Employee Benefits

Qualified Retirement Plans

Law

• ERISA
• Reporting and Disclosure
• Participation and Vesting
• Funding
• Fiduciary Responsiblity
• Adminstration and Enforcement

Pension Protection Act

• Links to Pension Protection Act

Selected Regulations

• Treasury Regulations - Type in number
• Treasury Regulations - Browse parts by number
• Treas. Reg. 1.401 - 1.424 - Income Taxes
• Employee Benefits Security Administration Regulations
• Plan Assets
• Summary Plan Descriptions - Reporting and Disclsoure
• Fiduciary Responsiblity

Agency Guidance & Tools

• Employee Benefits Security Administration
• ERISA Fiduciary Advisor

Correction Programs

• IRS Correction Guidance - Revenue Procedure 2003-44
• DOL Fiduciary Correction Program
• Online Caluculator to Compute Penalties

Summaries and Model Notices

• Retirement Plans for Small Business
• 401(k) Plans for Small Businesses
• Compliance Assistance
• Another Retirement Savings Option: Roth 401(k) Plan
• Taking the Mystery Out of Retirement Planning

IRS and Department of Labor Forms

• IRS Forms
• Form 5500
• Form 5500 Filing Tips

Selected Retirement Plan Resources

• Benefitslink.com
• BNA Benefits Practice Center
• FreeErisa.com
• IRS - New Submission Procedures for Pre-Approved Plans
• Spencer's Research Reports

Health Plans

Health Plans

• Health Care Issues
• Health Savings Accounts & Health Reimbursement Accounts
• COBRA

Deferred Compensation

Law

• Internal Revenue Code
• Deferred Compensation - IRC
• ERISA

Selected Agency Guidance

• IRS Notice 2005-1
• DOL Filing

Cafeteria Plans

Law

• Internal Revenue Code - Section 125

Selected Regulaitons & Agency Guidance

• Permitted Benefits - Temporary
• Relation to FMLA
• Permitted Election Changes
• Permitted Election Changes - Temporary

Executive Compensation

Law

• Internal Revenue Code - Section 83
• Internal Revenue Code - Section 422
• Internal Revenue Code - Section 423

Tax Resources

Law and Regulations

• Internal Revenue Code
• Treasury Regulations - Type in number
• Treasury Regulations - Browse parts by number

Agency Forms and Guidance

• IRS Forms and Publications
• IRS Guidance
• Internal Revenue Bulletins
• IRS Notices
• IRS Written Determinations

IRS Resources

• IRS Site Map
• IRS Tax Law Issues
• Tax Information for Tax Professionals
• IRS Debunks Frivilous Arguments on Paying Taxes

Bar and Industry Associations

• Links to Bar and Industry Associations