Retirement Plans
|
Guidance Project
|
Type
|
Projected Date
(DOL Only)
|
On Agenda
Since:
|
Tax
|
DOL
|
Guidance on frozen defined benefit plans and related matters
|
X
|
|
|
8/2013
|
Guidance on rules applicable to ESOPs
|
X
|
|
|
12/2010
|
Guidance on exceptions to additional tax under §72(t) on early distributions from retirement plans and IRAs
|
X
|
|
|
9/2011
|
Regulations on the application of the normal retirement age regulations under §401(a) to governmental plans
|
X
|
|
|
12/2010
|
Revenue procedure under §§401(a) and 403(a) updating interim amendment procedures in Rev. Proc. 2007-44
|
X
|
|
|
12/2012
|
Final regulations under §401(a)(9) on deferred annuities
|
X
|
|
|
12/2012
|
Final regulations on suspension or reduction of safe harbor contributions under §§401(k) and (m)
|
X
|
|
|
11/2009
|
Final regulations under §402(a) regarding the treatment of incidental benefits provided under a qualified plan
|
X
|
|
|
9/2011
|
Guidance under §402(c) on distributions that are disbursed to multiple destinations
|
X
|
|
|
9/2011
|
Regulations under §402A on distributions from designated Roth accounts that are disbursed to multiple destinations
|
X
|
|
|
9/2011
|
Guidance under §402A on in-plan rollovers from qualified plans to designated Roth accounts under §902 of American Taxpayer Relief Act of 2012
|
X
|
|
|
8/2013
|
Guidance under §404 on deductions for employer contributions to qualified plans
|
X
|
|
|
8/2013
|
Guidance on rules applicable to IRAs under §§408 and 408A
|
X
|
|
|
9/2011
|
Guidance updating regulations for service credit and vesting under §411
|
X
|
|
|
9/2011
|
Regulations under §411(a)(11)
|
X
|
|
|
8/2013
|
Final regulations relating to hybrid plans under §§411(a)(13) and 411(b)(5), as added by the Pension Protection Act of 2006 (PPA)
|
X
|
|
|
9/2011
|
Guidance relating to conforming amendments adopted in connection with final regulations under §§411(a)(13) and 411(b)(5), as added by PPA
|
X
|
|
|
9/2011
|
Guidance on issues relating to pension equity plans
|
X
|
|
|
9/2011
|
Regulations on the definition of governmental plan under §414(d)
|
X
|
|
|
12/2012
|
Regulations on the status of Indian tribal governmental plans as a governmental plan under §414(d)
|
X
|
|
|
12/2012
|
Guidance on pick-up arrangements under §414(h)(2)
|
X
|
|
|
12/2010
|
Regulations on eligible combined plans under §414(x), as added by PPA
|
X
|
|
|
11/2009
|
Regulations under §415 regarding §7873 Treaty Fishing Rights income
|
X
|
|
|
8/2013
|
Final regulations under §417(e) to simplify the treatment of optional forms of benefit that are paid partly in the form of an annuity and partly in a more accelerated form
|
X
|
|
|
12/2012
|
Final regulations on determination of minimum required contributions under §430, as added by PPA
|
X
|
|
|
Prior to Fall 2008
|
Revenue procedure under §430 relating to approval for funding method changes to reflect changes to the minimum funding requirements made by PPA
|
X
|
|
|
12/2012
|
Regulations on additional issues relating to funding and related rules for single-employer plans under §§430 and 436
|
X
|
|
|
9/2011
|
Notice on additional issues relating to funding and benefit limitation relief for single-employer plans under the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010
|
X
|
|
|
12/2010
|
Guidance under §3405 regarding distributions made to payees with an address outside the United States
|
X
|
|
|
12/2012
|
Guidance concerning §4975
|
X
|
|
|
8/2013
|
Final regulations to designate the Form 8955-SSA as the form to satisfy the §6057 reporting requirements
|
X
|
|
|
12/2012
|
Guidance under §§6057, 6058, and 6059 for late filers of Form 5500 series
|
X
|
|
|
12/2010
|
Revenue procedure updating Rev. Proc. 2007-44 for determination letters for individually designed plans
|
X
|
|
|
9/2011
|
Guidance on group trusts under Revenue Rulings 81-100 and 2011-1
|
X
|
|
|
12/2012
|
Guidance facilitating rollovers into retirement plans
|
X
|
|
|
9/2011
|
Additional guidance on issues relating to lifetime income from retirement plans
|
X
|
|
|
11/2009
|
Guidance on certain issues related to multiple employer plans
|
X
|
|
|
12/2012
|
Revenue Procedure amending Revenue Procedure 2013-12 relating to Employee Plans Compliance Resolution System to provide guidance with regard to certain corrections
|
X
|
|
|
8/2013
|
Guide or similar requirement for §408(b)(2) disclosures
|
|
X
|
1/2014 (Proposed regulation)
|
1/2012
|
Annual funding notice -- Implement PPA §501
|
|
X
|
3/2014 (Final regulation)
|
Prior to Fall 2008
|
Target date funds -- Increased disclosure to participants
|
|
X
|
3/2014 (Final regulation)
|
4/2010
|
Abandoned plan program -- Amend to expand scope of individuals entitled to be a “qualified termination administrator”
|
|
X
|
4/2014 (Final regulation)
|
12/2010
|
Standards for Brokerage Windows -- Review the use of brokerage windows in participant-directed individual account retirement plans
|
|
X
|
4/2014 (Request for Information)
|
11/2013
|
Pension benefit statements -- Implement PPA §508
|
|
X
|
8/2014 (Proposed regulation)
|
Prior to Fall 2008
|
__Definition of “fiduciary” -- Expand to include more persons, such as pension consultants, as fiduciaries
|
|
X
|
8/2014 (Re-proposed regulation)
|
12/2010
|
Annuity Selection Safe Harbor for Individual Account Plans
|
|
X
|
10/2014 (Proposed regulation)
|
11/2013
|
__Executive Compensation
|
Guidance Project
|
Type
|
Projected Date
(DOL Only)
|
On Agenda
Since:
|
Tax
|
DOL
|
_Final regulations under §83 to incorporate the holding in Rev. Rul. 2005-48
|
X
|
|
|
11/2009
|
Regulations under §86 regarding rules for lump-sum elections
|
X
|
|
|
8/2013
|
Final regulations under §162(m) on the stock-based compensation aggregate limit rule under Treas. Reg. §1.162-27(e)(2), and the transition relief under Treas. Reg. §1.162-27(f)(1)
|
X
|
|
|
9/2011
|
Guidance under §§280G and 4999(a) on change in ownership
|
X
|
|
|
12/2010
|
Regulations under §404 on the application of the “in which or with which ends” rule and the exceptions to that rule in §1.404(a)-12(b)
|
X
|
|
|
9/2011
|
Final regulations on income inclusion under §409A
|
X
|
|
|
11/2009
|
Revenue ruling under §419A on the definition of post-retirement medical benefits
|
X
|
|
|
9/2011
|
Revenue ruling under §424(c)(1)(B) on whether there is a disposition of Incentive Stock Option or Employee Stock Purchase Plan shares on receipt of boot by a target shareholder in a §368(a)(1) reorganization
|
X
|
|
|
9/2011
|
Regulations under §457(f) on ineligible plans
|
X
|
|
|
Prior to Fall 2008
|
__Health Care and Other Benefits
|
Guidance Project
|
Type
|
Projected Date
(DOL Only)
|
On Agenda
Since:
|
Tax
|
DOL
|
Final regulations on cafeteria plans under §125
|
X
|
|
|
Prior to Fall 2008
|
Guidance under §132(f) on the use of electronic forms of fare media to distribute qualified transportation fringe benefits
|
X
|
|
|
9/2011
|
Guidance under §162(m)(6), as added by the ACA
|
X
|
|
|
12/2010
|
Regulations amending §1.419A-2T relating to collectively bargained welfare benefit funds
|
X
|
|
|
12/2012
|
Regulations under §512 explaining how to compute unrelated business taxable income of voluntary employees’ beneficiary associations described in §501(c)(9)
|
X
|
|
|
12/2010
|
Final regulations under §§3101(b), 3102(f), and 1401(b) on the Additional Medicare Tax on employees and self-employed individuals as added by §9015 of the ACA
|
X
|
|
|
8/2013
|
Final regulations under §§3127, 3121(b)(3)(A), and 3306(c)(5) making certain FICA exceptions available for disregarded entities
|
X
|
|
|
8/2013
|
Final regulations under §3504 on reporting employment taxes for home care service recipients
|
X
|
|
|
5/2013
|
Final regulations under §3504 designating certain parties that file employment tax returns under their EINs for their clients’ workers as persons required to perform acts of employers
|
X
|
|
|
8/2013
|
Revenue procedure under §3504 updating and consolidating existing guidance related to the procedures for authorizing agents to perform employment tax acts on behalf of an employer
|
X
|
|
|
5/2013
|
Regulations under §4980G on interaction of §4980G and §125 with respect to comparable employer contributions to employees’ HSAs
|
X
|
|
|
Prior to Fall 2008
|
Final regulations on shared responsibility for employers regarding health coverage under §4980H, as added by §1513 of the ACA
|
X
|
|
|
8/2013
|
Guidance under §6402 on employee consents obtained by employer to claim a refund of FICA taxes
|
X
|
|
|
5/2013
|
Guidance relating to the Mental Health Parity and Addiction Equity Act of 2008
|
|
X
|
12/2013 (Final regulation)
|
7/2013
|
Amendments to regulations regarding excepted benefits
|
|
X
|
12/2013 (Proposed regulation)
|
12/2013
|
Guidance relating to the 90-day waiting period limitation under the ACA
|
|
X
|
2/2014 (Final regulation)
|
7/2013
|