This is the most recent summary of state tax withholding provisions that I have seen:

http://www.cigna.com/professional/pdf/CPA_iidw0201.PDF

I'm pretty sure some things are out of date. Does anyone have a more up to date / complete list or link?

(Interestingly, if you look for this on the Cigna website, the link is inactive.)

Is there any requirement for a plan sponsor to provide a plan participant with ...

a history of their transactions in the plan?

transaction details?

employee's rate of return on investments?

Or are the ERISA disclosure to participant requirements (SPD, SAR, statement of accrued benefits, etc.) the only ones that apply?

If I am a managing member of an LLC not currently on payroll (my share of net profits reported on K-1) can I participate on the company sponsored 401K plan. Can I participate in the company sponsored health insurance (Cafeteria plan)?

I recently got remarried and went to change my 401K beneficiary form. Because I have a substantial amount of money in this account I want to split my beneficiary to a split between my new wife and my two children. The form that my company supplied me indicates that I can not designate a new primary beneficiary other than my wife unless she gives written consent. This seems like it can not be right since I acquired these assets prior to marriage. If this is the case what law supports this requirement.

What premium do you charge to continuees when the carrier charges you age and gender banded rates as opposed to composite or average rates? The employer charges the active employees based on an average that the employer determines, even though the carrier actually bills the employer based on the actual age and gender of the employee.

Hello, everyone...

Financial journalist checking in, preparing for an upcoming article. This is my first post, but this seems like a great board!

What are the minimum fiduciary responsibilities, if any, a 401(k) sponsor has to plan participants? Have any been successfully sued for, say, allowing a 59 year-old employ to invest most of his plan into a high-tech fund that tanked right before he retired?

What are the minimum standards--either by statute, caselaw, or common practice--of employee education regarding 401(k)s?

Many thanks,

Jason

Ft. Lauderdale, FL

With the new regulations that permit rollovers between 401(k) and 403(B) plans, there is no longer a need for my church client to maintain both types of plans. They would like to merge the two plans together. Anyone who has seen anything commenting about this possibility, I would appreciate the info.

Thanks.

I am interested in finding out what reporting metrics other employers ask of their health plans for HMO, POS, PPO, alternative funding arrangements, etc. (For example do metrics include claims experience, utilization, benchmarks to other like size groups, MLR, etc) Do you have examples of reports you can share? How often do you recieve reports and in what format?

Thanks in Advance!

My former employee leaves contibutions in the plan post termination until 5 year of non-service have past. Then the constributions are forfeited. However, the summary plan description says that the participant is always entitled to their contibutions and the earnings on both the employee's and the employer's contribution. When the five years had passed, the conpany contributions were withdrawn, but the earnings on those company contributions remained. In fact the comapany issued me a letter explaining this and stating the amount to be removed. Subsequently (one year later), the plan administrator has changed and in the transfer, the earnings on the company contributions were removed.

To me this seems to violate the plan. Any suggested course of action?

I have a client who sponsors a db pension, 401(k) and money purchase pension plan.

The money purchase pension plan is a social security replacement plan under which the employer contributes 7.65% of compensation and the employee contributes 7.65% of compensation.

The employee poortion is currently after-tax, but the employer is considering utilizing 414(h) and treating the employee portion as employer pre-tax contribution.

Other than 415 issues with the definitiuon of compensation, is there any issue that would prevent me from amending the 401(k) and defined benefit pension plans to define compensation for benefit purposes (not 415) to include the pick-up contribution?

Hi -

Does Domestic Partner coverage need to be deducted post-tax, or can it be deducted pre-tax?

I have seen on another site where someone had a client who was charging it all pre-tax, but I'm being told (and it has been my understanding) that it must be deducted post-tax.

On the same note, if it is a post-tax deduction, is only the additional premium for the domestic partner charged post-tax, or is the entire amount?

Can someone clarify?

Thanks much!!!!!

I recently separated from an Employer or the Employer terminated me for undefined reasons. I tried to get my 401K distribution approx. 8 days after my employment was terminated. I was told by the plan administrator that I was listed as on a "Leave of Absence" and they could not give me a disribution until this wa cleared up. 41 days later the plan administrator had the same response. 43 days passed from my first call until the plan administrator/employer changed my status of employment. In this time I lost approx. $50,000 in vested funds. Is my employer liable for this loss in any way?

A prospective client informed me that the rabbinical council advised him that is was acceptable to take a non-taxable distribution of $15,000 per year from his 403b account for "living expenses." What section of the code or PLR supports this position?

Client has a 401(k) plan subject to J&S rules. A married participant is requesting a distribution and has been married only a few months. Can the plan administrator make the distribution without the spouses consent under the one-year marriage rule? Does the plan document have to specifically state this rule? Thank you.

Can anyone point me in the direction of more detialed info about the new portability issues. For example when rolling over a qualified plan into a 403b plan, can the assets be commingled, or do they need to be accounted for seperately. Can a SEP-IRA composed on employer contributions be rolled over into a 403b account? Are there any resources (articles, etc.) out there that talk about the record keeping issues for these rollovers. Any help would be appreciated - thanks in advance

I'm taking an informal and unscientific survey of those who plan to file a determination letter request for their (k) plans by 12/31/2001. Schedule Q (nondiscrimination results) is optional. Given the current IRS study on the DL program and the thought being given to eliminating it altogether, I'm interested in learning whether you plan to file Schedule Q with your DL request and, if not, why not.

Please feel free to reply offline if you aren't comfortable posting a reply in plain view!

Thanks in advance for any replies.

hank

Spouse waived benefit (form she filled out is notarized, has an explantion of benefits, etc.) Even so, she claims she didn't understand what she was agreeing to. While she seems basically "up a creek", I did notice one thing:

annuity start date is 2 weeks before date waiver signed.

While that is allowed now, in 94 the "not more then 90 not less then 30" day rule didn't have the "retoractive annuity start date" language.

Is this a "per se" violation? Meaning - is the waiver invalid because she didn't sign it "not less then 30 days" before the annuity start date?

I'm sure this issue has been raised before, but I can't sem to find the thread.

Client has an MP Plan and a 401(k) Plan. Based on the new EGTRRA 404 limits, the MP Plan is no longer necessary.

If we merge the two plans together, does the MP Plan have to provide for 100% vesting (as would be required if we terminated the Plan)?

Any help and/or sites would be appreciated.

Thanks in advance.

May a non-spouse beneficiary of a 403b, roll the distribution over to another 403b and or an IRA? Or is rollover treatment not permitted.

I'm sure this situation isn't unique! A divorced participant died without a designated beneficiary for a defined contribution pension plan. Through the order set forth in the plan, his son (8) is the beneficiary. The ex-wife/mother cannot/will not get the documents showing that she is the legal guardian of the son's estate. The required minimum distribution rules say that for a non-designated beneficiary, pay-out must be by the 5th year after the participant's death. The son will not be 18 for 10 years. Any suggestions? (Remember, the mother won't be named the legal guardian of his estate).

Thanks!