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Federal Law Update for Governental Plans, 2003-2004
Calhoun Law Group, P.C.Link to more items from this source
[Guidance Overview]
Oct. 20, 2004

Topics covered: Department of Labor Regulations on Mandatory IRA Rollovers of Small Cashouts (September 28, 2004); IRS guidance on deferral of termination pay; Minimum Distribution Rules under Internal Revenue Code section 401(a)(9) (June 14, 2004); Department of Labor Guidance on Missing Participants in Terminating Defined Contribution Plans (Field Assistance Bulletin 2004-02 (September 30, 2004); and Deemed IRAs (section 408(q).

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