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Benefits Compliance & Legal Issues

2015 DC Plan Compliance Calendar

Vanguard provides this quick reference compliance calendar for defined contribution plans with calendar-year plan years.  It includes a list of more than 30 recurring compliance and notice requirements for tax-qualified defined contribution plans for 2015.

IRS Contribution/Benefits Limits for 2015

This page on the IRS website provides a table of IRC Section 415 dollar limits for pension plans and other items for tax year 2015 adjusted for cost-of-living increases.

IRS Notice 2014-49: Further Guidance on Look-Back Measurement Procedures

The IRS issued guidelines on September 18, 2014, for application of the look-back measurement process for employers in two specific situations: when an employee transfers from one position to another within the same company but with different look-back measurement periods or when an employer changes the look-back measurement period for a position.

Checklist of DC Plan Participant Notices

With the 2014 plan year nearing its end, this Prudential Compliance Bullletin looks ahead at notices that may need to be provided before the start of the 2015 plan year.  The publication provides a summary of the annual notice requirements for those notices, including timing, recipients, contents, and method of delivery.

U.S. Treasury Releases Final Rules on Longevity Annuities in Retirement Plans

This press release provides an overview of the Treasury Department’s final rules on longevity annuities within retirement plans.  Among the modifications in the final rules, which were Issued July 1, 2014, are changes to required minimum distribution rules and an increase the maximum permitted investment in longevity annuities.

2014 IRC 415 Dollar Limitations on Benefits and Contributions

This page on the IRS website provides a table specifying the IRC 415 limits for 2014. Essentially, deferral rates for defined contribution plans are unchanged. The chart includes COLA changes for annual compensation, HCE threshold, taxable wage base, etc.

IRS February 2013 Employee Plan News

This is the February 2013 edition of a periodic newsletter the IRS publishes. In this issue is information on how new revenue correction procedures affect 403(b) plans, updates on compliance projects and more.

2014 DC Plan Compliance Calendar

Vanguard provides this quick reference compliance calendar for defined contribution plans with calendar-year plan years. The deadlines in this calendar are for plans with calendar-year plan years.

Guide to Common Qualified Retirement Plan Requirements

This page on the IRS website, updated in October, 2012,  lists some of the more important retirement plan requirements to ensure that employer-sponsored plans maintain their qualified status under IRS rules.

MAP-21 – DB Interest Rates and PBGC Premiums

This August 2012 Sibson Consulting Bulletin discusses the Moving Ahead for Progress in the 21st Century Act signed into law in July. The law provides funding rate interest stabilization for defined benefit plans and also increases PBGC premiums. The Bulletin provides an overview and identifies implications for plan sponsors.