Engineering Employees in Aerospace that would freeze defined benefit plan accruals for its employees who belong to that union. READ MORE

By ASPPA Net Staff1/15/2016 • 0 Comments

The Garden State will have a new state-run retirement plan for private sector workers — though not the one that might have been expected. READ MORE

By ASPPA Net Staff1/15/2016 • 0 Comments

The American Retirement Association submitted a comment letter to the DOL on a proposed regulation under which an IRA plan, if established and maintained under a state-mandated payroll deduction program, would not be considered to be an “employee pension benefit plan” or “pension plan” under ERISA. READ MORE

By ASPPA Net Staff1/14/2016 • 0 Comments

The Employee Plans subgroup of the IRS Advisory Committee on Tax Exempt and Government Entities (ACT) is conducting a project on the IRS’ decision to eliminate most determination letters for individually designed plans, and is looking for practitioner input. READ MORE

By ASPPA Net Staff1/14/2016 • 0 Comments

The Governmental Accounting Standards Board (GASB) recently issued exposure drafts proposing accounting and financial reporting guidance related to fiduciary activities and pension issues. READ MORE

By ASPPA Net Staff1/13/2016 • 0 Comments

The IRS has updated, for 2016, “Instructions for Forms 1099-R and 5498: Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc., and IRA Contribution Information.” READ MORE

By ASPPA Net Staff1/12/2016 • 0 Comments

Retirement plan accounts benefited from higher deferrals and fewer plan loans in 2014, according to the Plan Sponsor Council of America. READ MORE

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