| The BenefitsLink Newsletter - Retirement Plans Edition |  |
July 17, 2001 - 13,354 subscribers
Today's sponsor: Guide to the Form 5500 Series: 2001 Edition for 2000 Plan Years (click)
The Guide to the Form 5500 Series: 2001 Edition for 2000 Plan Years provides plan administrators concise, complete explanations of the forms, schedules, and instructions in the Form 5500 Series, which was revamped last year. Written by respected author and lecturer Valeri L. Stevens. Just $134, but what a time-saver! Click for more details or to order online now.
Additional Model Amendment for Retirement Plans for Proposed MRD Regulations (PDF)
Excerpt: "This announcement responds to concerns by qualified plan sponsors that intended to use the 2001 Proposed Regulations for distributions for 2001 but made required minimum distributions for 2001 under the 1987 Proposed Regulations prior to the date on which the plan began operating under the 2001 Proposed Regulations." (Internal Revenue Service)
Model Amendment for 2001 Minimum Distribution Regs Allows Effective Date Other than January 1
Commentary by Sal Tripodi. Excerpt: "If the alternative amendment is used, the plan starts calculating minimum distributions under the 2001 Regulations only as of the date specified in that amendment ... The alternative amendment is only available for 2001. If a plan is not going to start using the 2001 Regulations until a later calendar year (e.g., 2002), the original model amendment must be used." (TRI Pension Services, Inc.)
Analysis of the New Retirement Plan Rules: Corporate and Multiemployer Plans (PDF)
Excerpt: "This Legislative Information Bulletin presents an in-depth review of EGTRRA's implications for sponsors of corporate and multiemployer defined benefit and defined contribution plans. The discussion includes a summary of each specific plan issue, including a description of the issue under prior law and EGTRRA, as well as an analysis of and commentary on applying EGTRRA's provisions." (Milliman USA)
Analysis of the New Retirement Plan Rules: Plans Sponsored by Tax-Exempt Organizations (PDF)
29 pages. Excerpt: "This Legislative Information Bulletin presents an in-depth review of EGTRRA's implications for tax-exempt organizations' retirement plans. (Milliman USA)
Analysis of the New Retirement Plan Rules: Plans Sponsored by Public Employers (PDF)
23 pages. Excerpt: "This Legislative Information Bulletin presents an in-depth review of EGTRRA's implications for retirement plans sponsored by state and local governments." (Milliman USA)
Another Question is Answered in the Correcting Plan Defects Q&A Column
Can a new plan that does not have a favorable determination letter use the Self-Correction Policy ("SCP") to correct a significant defect? (BenefitsLink.com)
What Determines 401(k) Participation and Contributions?
Alicia H. Munnell, Boston College; Annika Sunden, Center for Retirement Research at Boston College; Catherine Taylor, Boston College. Conference paper from the 3rd Annual Joint Conference of the Retirement Research Consortium, May 17-18, 2001. (Center for Retirement Research, Boston College)
Imperfect Knowledge, Retirement, and Saving
Alan L. Gustman, Dartmouth College; Thomas L. Steinmeier, Texas Tech University. Conference paper from the 3rd Annual Joint Conference of the Retirement Research Consortium, May 17-18, 2001. Excerpt: "The knowledge measures suggest that misinformation or lack of information about retirement benefits is the norm." (Center for Retirement Research, Boston College)
Annuity Markets and Retirement Security
James M. Poterba, MIT. Conference paper from the 3rd Annual Joint Conference of the Retirement Research Consortium, May 17-18, 2001. Excerpt: "This paper describes the role of adverse selection in annuity markets, and discusses the potential role of compulsory annuitization for retirement plan accruals as a method of reducing adverse selection." (Center for Retirement Research, Boston College)
Are American Households Saving Enough for Retirement?
William G. Gale, The Brookings Institution; Cori E. Uccello, Urban Institute; Eric Engen, Federal Reserve Board. Conference paper from the 3rd Annual Joint Conference of the Retirement Research Consortium, May 17-18, 2001. (Center for Retirement Research, Boston College)
Archive of IRS "Employee Plans News"
Excerpt: "A publication of the Employee Plans office of the TE/GE Operating Division of the IRS, these newsletters present information about retirement plans. The freely available Adobe Acrobat Reader software is required to view, print and search these files." (Internal Revenue Service)
Another Question is Answered in the Stock Options, Restricted Stock and Other Long-Term Employment Incentives Q&A Column
How do employers handle employees who have vested stock options but who leave the company either voluntarily or involuntarily? (BenefitsLink.com)
Another Question is Answered in the Stock Options, Restricted Stock and Other Long-Term Employment Incentives Q&A Column
If an option that's "in the money" is exercised, and stocks are acquired but not sold, then my tax liability is on the "spread" at exercise, correct? So to avoid risk, isn't it wise to exercise, acquire and then sell? In other words, why should someone exercise a stock option, pay the tax, and then risk having the stock's value drop? (BenefitsLink.com)
Stock Options No Longer Guaranteed Windfalls for CEOs
Excerpt: "A look through the list of executives at companies that have been acquired or fallen on hard times offers stark lessons in what some compensation experts call 'at-risk compensation.'" (Washington Post)
Newly Posted or Renewed Job Openings (Post Yours!)
| Consultant, Employee Benefit | for The Standard Insurance Company in ALL STATES |
| Document Coordinator | for PNC in PA |
| Benefits Specialist | for Fifth Third Bank in OH |
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Copyright 2001 BenefitsLink.com, Inc., but you may freely distribute this email newsletter in whole. This newsletter is edited by David Rhett Baker, J.D.
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