On the 8th and 22nd of each month, we post a question-and-answer here, as a service to tax-qualified plans' technical advisors -- administrators, actuaries, attorneys and others. These postings are selected from answers that have been given by representatives of the Internal Revenue Service to questions asked at employee benefits conferences.
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Technical Tip 150: |
Using Corrective Amendments to Preserve Cross-tested Allocations Determined Before Year End
(Posted October 4, 2005) |
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Technical Tip 149: |
Plan Sponsor Responsibilities Regarding Erroneous Distribution from 401(k) Plan
(Posted September 12, 2005) |
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Technical Tip 148: |
Limiting HCE Deferrals through Corporate Resolutions
(Posted July 8, 2005) |
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Technical Tip 147: |
Fees Allocated to Participant Accounts Not Distributions
(Posted June 22, 2005) |
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Technical Tip 146: |
Catch-up Contributions under USERRA
(Posted June 8, 2005) |
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Technical Tip 145: |
Calculating the Excise Tax on Prohibited Transactions
(Posted May 22, 2005) |
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Technical Tip 144: |
Sale of Controlled Group Member
(Posted May 8, 2005) |
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Technical Tip 143: |
Application of RMD Rules to Annuities
(Posted April 22, 2005) |
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Technical Tip 142: |
Correcting Ineligible Participant Deferrals
(Posted April 8, 2005) |
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Technical Tip 141: |
Application of Anti-Cutback Rule to Plan Mergers
(Posted March 22, 2005) |
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Technical Tip 140: |
How To Correct DB Plan Overpayments
(Posted March 8, 2005) |
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Technical Tip 139: |
Tax Consequences of Repayment of Excess Distributions
(Posted February 22, 2005) |
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Technical Tip 138: |
Allocations to Employees with Less than 1000 Hours
(Posted February 8, 2005) |
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Technical Tip 137: |
HCE Elections Not to Participate
(Posted January 22, 2005) |
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Technical Tip 136: |
Deductions for Contributions to Plans for Employees of Controlled Group Members
(Posted January 8, 2005) |
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Technical Tip 135: |
Plan Termination and Benefit Accruals
(Posted December 22, 2004) |
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Technical Tip 134: |
Loss of Volume Submitter Status by Amendment
(Posted December 8, 2004) |
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Technical Tip 133: |
The Right to An Allocation
(Posted November 22, 2004) |
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Technical Tip 132: |
Definitely Determinable Allocation Groups
(Posted November 8, 2004) |
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Technical Tip 131: |
Certain Plan Amendments Do Not Require Full Vesting
(Posted October 22, 2004) |
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Technical Tip 130: |
Suspended Loans Require Interest
(Posted October 8, 2004) |
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Technical Tip 129: |
Accumulated Funding Deficiency Cannot Be Corrected By Terminating Plan
(Posted September 22, 2004) |
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Technical Tip 128: |
Distribution Options to the High-25
(Posted September 8, 2004) |
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Technical Tip 127: |
Impact of QDROs on Top Heavy Determinations
(Posted August 22, 2004) |
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Technical Tip 126: |
Plan Document Problems and Correction by Reformation
(Posted August 8, 2004) |
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Technical Tip 125: |
Money Purchase Taint on Conversion to Profit Sharing Plan
(Posted July 22, 2004) |
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Technical Tip 124: |
No Retroactive Change in Key Employee Status
(Posted July 8, 2004) |
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Technical Tip 123: |
Restoration Payment for Redemption Fee
(Posted June 22, 2004) |
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Technical Tip 122: |
Testing Treatment of Terminees for Compensation Paid in the Following Year
(Posted June 8, 2004) |
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Technical Tip 121: |
Treatment of Rollovers Under New Rules
(Posted May 22, 2004) |
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Technical Tip 120: |
In-Kind Contributions to Pension Plans
(Posted May 8, 2004) |
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Technical Tip 119: |
No Di Minimus Rule for Distributions
(Posted April 22, 2004) |
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Technical Tip 118: |
Determining HCEs of Acquired Businesses
(Posted April 8, 2004) |
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Technical Tip 117: |
Reforming Plan Documents to Correct Drafting Mistakes
(Posted March 22, 2004) |
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Technical Tip 116: |
Amendment Voids Volume Submitter Status
(Posted March 8, 2004) |
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Technical Tip 115: |
QDRO Distributions Under Top Heavy Lookback Rules
(Posted February 22, 2004) |
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Technical Tip 114: |
Cross Testing: Creating New Tiers After Year-End
(Posted February 8, 2004) |
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Technical Tip 113: |
Top Heavy Requirements After EGTRRA
(Posted January 22, 2004) |
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Technical Tip 112: |
Partial Terminations: A Facts and Circumstances Test
(Posted January 8, 2004) |
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Technical Tip 111: |
Reversion Rules Apply to DC Plans
(Posted December 22, 2003) |
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Technical Tip 110: |
Catch-up Contributions
(Posted December 8, 2003) |
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Technical Tip 109: |
Catch-up Contributions: Plan Limits in Plan Document
(Posted November 22, 2003) |
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Technical Tip 108: |
Restoration of Losses for Delayed Distributions
(Posted November 8, 2003) |
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Technical Tip 107: |
Capping the Safe Harbor Match for HCEs
(Posted October 22, 2003) |
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Technical Tip 106: |
Limiting Compensation for HCEs in 401(k) Safe Harbor Plans
(Posted October 8, 2003) |
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Technical Tip 105: |
Plan Allocations Must Comply with the Definite Written Program Requirement
(Posted September 22, 2003) |
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Technical Tip 104: |
Calculating the 415 Limit for Employers with Terminated DB Plans
(Posted September 8, 2003) |
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Technical Tip 103: |
Top Heavy Contributions for Deferral Only Participants
(Posted August 22, 2003) |
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Technical Tip 102: |
Correcting the Failure to Make a Safe Harbor Contribution
(Posted August 8, 2003) |
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Technical Tip 101: |
Determination Letters for Multiple Employer Plans
(Posted July 22, 2003) |
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Technical Tip 100: |
Documentation for Merging Plan Submissions
(Posted July 8, 2003) |
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Technical Tip 99: |
GUST Amendments for Merged Plans
(Posted June 22, 2003) |
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Technical Tip 98: |
Amending Merged Plans for GUST
(Posted June 8, 2003) |
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Technical Tip 97: |
Filing Forms 5300 for Merged Plans
(Posted May 22, 2003) |
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Technical Tip 96: |
Timing of Distributions on Plan Termination
(Posted May 8, 2003) |
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Technical Tip 95: |
The Mechanics of Making Contributions to Cross-Tested Plans
(Posted April 22, 2003) |
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Technical Tip 94: |
Calculating the Deductibility of Contributions for Plans with Dual Eligibility Provisions
(Posted April 8, 2003) |
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Technical Tip 93: |
Analysis of the First Plan Year Rule for 401(k) Plans
(Posted March 22, 2003) |
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Technical Tip 92: |
Reasonable Classification for Discrimination Testing
(Posted March 8, 2003) |
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Technical Tip 91: |
Correction of Ineligible Employee Deferrals
(Posted February 22, 2003) |
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Technical Tip 90: |
Calculation of Pre-59½ IRA Withdrawals
(Posted February 8, 2003) |
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Technical Tip 89: |
Careful Drafting for Entry Dates
(Posted January 22, 2003) |
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Technical Tip 88: |
Proration of Salary and Contribution Limits for Short Plan Years
(Posted January 8, 2003) |
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Technical Tip 87: |
Effect of QDRO on Payments to Restricted Employee
(Posted December 22, 2002) |
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Technical Tip 86: |
Deductibility of EPCRS Corrections by Plan Sponsor
(Posted December 8, 2002) |
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Technical Tip 85: |
Eligible Deferral Wages
(Posted November 22, 2002) |
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Technical Tip 84: |
Taxation of 415 Refunds
(Posted November 8, 2002) |
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Technical Tip 83: |
Controlled Group Issues for Sole Proprietorship and Corporation
(Posted October 22, 2002) |
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Technical Tip 82: |
Compensation Limits in Defined Benefit Plans
(Posted October 8, 2002) |
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Technical Tip 81: |
Make Up Distributions from a DB Plan
(Posted September 22, 2002) |
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Technical Tip 80: |
Missing Participants in Defined Contribution Plans
(Posted September 8, 2002) |
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Technical Tip 79: |
Forfeitures of De Minimus Balances
(Posted August 22, 2002) |
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Technical Tip 78: |
Following the Terms of the Plan
(Posted August 8, 2002) |
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Technical Tip 77: |
COLAs for DB Lump Sum Distributions
(Posted July 22, 2002) |
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Technical Tip 76: |
401(k) Plans and Rule of Parity
(Posted July 8, 2002) |
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Technical Tip 75: |
Testing Separate Controlled Group Member Plans
(Posted June 22, 2002) |
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Technical Tip 74: |
QJSA Requirements
(Posted June 8, 2002) |
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Technical Tip 73: |
The "Only Plan" Requirement for SIMPLEs
(Posted May 22, 2002) |
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Technical Tip 72: |
Restructuring into Component Plans to Pass General Testing
(Posted May 8, 2002) |
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Technical Tip 71: |
Invalidated SIMPLE Plans
(Posted April 22, 2002) |
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Technical Tip 70: |
Use of Excess DB Plan Assets
(Posted April 8, 2002) |
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Technical Tip 69: |
Use of Seasoned Money to Purchase Insurance
(Posted March 22, 2002) |
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Technical Tip 68: |
Inclusion of Compensation for Calculating Deductible Limits
(Posted March 8, 2002) |
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Technical Tip 67: |
IRS Interpretation of the 133-1/3% Anti-backloading Rule
(Posted February 22, 2002) |
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Technical Tip 66: |
Applying the Reasonable Classification Test to Terminated Employees
(Posted February 8, 2002) |
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Technical Tip 65: |
Protecting Early Retirement Benefits in Plan Termination
(Posted January 22, 2002) |
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Technical Tip 64: |
Transfer to 414(k) Account Does Not Eliminate Defined Benefit Characteristics
(Posted January 8, 2002) |
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Technical Tip 63: |
The 410(b) Transition Rule
(Posted December 22, 2001) |
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Technical Tip 62: |
PS-58 Cost Cannot Be Used to Satisfy Minimum Distribution Requirement
(Posted December 8, 2001) |
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Technical Tip 61: |
Top Heavy Contributions for Employees Excluded from Plan During Year
(Posted November 22, 2001) |
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Technical Tip 60: |
Top Heavy Determination of Aggregated Plans
(Posted November 8, 2001) |
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Technical Tip 59: |
DC Plan Issues: Minimum DC Allocation for Top-Heavy Plan
(Posted October 22, 2001) |
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Technical Tip 58: |
Other DB Issues: Automatic Cashout of Benefits Earned After Re-hire
(Posted October 8, 2001) |
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Technical Tip 57: |
Nondiscrimination: Acquisition Transition Rules and Plan Aggregation
(Posted September 22, 2001) |
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Technical Tip 56: |
Allocation of DB Deductions Among Partners
(Posted September 8, 2001) |
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Technical Tip 55: |
When must the plans of combined businesses comply with the Code's coverage requirements?
(Posted August 22, 2001) |
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Technical Tip 54: |
DC Plan Issues: Counting Contributions Provided by a Separate Plan under the Minimum Allocation Gateway Test of the 2000 IRS Proposed Regulations on Cross-Testing
(Posted August 8, 2001) |
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Technical Tip 53: |
DC Plan Issues: Designation Year for Annual Addition of Contribution to Money Purchase Plan
(Posted July 22, 2001) |
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Technical Tip 52: |
DC Plan Issues: Valuation Date for Participant Loan
(Posted July 8, 2001) |
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Technical Tip 51: |
Section 415: Required Adjustment to Plan Benefit under Increasing Annuity Form with Post-Separation Increases in 415 Limits
(Posted June 22, 2001) |
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Technical Tip 50: |
Section 415: Effect of Transfer of DB Benefit to 414(k) Account
(Posted June 8, 2001) |
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Technical Tip 49: |
Restatement of Merged Plan
(Posted May 22, 2001) |
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Technical Tip 48: |
Changes to Formula for Matching Contributions
(Posted May 8, 2001) |
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Technical Tip 47: |
Best Vesting Schedule Preserved After Merger
(Posted April 22, 2001) |
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Technical Tip 46: |
Deposits to Pay Expenses May Be Considered Contributions
(Posted April 8, 2001) |
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Technical Tip 45: |
When A Return of Excess Deferrals Occurs
(Posted March 22, 2001) |
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Technical Tip 44: |
Deducting Losses from Make-Up Contributions
(Posted March 8, 2001) |
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Technical Tip 43: |
Participant Loan Limitations
(Posted February 22, 2001) |
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Technical Tip 42: |
§401(k) Plans: Distribution upon Separation from Service
(Posted February 8, 2001) |
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Technical Tip 41: |
Back End Charges Not Fiduciary Breaches
(Posted January 22, 2001) |
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Technical Tip 40: |
Correcting Scrivener's Errors Requires Using Walk-in CAP
(Posted January 8, 2001) |
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Technical Tip 39: |
Payment of Distributions to Employers
(Posted December 22, 2000) |
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Technical Tip 38: |
Deferrals Not Permitted for Payments after Severance
(Posted December 8, 2000) |
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Technical Tip 37: |
Split Eligibility: Is it Discriminatory?
(Posted November 22, 2000) |
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Technical Tip 36: |
Correction of Hardship Distribution Failure
(Posted November 8, 2000) |
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Technical Tip 35: |
Correction of Deferrals Exceeding Plan Limits
(Posted October 22, 2000) |
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Technical Tip 34: |
Correction of Excess Rollover and Excise Tax
(Posted October 8, 2000) |
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Technical Tip 33: |
Correction of Typographical Errors in Plan Documents
(Posted September 22, 2000) |
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Technical Tip 32: |
Definition of Employment for Last-Day Allocation
(Posted September 8, 2000) |
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Technical Tip 31: |
Disclosure of Commissions
(Posted July 22, 2000) |
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Technical Tip 30: |
Excluding Participants by Name from a Cross-tested Plan
(Posted June 22, 2000) |
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Technical Tip 29: |
Plan Merger Automatically Transfers Title to Assets to Surviving Plan
(Posted June 8, 2000) |
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Technical Tip 28: |
Reduction of Annuity to Offset Overpayment
(Posted May 22, 2000) |
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Technical Tip 27: |
Problems in Electronic Payment of Withholding Tax
(Posted May 8, 2000) |
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Technical Tip 26: |
Dealing with Lost Participants in a Terminated DC Plan
(Posted April 22, 2000) |
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Technical Tip 25: |
Other: Plans for Inside Directors
(Posted April 8, 2000) |
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Technical Tip 24: |
Other DC Issues: Matching Contributions Made in Error
(Posted March 22, 2000) |
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Technical Tip 23: |
Other DC Issues: Conversion of Money Purchase Plan to 401(k)
(Posted March 8, 2000) |
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Technical Tip 22: |
Other DB Issues: Forms 5500 for Mergers and Short Plan Years
(Posted February 22, 2000) |
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Technical Tip 21: |
Other DB Issues: In-Service Distributions and Normal Retirement Age
(Posted February 8, 2000) |
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Technical Tip 20: |
Other DC Issues: Inclusion of Excess Deferrals/Contributions in Top
Heavy Ratio
(Posted January 21, 2000) |
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Technical Tip 19: |
DB to DC Plan Transfers: DB Plan Termination Distribution Option
(Posted December 22, 1999) |
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Technical Tip 18: |
Nondiscrimination: Coverage Requirements -- Excluding Certain Employee Classifications
(Posted December 8, 1999)
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Technical Tip 17: |
401(k) Brokerage Accounts: Consequence of Investment Manager Requirements
(Posted November 22, 1999) |
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Technical Tip 16: |
Amending Money Purchase Pension Plan Formula Prior to the Allocation Date
(Posted November 8, 1999) |
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Technical Tip 15: |
Use of Names to Define Tiered Allocation Groups
(Posted October 21, 1999) |
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Technical Tip 14: |
Merged Plans: What are the Reporting Requirements?
(Posted October 8, 1999) |
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Technical Tip 13: |
IRS Comments on Contribution to Money Purchase Pension Plan which Terminates Mid-Year
(Posted September 22, 1999) |
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Technical Tip 12: |
Reducing Distributions to Recoup Overpayments
(Posted September 8, 1999) |
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Technical Tip 11: |
Electronic Payment of Withholding Tax through Employer's Bank Account
(Posted August 23, 1999) |
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Technical Tip 10: |
Aggregation of Plans for Top Heavy Minimums
(Posted August 9, 1999) |
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Technical Tip 9: |
Nondiscrimination: Grouping by Names
(Posted July 22, 1999) |
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Technical Tip 8: |
Plans Should Specify the Vesting Schedule for Each Contribution Type Even if Some Contribution Types are Not Being Made
(Posted July 8, 1999) |
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Technical Tip 7: |
Dealing with Missing Participants in Terminating Defined Contribution Plans
(Posted June 22, 1999) |
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Technical Tip 6: |
Whether Cessation of Discretionary Matching Contributions Requires 100% Vesting
(Posted June 8, 1999) |
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Technical Tip 5: |
Impact of QDROs on Participant-Directed Accounts
(Posted May 21, 1999) |
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Technical Tip 4: |
May a Dormant Corporation Continue its Sponsorship of A Qualified Plan?
(Posted May 7, 1999) |
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Technical Tip 3: |
Requirement for Separate Tax Identification Number for Retirement Trusts...
(Posted April 8, 1999) |
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Technical Tip 2: |
Treatment of Allocations for Reclassified Employees
(Posted March 8, 1999) |
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Technical Tip 1: |
Elective Deferrals from Severance Pay and Accumulated Vacation Pay
(Posted February 8, 1999) |
