Tag: retirement plan regulations

Barry’s Pickings: November 7—Five Good Questions

Michael Barry, president of October Three (O3) Plan Advisory Services LLC, points out that, while the candidates for the midterm elections are not spouting their views on retirement policy as part of their platforms, the results of the elections may indeed affect retirement policy.

PBGC Makes Available 2018 Premium Filing Instructions

The PBGC expanded the examples about how to determine premiums in a year when a plan is involved with a spinoff, merger or consolidation, and it expanded the section about short plan years to provide additional information for plans expecting to distribute assets during the 2018 plan year pursuant to a standard termination.

Missing Inaction

What are the rules for locating missing retirement plan participants and what should plan sponsors do when they’re found?

Non-Electing Church Plans Subject to Some Pre-ERISA Requirements

Non-electing church plans are exempt from the Employee Retirement Income Security Act (ERISA) provisions pertaining to participation, coverage, and vesting; however, these plans are subject to the requirements for participation, coverage and vesting that were in effect on September 1, 1974, prior to the enactment of ERISA.