Topics: [1] Required minimum distributions; [2] Plan establishment; [3] Expansion of 401(k) plan deferral opportunities to long service part-time employees; [4] New safe harbor 401(k) plan requirements; [5] Increasing automatic contribution maximum for QACAs; [6] Change in calculation of annual addition limit for defined contribution plans; [7] Pension plan changes on phased retirement distribution commencement; [8] Frozen pension plan nondiscrimination relief; [9] Deadline for required plan amendments; [10] Participant loan changes; [11] Distribution for birth or adoption of a child; [12] Qualified disaster distribution; [13] Automatic extensions for taxpayers in federally declared disaster areas; and [14] Increase in penalty for failure to file Form 5500.  MORE >>