Quick Reference to ERISA Compliance, 2013 Edition

With Quick Reference to ERISA Compliance, you can easily determine what you need to do to comply with all the ERISA rules and the many related IRS, DOL, and PBGC requirements. Full of instructive flowcharts and plain-English guidance, you get instant direction on the reports and disclosures needed for your plan.

Quick Reference to ERISA Compliance also provides you with practical tools and sound advice on planning, record-keeping and scheduling. It's packed with solid, easy-to follow advice, including:

• A comprehensive collection of sample documents, with advice on how to use them and which plans they cover
• Worksheets that provide step-by-step guidance to every aspect of ERISA compliance and reporting
• A compliance calendar that covers key deadlines IRS and PBGC reporting requirements
• Advice on ERISA rules regarding documentation, claims, bonding and trust requirements

The 2013 Edition has been updated to include:

• Defined Benefit Plan funding changes
• Defined Benefit Plan premium rate smoothing under MAP21 Legislation
• PBGC new Voluntary Compliance Program
• Annual Report Form 5500 updates
• And much more!

• 1. Overview
• 2. Plans Subject to ERISA A. General Coverage Provisions
  • Plans Exempt from ERISA
  • Covered Pension Plans
  • Covered Welfare Plans
  • Covered Section 6039D Plans
• 3. Reporting and Disclosure Exemptions and Electronic Distribution
  • General Information
  • Exemptions for Various Types of Plans
  • DOL Electronic Distribution Safe Harbor
  • IRS Rules for Electronic Plan Communications
• 4. Annual Reports
  • General Information
  • Annual Report Form
  • Plans Required to File Annual Reports
  • Accountant's Opinion
  • Due Date
  • EFast-2
  • Form M-1 for MEWAs and Others
  • Penalties for Noncompliance
• 5. Summary Annual Reports
  • General Information
  • Plans Subject to SAR Requirements
  • SAR Requirements
  • When and How to Distribute SAR Information
  • Multiemployer Plan Summary Report
• 6. PBGC Reporting Requirements
  • Plans Subject to Coverage by PBGC Insurance Program
  • General Filing Requirements for PBGC Forms
  • Premium Payments
  • PBGC Premium Payment Forms
  • Notice of Reportable Event
  • Notice of Failure to Make Timely Contributions
  • Annual Financial and Actuarial Information Reporting
  • Notice of Substantial Cessation of Operations or Withdrawal from Plan
  • Single Employer Plan Termination Notices
  • Multiemployer Termination, Insolvency, Liability Notices
• 7. Summary Plan Descriptions
  • General Information
  • Plans Required to Distribute SPDs
  • Style, Format, and Content Requirements
  • When and How to Distribute SPDs
  • Retirees, Beneficiaries, and Vested Separated Participants
  • Successor Pension Plans
  • Special Rules for SIMPLEs
• 8. Summary of Material Modifications
  • General Information
  • Plans Required to Distribute SMMs
  • Exceptions to SMM Requirements
  • Distribution of SMMs
• 9. Additional Notice Requirements for Retirement Plans
  • Consent to Distribution
  • Notice of Qualified Joint and Survivor Annuity
  • Notice of Withholding and Rollover Treatment
  • Notice of Suspension of Benefits
  • Domestic Relations Order Notices
  • Notice of Qualified Pre-Retirement Survivor Annuity
  • Periodic Statement of Accrued Benefits
  • Notice of Distribution of Excess Deferrals and Contributions
  • "404(c)" Notice for Plans Permitting Investment Direction by Plan Participants
  • Notice of 404(c) Plan's Default Investment Fund
  • Notice of Automatic Contribution Arrangement
  • Notice of 401(k) Plan Safe Harbor
  • Notice of Eligible Investment Advice Arrangement .
  • Notice of Right to Divest Employer Stock in Defined Contribution Plan
  • Notice of Individual Account Plan Blackout Period
  • Notice of Qualified Change in Investment Options
  • Notice for SIMPLE IRAs
  • Notice of Defined Benefit Pension Plan Funding
  • Notice of Funding Based Limitation on Distributions and Accruals
  • Notice of Failure to Make Timely Contributions
  • Notice of Significant Reduction in Benefit Accruals
  • Notice of Transfer to Retiree Health Account
  • Notice of Multiemployer Plan's Critical or Endangered Status
  • Notice of Reduction to Adjustable Benefits
  • Multiemployer Plan Funding Information Made Available on Request
  • Notice of Funding Waiver Application
  • Notice of Multiemployer Plan Application for Extension of Unfunded Liability Amortization
  • Notice to Interested Parties
• 10. Special Requirements for Health Plans
  • Health Plan Access and Renewability Requirements
  • Health Plan Nondiscrimination Rules
  • Minimum Maternity Benefits
  • Women's Health and Cancer Rights Act
  • Mental Health Parity and Addiction Equity Act
  • COBRA Requirements
  • Qualified Medical Child Support Orders
  • HIPAA Privacy Requirements
  • EDI and Security Requirements
  • Multiple Employer Welfare Arrangement
  • Additional Standards for Group Health Plans
  • Medicare Part D "Creditable Coverage" Notices
• 11. Other ERISA Requirements
  • Plan Documentation Requirements
  • Claims Procedure Requirements
  • Record Retention Requirements .
  • Document Disclosure Requirements
  • Fiduciary Responsibility
  • Voluntary Fiduciary Correction Program
  • Prohibited Transactions
  • Bonding Requirements
  • Trust Requirements
• Appendix: Employee Benefit Plan Limits