Pension Analyst Archive

Prudential Retirement - Pension Analyst Archive

Prudential's Pension Analyst® offers information on the latest regulatory changes that may impact your plan. Prudential's Washington Update® offers information on proposed changes that could affect your retirement program.

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View downloadable issues from the past 12 months



Date Plan Subject
  DB DC 403(b) 457 NQ  
      2016
07/16 DB DC DOL's final overtime rules may impact retirement plans
07/16 DB IRS issues final rules on suspension of benefits for multiemployer plans

06/16

DC 403(b) 457 IRS issues final rules for distributions from designated Roth accounts to multiple destinations

06/16

DB PBGC increases civil penalties for failure to provide notices

06/16

DB DC IRS proposes new nondiscrimination rules

05/16

DB PBGC issues final rules on reporting by underfunded plans

04/16

DB DC 403(b) Retirement related provisions included in 2016 federal budget bill

03/16

DB DC IRS issues proposed rules on normal retirement age for governmental plans

02/16

DC 403(b) IRS allows mid-year changes to safe harbor plans

02/16

DB PBGC issues final rules on multiemployer plan partitions

02/16

DB DC 403(b) IRS reduces standard Voluntary Correction Program user fees

02/16

DB PBGC issues final reportable event rules

01/16

DB DC IRS provides guidance regarding modified determination letter program for individually designed plans

01/16

DB IRS issues final transition rules for hybrid plans

01/16

DB DC Puerto Rico cost-of-living adjustments for 2016

01/16

DB DC IRS clarifies application of Obergefell decision to employer-sponsored retirement plans

01/16

DB DC 403(b) New law repeals Form 5500 deadline extension
      2015

12/15

DC 403(b) 2015 Plan Year: Year-end compliance reminders - For defined contribution plans subject to ERISA

12/15

DC 403(b) 457 2015 Year-end compliance reminders - For defined contribution plans not subject to ERISA

12/15

DB IRS issues final minimum required contribution rules for defined benefit plans

11/15

DB New budget agreement increases PBGC premiums for single-employer defined benefit plans and extends funding stabilization

11/15

DB DC 403(b) DOL issues guidance on economically targeted investments

11/15

DB PBGC issues final rules on electronic filing for certain multiemployer plan notices

10/15

DC 403(b) 457 Elective deferral limits for 2016 for employees of non-profit and governmental employers

10/15

DB DC 403(b) 457 2016 Dollar Limits Under Employee Benefit Plans

10/15

DB IRS issues guidance on participant vote for suspension of benefits

10/15

DB DC 403(b) IRS issues electronic filing waiver procedures for Forms 8955-SSA and 5500-EZ

10/15

DB IRS issues guidance on suspension of benefits for multiemployer plans

09/15

DB DC 403(b) New highway funding bill includes pension provisions

09/15

DB PBGC provides guidance on multiemployer plan partitions

09/15

DB IRS limits certain lump sum payments

08/15

DB DC IRS scales back the determination letter program for individually designed plans

08/15

DB DC 403(b) 457 NQ U.S. Supreme Court rules that all states must license and recognize same-sex marriages

08/15

DC 403(b) DOL clarifies annuity selection safe harbor rules for defined contribution plans

08/15

DC New law expands tax exemption to defined contribution government plans

06/15

DB IRS issues section 415 guidance on governmental DROPs

04/15

DC 403(b) DOL amends timing of annual participant fee disclosure

04/15

DB IRS extends temporary nondiscrimination relief for frozen defined benefit plans

04/15

DB New law impacts multiemployer defined benefit plans

04/15

DB DOL issues final annual funding notice rules for defined benefit plans

03/15

DB DC 403(b) 457 IRS clarifies rollover rules and provides revised rollover distribution notices

03/15

DB New legislation impacts single-employer defined benefit plans

03/15

DB DOL issues HATFA guidance for annual funding notice

02/15

DB DC 403(b) DOL, IRS and PBGC release advance copies of 2014 Form 5500

02/15

DB DC 403(b) IRS announces changes to determination letter program

02/15

DB DC Pension plan sponsors must justify the reasonableness of normal retirement ages under age 62

01/15

DB PBGC issues final rules on treatment of rollovers from defined contribution plans to defined benefit plans
      2014

12/14

DB IRS issues final and proposed regulations for hybrid plans

11/14

DB DC 403(b) NQ IRS and DOL provide additional electronic filing guidance

11/14

DB PBGC issues guidance on the effect of HATFA on underfunded plan reporting

11/14

DC 403(b) IRS and DOL issue guidance on target date funds

10/14

DB IRS and PBGC provide HATFA guidance for single-employer defined benefit plans

09/14

DB DC 403(b) 457 Department of Labor provides guidance for locating missing participants

09/14

DC 403(b) 457 IRS provides guidance on Qualified Longevity Annuity Contracts

07/14

DB DC 403b 457 IRS provides new safe harbors for validating rollover contributions

07/14

DC 403b 457 IRS provides guidance on expanded in-plan Roth rollover feature

07/14

DB DC IRS issues final rules on tax treatment of medical or health insurance payments from qualified plans

06/14

DB DC 403(b) IRS offers penalty relief for certain late filers

06/14

DB DC 403(b) 457 NQ FATCA requires U.S. withholding agents take action

06/14

DB DC 403(b) 457 Social Security Administration eliminates its letter-forwarding service

04/14

DB PBGC issues final rules on premium payments

02/14

DB DC 403(b) New Pension Statements from GASB

02/14

DB PBGC issues final rules on premium filings for large defined benefit plans

01/14

DB     IRS provides temporary relief for frozen defined benefit plans.

01/14

DB     New budget agreement increases PBGC premiums for single-employer defined benefit plans

01/14

DB DC 403 (b) IRS issues Form 8822-B
      2013

12/13

DC 403 (b) IRS modifies rules for reduction or suspension of employer contributions to Safe Harbor Plans

12/13

DB DC 403 (b) 457 IRS issues section 415 compensation guidance for Indian tribal members

11/13

DB DC 403 (b) 457 After Windsor decision same-sex marriage laws continue to present challenges for retirement plan sponsors

09/13

DB DC 403(b) 457 NQ IRS guidance on recognition of same-sex marriages may require quick action

08/13

DC 403(b) DOL allows a one-time "reset" of annual participant fee disclosure deadline

08/13

DB DC 403(b) 457 NQ DOMA decision answers one question but raises many more

07/13

DC Next round of qualified defined contribution plan restatements is just around the corner for many plan sponsors

07/13

DB DC 403(b) 457 Agencies provide relief for areas affected by Oklahoma tornadoes

06/13

403(b) IRS establishes program for pre-approved 403(b) plans

06/13

DC IRS issues anti-cutback relief for certain ESOP amendments

04/13

DB DOL issues guidance on MAP-21 annual funding notice

03/13

DB DC 403(b) DOL updates Delinquent Filer Voluntary Compliance (DFVC) Program

03/13

DB   PBGC issues guidance on reportable events for plan years after 2012

02/13

DB   GASB publishes new accounting and reporting standards for defined benefit pension plans

01/13

DB DC   IRS again modifies amendment cycle rules for governmental plans
      2012
12/12 DB   IRS extends deadline for certain defined benefit PPA amendments
12/12 DB   PBGC revises enforcement policy regarding facility shutdowns
12/12 DB DC   Year-end developments affect Puerto Rico plans
12/12 DB DC 403(b) 457   Voters approve same-sex marriages in three more states
12/12 DB DC   Puerto Rico Hacienda provides last-minute extension to deadlines
12/12 DB DC 403(b) 457   Hurricane Sandy affects retirement plan administration
11/12 DB       IRS and PBGC provide MAP-21 guidance for single-employer defined benefit plans
10/12 DB DC       Deadlines loom for plans covering Puerto Rico employees
09/12 DB       IRS issues guidance on benefit limitation notice for defined benefit plans
09/12 DB DC 403(b)     Department of Labor rules for ERISA section 404(c) compliance
08/12 DB       New law impacts single-employer defined benefit plans
08/12 DB       New law impacts defined benefit multiemployer plans
08/12 DB DC     DOL issues guidance on "open" MEPs
08/12   DC 403(b)     DOL clarifies guidance on brokerage windows in defined contribution plans
08/12 DC 403(b)   Court finds transfer to QDIA does not violate ERISA
07/12   DC 403(b)     DOL issues guidance on participant fee disclosure rules for defined contribution plans
07/12 DB DC 403(b)     IRS provides signature relief for Form 8955-SSA extension
06/12 403(b)     DOL issues guidance on non-ERISA 403(b) plans
05/12 DC     IRS provides new options for providing lifetime income from defined contribution plan accounts
04/12 DB DC 403(b)     DOL issues final service provider fee disclosure rules
03/12 DB DC       IRS makes minor changes to the determination letter process for 2012
03/12 DB         PBGC provides premium penalty relief for certain delinquent plans
01/12 DB         PBGC issues 2012 plan year guidance on reportable events
      2011
12/11 DB         IRS further extends deadline for certain defined benefit plan PPA amendments
12/11   DC 403(b)     DOL issues final investment advice rules
12/11   DC 403(b)     DOL issues interim guidance on electronic disclosures to participants
11/11 DB DC       IRS issues guidance on user fee exemption for small plans
11/11 DB         IRS postpones effective dates for certain cash balance plan rules
11/11 DB DC 403(b)     IRS provides guidance for plans requesting church plan status rulings
11/11 DB DC       New Puerto Rico tax code impacts retirement plans
10/11 DB         FASB revises disclosure requirements for multiemployer pension plans
10/11 DB         PBGC provides premium penalty relief
08/11 DB         PBGC issues guidance on bankruptcy-related plan terminations
08/11 DB DC 403(b)     IRS issues new Form 8955-SSA
07/11 DB DC 403(b)     DOL delays effective dates for fee disclosure rules
07/11     403(b) 457   Former tax-exempt organizations may salvage status and continue sponsoring tax-favored retirement plans
06/11 DB         PBGC provides extended deadlines in disaster relief situations
06/11 DB DC 403(b) 457   IRS extends deadlines in disaster relief situations
05/11   DC       Guidance provided on "readily tradable" employer securities
05/11   DC 403(b)     Additional expenses qualify for safe harbor hardship withdrawals
05/11 DB         Form 5500 Schedules SB and MB revised to reflect PRA 2010 funding relief
04/11 DB DC 403(b)     Tribal court domestic relations orders may be qualified DROs
04/11 DB DC 403(b)     DOL delays effective date for service provider fee disclosure rules
03/11     403(b)     IRS provides guidance for terminating 403(b) plans
03/11       457 NQ IRS modifies correction guidance for nonqualified deferred compensation plans
03/11 DB         IRS issues funding relief guidance for single-employer plans
03/11 DB         IRS issues additional multiemployer funding relief
02/11 DB         IRS issues final and proposed regulations for hybrid plans
01/11 DB         PBGC issues 2011 plan year guidance on reportable events
01/11 DB         IRS issues revised multiemployer plan amortization extension procedures
01/11 DB         IRS further extends deadline for certain PPA amendments
01/11       457 NQ IRS provides insight into unforeseeable emergencies
01/11   DC 403(b) 457   FASB revises its position on reporting of participant loans
      2010
12/10   DC 403(b)     DOL issues final participant fee disclosure rules for defined contribution plans
12/10   DC 403(b) 457   IRS provides preliminary guidance on in-plan Roth rollovers
10/10   DC 403(b) 457   New law provides additional designated Roth contribution options
09/10 DB DC 403(b)     DOL requires service providers to disclose fees to fiduciaries
08/10 DB         New law provides funding relief for single-employer defined benefit plans
08/10 DB         New law provides funding relief for multiemployer defined benefit plans
08/10 DB DC 403(b)     DOL issues "interim final" service provider fee disclosure rules
07/10 DB DC 403(b) 457   Dodd-Frank Wall Street Reform and Consumer Protection Act orders study to determine whether stable-value products are swaps
07/10   DC       IRS issues final regulations on investment diversification requirement
07/10         NQ IRS provides document correction procedures for nonqualified deferred compensation plans
07/10   DC       IRS extends EGTRRA deadline for plans in certain federally declared disaster areas
06/10 DB DC 403(b)     DOL clarifies QDRO timing and order rules
06/10   DC 403(b)     Forfeiture suspense accounts should have limited lifespans
05/10 DB DC       DOL issues additional guidance for multiemployer plans
04/10     403(b)     DOL provides additional exemption guidance for non-ERISA 403(b) plans
04/10 DB DC 403(b) 457   IRS provides guidance on miscellaneous HEART Act changes
04/10     403(b)     DOL provides additional Form 5500 guidance for ERISA 403(b) plans
02/10 DB DC 403(b)     DOL finalizes participant contribution timing safe harbor
01/10 DB DC       IRS extends deadline for certain PPA amendments
01/10 DB         IRS issues final defined benefit plan funding regulations
01/10 DB         IRS issues benefit restriction regulations
01/10 DB DC       IRS issues final rules for ERISA section 204(h) notices
      2009
12/09 DB DC 403(b)     DOL approves use of summary prospectus to satisfy ERISA 404(c)
12/09 DB DC 403(b) 457   IRS updates safe harbor rollover distribution notice
12/09 DB         PBGC issues 2010 plan year guidance on reportable events
12/09     403(b)     Year-end review of new 403(b) regulations
11/09 DB         IRS provides additional anti-cutback relief for cash balance plans
11/09   DC 403(b) 457   IRS issues guidance regarding unused paid time off
11/09 DB DC       IRS further extends effective date of normal retirement age regulations for governmental plans
11/09   DC 403(b) 457   IRS provides guidance on waivers of 2009 required minimum distributions
10/09 DB         IRS issues guidance for approval of revocation requests for multiemployer plans
09/09     403(b)     DOL provides reporting relief for 403(b) plans
09/09 DB DC       Workforce reductions may result in partial plan termination
06/09   DC 403(b)     New rules allow employers to suspend nonelective contributions to Safe Harbor Plans due to business hardship
06/09 DB         PBGC issues final regulations on reporting by underfunded plans
05/09 DB         IRS provides WRERA funding relief election procedures
05/09         NQ IRS revises self-correction procedures for nonqualified deferred compensation plans
05/09   DC 403(b) 457   IRS provides final guidance on automatic enrollment plan designs
04/09 DB DC 403(b)     DOL Voluntary Fiduciary Correction (VFC) Program
            Glossary of special VFC terms
            Eligible transactions and corrections under the VFC Program
04/09 DB         DOL issues model PPA annual funding notice
03/09 DB         WRERA provides PPA technical corrections and other changes to single-employer defined benefit plans
03/09 DB         WRERA provides PPA technical corrections and other changes to multiemployer defined benefit plans
03/09 DB         WRERA provides PPA technical corrections to defined benefit governmental plans and non-electing church plans
03/09   DC 403(b) 457   Worker, Retiree, and Employer Recovery Act provides relief for defined contribution plans
02/09 DB DC 403(b) 457   EESA affects retirement plan administration
01/09 DB DC       IRS provides guidance and special options for EGTRRA determination letter Cycle D plans
01/09     403(b)     Federal agencies expand Form 5500 rules for 403(b) plans
01/09 DB         IRS issues multiemployer plan amortization extension procedures
01/09 DB         PBGC issues final plan termination disclosure rules
      2008
12/08     403(b)     IRS delays written plan requirement deadline for 403(b) plans
12/08   DC       Annual limits increase for Puerto Rico plans
12/08   DC 403(b)     DOL publishes final rules on annuity selection for defined contribution plans
11/08 DB DC       IRS extends effective date of normal retirement age regulations for governmental plans
11/08 DB DC       IRS modifies remedial amendment cycle rules for governmental plans
10/08 DB DC 403(b)     Final regulations phase-in Form 5500 filing requirements
09/08   DC 403(b)     DOL proposes participant fee disclosure rules
09/08 DB DC 403(b)     DOL publishes participant contribution timing rules for small plans and clarifies trustee role for late transmittal of contributions
09/08 DB         PPA: IRS issues final regulations on mortality tables for funding.
08/08 DB DC 403(b) 457   HEART Act provides additional private pension benefits to members of the military
07/08 DB         PPA: IRS Issues Minimum Required Contribution Rules For Defined Benefit Plans
07/08   DC 403(b)     DOL Clarifies QDIA Rules
06/08     403(b)     A New World for 403(b) Arrangements
06/08 DB         PPA: Federal Agencies Provide Guidance Affecting Multiemployer Defined Benefit Pension Plans
05/08 DB         PPA: PBGC Issues Final Premium Payment Guidance
05/08 DB DC 403(b 457   PPA: IRS Provides Guidance on 2008 Distribution Rules
05/08 DB DC       IRS Updates Staggered Remedial Amendment Cycle Process
05/08 DB         PPA: IRS Issues Plan Valuation Regulations For Single-Employer Defined Benefit Plans
04/08   DC       IRS Provides Timeline for Adoption of Certain Pre-Approved EGTRRA Plan Documents
04/08 DB         PPA: IRS Publishes Proposed Regulations for Hybrid Plans
  DB         Highlights of Proposed Rules For Hybrid Plans
03/08 DB DC 403(b)     U.S. Supreme Court Allows Individual Plan Participants to Sue For Fiduciary Breaches
03/08     403(b)     Plan Documents Required for 403(b) Arrangements
03/08 DB         IRS Publishes Guidance on Accrual Rules in Defined Benefit Plan Conversions
02/08 DB         PBGC Provides Premium Guidance For Defined Benefit Plans
02/08 DB         PPA:IRS Delays Effective Date of Certain Funding Regulations
01/08         NQ Highlights of Final Rules For Nonqualified Defined Benefit Deferred Compensation Plans
            Highlights of Final Rules For Nonqualified Defined Benefit Deferred Compensation Plans Chart
01/08 DB         IRS Issues PPA Lump Sum Guidance
01/08         NQ Highlights of Final Rules For Nonqualified Defined Contribution Deferred Compensation Plans
            Highlights of Final Rules For Nonqualified Defined Contribution Plans Chart
      2007
12/07 DB         PPA: IRS Issues Guidance for Certain Underfunded Defined Benefit Plans
11/07   DC 403(b)     DOL Issues Long-Awaited Final Rules for Default Investments
10/07 DB DC 403(b) 457 NQ New Rules for Identifying Controlled Groups of Tax-Exempt Organizations
10/07   DC 403(b)     Excess Deferral Distributions Must Include Gap Period Income
09/07 DB DC       IRS Provides Guidance on In-Service Payments from Pension Plans
09/07   DC       IRS Issues Final Roth 401(k) Distribution Rules
09/07 403(b) Changes to 403(b) Transfer and Exchange Rules Require Immediate Attention
09/07         NQ IRS Extends Deadline for Adoption of Nonqualified Plan Documents
08/07     403(b)     DOL Guidance Preserves Non-ERISA 403(b) Programs
08/07     403(b)     Finally, the Final 403(b) Regulations
08/07   DC 403(b)     IRS Publishes Final Section 415 Rules for Defined Contribution Plans
08/07 DB         IRS Issues Final Section 415 Rules for Defined Benefit Plans
06/07   DC 403(b) 457   PPA:Pension Protection Act of 2006 Makes Additional Changes to Defined Contribution Plan Rules for 2008 and Beyond
06/07 DB         PPA: Pension Protection Act of 2006 Changes Affect Single-Employer Defined Benefit Plans in 2008
06/07 DB         PPA: Pension Protection Act of 2006 Requires Major Changes to Multiemployer Defined Benefit Plans in 2008 and Beyond
05/07 DB DC       PPA: IRS Provides Guidance on PPA Employer Deduction Limits
03/07 DB DC       Developments Affecting Plans with Puerto Rico Participants
03/07 DB DC 403(b)     PPA: DOL Provides Guidance on Clarification of QDRO Rules
03/07 DB DC 403(b) 457 NQ PPA: IRS Provides Guidance on New Distribution Rules
02/07       457   Participant Investing in Governmental Defined Contribution Plans
02/07 DB         PPA: IRS Provides Options for Correcting Defined Benefit Plan Excess Payments Resulting from PPA Interest Rate Change
02/07 DB         PPA: IRS Provides Guidance for Hybrid Plans
02/07 DB         PBGC and DOL Provide Guidance to Defined Benefit Plans
01/07 DB DC 403(b) 457   IRS Issues Final Electronic Media Rules
Comparison of IRS and DOL Electronic Media Rules
01/07   DC 403(b)     IRS Publishes Final Rules on Coverage Testing For Tax-Exempt Entities
01/07 DB DC 403(b)     PPA: DOL Provides Interim Guidance Regarding Pension Protection Act's Periodic Benefit Statement Requirement
      2006
12/06 DB DC 403(b)     IRS Publishes Additional Anti-Cutback Guidance
12/06   DC       PPA: IRS Provides Transitional Relief from PPA's Investment Diversification Requirement and Related Participant Notification Requirement
11/06 DB         PPA: Pension Protection Act of 2006 Makes Changes to Defined Benefit Governmental and Church Plans
11/06 DB         PPA: Pension Protection Act of 2006 Makes Major Changes to Multiemployer Defined Benefit Plans
11/06 DB         PPA: Pension Protection Act of 2006 Makes Significant Changes to Single Employer Defined Benefit Plans
11/06         NQ PPA: Pension Protection Act of 2006 Includes Changes Affecting Nonqualified Deferred Compensation Plans
11/06         NQ IRS Extends Transition Relief for Nonqualified Deferred Compensation Plans
10/06   DC 403(b) 457   PPA: Pension Protection Act of 2006 Requires Immediate Action by Defined Contribution Plan Sponsors
09/06 DB         PPA: Pension Protection Act of 2006 And Other Recent Developments Provide Guidance on Hybrid Plans
09/06   DC 403(b) 457   PPA: Pension Protection Act of 2006 Provides Retirement Savings Incentives
09/06 DB         PBGC Provides Guidance on Liability for Facility Closing
08/06 DB         PBGC Finalizes Electronic Premium Filing Rules
06/06   DC 403(b)     IRS Expands Correction Programs for Plan Loan Errors
06/06 DB DC       IRS Publishes Revised Final Rules on Disclosure of Relative Values Of Optional Forms of Benefit
05/06   DC 403(b)     IRS Issues Proposed Roth Guidance
04/06 DB DC 403(b) 457   GOZA Extends KETRA Relief to Victims of Hurricanes Rita and Wilma
04/06 DB         DOL Publishes Final Rules Regarding Funding Notice Requirement For Defined Benefit Multiemployer Plans
02/06 DB DC 403(b) 457 NQ DOL Publishes Final USERRA Rules
02/06 DB         Deficit Reduction Act of 2005 Increases PBGC Premiums
02/06   DC       IRS Issues Final Rules for Roth 401(k) Accounts
02/06 DB DC 403(b) 457   IRS Provides KETRA Guidance
01/06         NQ Year-End Guidance for Nonqualified Deferred Compensation Plans
01/06         NQ Highlights of Proposed Rules For Nonqualified Deferred Compensation Plans
01/06         NQ Highlights of Proposed Rules For Nonqualified Deferred Compensation Plans Issued on October 4, 2005
      2005
12/05 DB DC 403(b)     DOL Expands and Simplifies Voluntary Fiduciary Correction (VFC) Programs
11/05 DB         IRS Publishes Final Rules for Required Payments From Defined Benefit Plans
11/05 DB DC 403(b)     IRS Publishes Final Anti-Cutback Rules
11/05       457   Deadline Near for EGTRRA Amendments to Governmental Section 457(b) Plans
10/05 DB         Defined Benefit Plans Must Issue Minimum Required Payments
10/05         NQ IRS Publishes Proposed Regulations for Nonqualified Deferred Compensation Plans
10/05 DB DC 403(b) 457   KETRA Provides Additional Relief for Hurricane Katrina Victims
10/05 DB DC 403(b) 457   Hurricane Rita Affects Retirement Plan Administration
09/05 DB DC 403(b) 457   Hurricane Katrina Affects Retirement Plan Administration
09/05 DB DC 403(b)     IRS and DOL Provide Guidance
08/05   DC 403(b)     Advance Planning
06/05 DB DC 403(b) 457   Bankruptcy Reform Act Includes Pension Provisions
05/05   DC       Application of Final 401(k) and 401(m) Regulations to Governmental Plans
04/05   DC 403(b)     IRS Proposes Rules for Roth 401(k) Accounts
03/05 DB DC 403(b) 457   New Law Requires Employers to Provide Statements To New Employees Not Covered by Social Security
03/05 DB DC 403(b)     IRS Issues Final 401(k) and 401(m) Regulations
02/05 DB DC 403(b) 457   IRS Provides Automatic Rollover Guidance
01/05     403(b)     IRS Publishes Proposed Rules for 403(b) Programs
01/05         NQ IRS Publishes Initial Nonqualified Deferred Compensation Plan Guidance
Chart of Nonqualified Deferred Compensation Provisions Contained in the American Jobs Creation Act of 2004, Comparison of Major Changes
      2004
10/04         NQ Nonqualified Deferred Compensation Proposals Become Law
10/04 DB DC 403(b)     DOL Issues Automatic Rollover Rules for Small Cash-Outs
09/04 DB DC 403(b)     IRS Provides Plan Administration Guidance
07/04   DC 403(b)     IRS Revises Portion of Minimum Distribution Rules for Defined Contribution Plans
07/04 DB DC       IRS Delays Effective Date of Final Relative Value Regulations
05/04 DB         Pension Funding Equity Act of 2004 Provides Plan Funding Relief
04/04 DB         Pension Funding Equity Act of 2004 Provides Quarterly Contribution Relief for the 2004 Plan Year
03/04 DB DC       IRS Publishes Final Rules on Disclosure of Relative Values of Optional Forms of Benefit
03/04 DB DC       IRS and DOL Provide Clarifying Guidance
02/04 DB DC       Restriced Benefits Revisited
      2003
10/03 DB         IRS Provides Final Guidance Regarding Retroactive Annuity Starting Dates
09/03   DC       IRS Issues Additional Loan Rules
09/03 DB DC       IRS Extends Plan Amendment and Filing Deadlines
08/03   DC 403(b) 457   IRS Issues Final Catch-Up Contribution Rules
07/03 DB DC       IRS Publishes Final Rules for Providing ERISA Section 204(h) Notices
07/03 DB DC       OFAC Compliance Affects Retirement Plans
06/03 DB DC       DOL Provides Guidance on Defined Contribution Plan Expenses
03/03   DC       DOL and SEC Adopt Final Rules on Sarbanes-Oxley Provisions
02/03   DC       DOL Provides Fiduciary Guidance
02/03 DB DC 403(b) 457   New Guidance from the IRS for the New Year
02/03 DB DC       IRS Proposes Age Discrimination Rules
      2002
12/02 DB DC       IRS Extends GUST Amendment Deadline for Prototype and Volume Submitter Plans
11/02   DC       DOL Issues Interim Final Rules On Blackout Period Notice Requirements
11/02 DB         IRS Publishes Additional Rules for Required Payments From Defined Benefit Plans
10/02   DC 403(b)     IRS Issues Final Minimum Required Distribution Regulations
09/02 DB DC     NQ The Sarbanes-Oxley Act Affects Retirement Plans
09/02 DB DC 403(b)     DOL and IRS Issue Rules for the Use of Electronic Media
08/02 DB         IRS Updates Rules for Defined Benefit Plans
08/02 DB DC       Procedure for Late GUST Amenders to Avoid Disqualification
05/02 DB DC 403(b)     DOL Announces Changes to Delinquent Filer Voluntary Compliance Program
04/02 DB DC 403(b) 457   Economic Stimulus Bill Provides Funding Relief for Defined Benefit Plans and Technical Corrections to EGTRRA
01/02 DB DC 403(b)     Federal Agencies Publish Year-End Guidance Affecting Plan Design and Administration
01/02 DB DC       New Year Brings New Rules for Small Plans
      2001
12/01 DB DC       Some State Tax Laws May Conflict with EGTRRA Provisions
11/01 DB DC       IRS Extends GUST Amendment Deadline
10/01 DB DC       IRS Publishes Model Amendments for EGTRRA
10/01 DB DC 403(b)   NQ Terrorist Attacks Affect Retirement Plans: Federal Agencies Extend Deadlines and Employers Review USERRA Responsibilities
08/01 DB DC       IRS Issues Guidance on GUST, EGTRRA, And MRD Amendments
06/01 DB DC 403(b) 457   The "Economic Growth and Tax Relief Reconciliation Act of 2001" Makes Significant Changes to Retirement Plans and IRAs
03/01 DB DC       IRS Issues New Minimum Distribution Regulations
03/01 DB DC 403(b)     DOL Clarifies Position on Payment of Plan Expenses
02/01 DB DC       Year-End Developments Affect Qualified Plans
      2000
11/00   DC 403(b)     IRS Issues Final Rules on Plan Loans
10/00   DC       IRS Relaxes Protected Benefit Rules
07/00 DB DC       IRS Extends "GUST" Amendment Deadline
06/00   DC       IRS Opens Prototype Determination Letter Program
06/00   DC       IRS Modifies "Same Desk Rule"
04/00   DC       Improved ADP and ACP Safe Harbor Designs
04/00 DB         PBGC Will Continue to Publish Lump Sum Interest Rates
03/00   DC       DOL Finalizes Revised Form 5500
03/00 DB         DOL Finalizes Revised Form 5500
      1999
11/99 DB DC       New Domestic Trust Rules Apply to Qualified Plans of Foreign-Controlled Companies
08/99   DC       Survivor Benefit Rules for Defined Contribution Plans
04/99 DB DC       IRS Extends Deadline for Making Plan Amendments
03/99 DB         IRS Issues Cash-Out and Consent Rules for Defined Benefit Plans
03/99   DC       IRS Issues Cash-Out and Consent Rules for Defined Contribution Plans
01/99   DC 403(b)     IRS Delays Effective Date of New Hardship Withdrawal Rules
      1998
08/98 DB DC 403(b)     The IRS Restructuring and Reform Act Contains Provisions Affecting Qualified Plans and IRAs
08/98       457   IRS Provides Guidance for Sponsors of Section 457 Plans
08/98 DB DC       Church Plan Compliance Deadline Delayed to Next Millenium
07/98 DB         Removing Old Minimum Payment Rules from Defined Benefit Plans
07/98   DC       Removing Old Minimum Payment Rules from Defined Contribution Plans
07/98 DB DC       IRS Issues Guidance for Money Purchase Pension Plans
02/98 DB DC       Employees May Delay Required Payment
01/98 DB DC       Recent Qualified Plan Guidance from Washington
01/98 DB         IRS Issues Guidance on Defined Benefit Limits
      1997
12/97 DB DC 403(b)     IRS Provides Additional Guidance on New Minimum Payment Rules
09/97 DB DC       DOL Provides Guidance on Qualified Domestic Relations Orders
08/97 DB DC       Taxpayer Relief Act of 1997" Brings More Changes to Qualified Plans and IRAs
08/97 DB DC       IRS Provides Additional Guidance on the Definition of Highly Compensated Employee
08/97 DB         DOL Provides Guidance on Payment of Plan Expenses
07/97 DB DC       IRS Provides Additional Guidance for Making Minimum Payments Under New Rules
03/97 DB DC       Plans Can Offer Employees the Option to Delay Taking Minimum Required Distributions
02/97 DB DC       New Participant Contribution Deposit Rules Are Effective February 3, 1997
01/97 DB DC       IRS Clarifies When Minimum Required Distributions Must Be Paid to Participants Who Reached Age 70 1/2 in 1996
01/97   DC       IRS Issues Rules for Computing ACP/ADP Using Prior Year Data and for Making Corrective Distributions
01/97 DB DC       IRS Extends Effective Dates for Certain Nondiscrimination Rules
      1996
10/96   DC       Defined Contribution Plans Must Make Minimum Payments

* Published as a CIGNA's Pension Analyst prior to Prudential Financial's acquisition of CIGNA's retirement business. Some of the information in these publications may be applicable only to plans previously serviced by CIGNA.