"Form 8915-F is a redesigned Form 8915. Beginning in 2021, additional alphabetical Forms 8915 ... will not be issued. The same Form 8915-F will be used for distributions for qualified 2020 disasters (and qualified 2021 and later disasters, if enacted) and for each year of reporting of income and repayments of those distributions.... Earlier Forms 8915 had a different alphabetical Form 8915 for each year of disasters and a different form for each year the alphabetical form existed."

Also available for tax year 2021: 

• 2021 Form 8915B: Qualified 2017 Disaster Retirement Plan Distributions and Repayments, and its Instructions for 2021
• 2021 Form 8915C: Qualified 2018 Disaster Retirement Plan Distributions and Repayments
• 2021 Form 8915D: Qualified 2019 Disaster Retirement Plan Distributions and Repayment

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"Requirements for Applicable Employers to enroll in NY Secure Choice became effective December 31, 2021 without a clear mechanism to do so.... Applicable Employers should ... [c]onsider the pros and cons of various approaches, including sponsoring their own plan, issuing requests for proposals for service providers and investment advisors to assist with managing a plan, or perhaps considering whether a pooled employer plan approach is desirable."  MORE >>

32 pages. "From FY 2018 to FY 2020, overall case quality scores for EP Examinations decreased by 23 percent. Scores declined for all three quality measures: Proper Identification, Development, and Resolution of Issues; Timeliness; and Communications, and for 19 (95 percent) of the 20 quality elements"  MORE >>

"Plan committees help meet participant interests and are a prudent way for the plan sponsor to mitigate risk, especially fiduciary risk. However, a retirement plan committee has many more benefits -- not the least of which is making all parties accountable, including the plan advisor and recordkeeper."  MORE >>

"January was a mixed month for pensions, as higher interest rates and lower stock markets pushed pension assets and liabilities down last month. Both model plans ... were close to even on the month, with Plan A improving less than 1% while the more conservative Plan B lost a similar amount."  MORE >>

"Investment returns were negative for the month, offset somewhat by a reduction in liabilities due to increasing discount rates. The end-of-January index level of 89.3 reflects a decrease of 0.4% for the month."  MORE >>

"The city of San Diego will be offering retroactive defined benefit pension benefits to thousands of city employees who were previously only offered defined contribution plans. The decision comes after the California Supreme Court overturned 2012's Proposition B ... [which] shifted all city employees except police officers away from pensions to DC plans. The law was in effect from July 2012 through July 2021."  MORE >>

"Last July, attorneys for the class announced that they had requested attorneys' fees of 25% of the proposed settlement amount, lower than the customary 33% awarded in similar ERISA class actions."  MORE >>

"A qualified HSA funding distribution (QHFD) allows for the transfer of funds from an IRA to an HSA. The rollover is tax-free. Moving funds from an IRA to an HSA may have more tax advantages than saving in an IRA alone."  MORE >>

"Most stock plan respondents (75%) feel confident in their ability to access their stock plan account, but only half (52%) understand how to sell their stock plan shares. Fewer still (34%) report understanding how to estimate the potential tax impact of their stock plan benefits ... 4 in 5 employees believe their companies should play a role in helping them to maximize the financial potential of their stock plan benefits."  MORE >>