Employee Benefits Projects on the IRS' 2000 Priority Guidance Plan
Excerpts from the 2000 Priority Guidance Plan
(issued by IRS March 21, 2000, http://www.ustreas.gov/taxpolicy/library/buspln00.pdf)
Employee Benefits
A. Retirement Benefits
- Final regulations relating to plan loans under section 72(p).
- Proposed regulations regarding additional issues relating to plan loans under section
72(p).
- Guidance relating to consolidated employee plans compliance resolution system
(EPCRS).
- Final regulations relating to rollovers involving qualified plans under section 401(a)(31).
- Guidance relating to cash or deferred arrangements under section 401(k).
- Guidance under section 401(m).
- Guidance under section 401(a)(9) on required minimum distributions.
- Guidance with respect to mortality tables used for determining required minimum
distribution rules.
- Guidance relating to the determination of earnings on excess IRA contributions.
- Guidance relating to Roth IRA reporting requirements.
- Guidance relating to the application of section 411(a).
- Proposed regulations relating to the application of the anticutback rules to optional
forms of payment under section 411(d)(6).
- Final regulations relating to the application of the anticutback rules to optional forms of
payment under section 411(d)(6).
- Final regulations under sections 411 and 417 relating to cashouts of benefits under
qualified plans.
- Guidance relating to the definition of highly compensated employee under section
414(q).
- Guidance relating to the application of the retroactive annuity starting date provisions
under section 417(a)(7).
- Guidance on treatment of amounts not contributed as a result of current liability full
funding limit for funding methods that do not maintain amortization bases.
- Revise and update Revenue Procedure 78-37 on requesting a change in funding
method.
- Revenue Procedure granting automatic approval for certain changes in funding
methods.
- Guidance on mortality tables.
- Notice relating to new comparability plan design. (Complete. See Notice 2000-14.)
- Revenue Procedure regarding the determination letter program for plan amendments
relating to recent legislation.
- Guidance relating to use of new technologies in delivering notice to interested parties.
- Guidance relating to cash balance pension plans.
- Guidance relating to the application of the rollover provisions to certain hardship
distributions.
- Guidance relating to the application of the nondiscrimination and coverage rules to
church plans.
- Guidance relating to other discrete nondiscrimination issues.
- Guidance relating to timing of plan deductions following up on Revenue Ruling 90-105.
- Guidance relating to the application of section 1042(e) to transfers to partnerships.
- Guidance relating to ESOP loan refinancing.
- Guidance on waiver of section 4971(b) excise tax in standard terminations of defined
benefit plans. (Completed. See Rev. Proc. 2000-17.)
- Regulations implementing section 420(c)(3)(E).
- Proposed regulations relating to section 457(b) plans.
- Guidance relating to reporting and withholding for section 457(b) plans.
- Guidance relating to severance pay plans under section 457(e)(11).
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B. Health Care and Other Benefits, Nonqualified Deferred Compensation and Employment Taxes
- Guidance on certain issues relating to funding arrangements for nonqualified deferred
compensation.
- Revision of Revenue Procedure 71-19 regarding nonqualified deferred compensation.
- Guidance on certain uses of stock options as deferred compensation.
- Guidance under section 83.
- Guidance relating to incentive stock options.
- Guidance relating to employee stock purchase plans.
- Final regulations under section 125 relating to cafeteria plans.
- Proposed regulations under section 125 regarding additional issues relating to cafeteria
plans.
- Final regulations under section 125 regarding additional issues relating to cafeteria
plans.
- Final regulations under section 132(f).
- Final regulations under section 4980B regarding COBRA requirements for health care
continuation coverage.
- Final regulations under section 9801 relating to the Health Insurance Portability and
Accountability Act (HIPAA).
- Regulations regarding nondiscrimination requirements under section 9802 relating to
HIPAA.
- Guidance under section 9802(c) relating to HIPAA.
- Guidance on tip reporting.
- Final regulations on electronic tip reporting under section 6053(a).
- Regulations under section 6205 relating to interest free adjustments.
- Guidance on electronic filing of Form 8850.
- Guidance facilitating electronic employment tax reporting.
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