Blogging Employee Benefits

Web Resources

Public Laws

  • P.L. 109-171. Deficit Reduction Act of 2005 [S. 1932] – Includes increases in PBGC premiums.
  • P.L. 109-151. Employee Retirement Preservation Act [H.R. 4579] – One-year extension of mental health parity provisions.
  • P.L. 109-148. Department of Defense Appropriations Act, 2006. [H.R. 2863] – Includes restrictions on defense contractors’ health care coverage.
  • P.L. 109-135. Gulf Opportunity Zone Act of 2005. [H.R. 4440] – Special distribution rules for hurricane victims; and technical correction to the definition of “dependent” for health savings accounts and dependent care spending arrangements.
  • P.L. 109-73. Katrina Emergency Tax Relief Act of 2005. (KETRA, 9/23/05)
  • P.L. 109-41. Patient Safety and Quality Improvement Act of 2005.
  • P.L. 109-8. Bankruptcy Abuse Prevention and Consumer Protection Act of 2005.
  • P.L. 108-357. American Jobs Creation Act of 2004. (AJCA)
  • P.L. 108-311. Working Families Tax Relief Act of 2004.
  • P.L. 108-218. Pension Funding Equity Act of 2004. (PFEA)
  • P.L. 108-173. Medicare Prescription Drug, Improvement, and Modernization Act of 2003.
  • P.L. 107-16. Economic Growth and Tax Relief Reconciliation Act of 2001. (EGTRRA)
  • P.L. 105-34. Taxpayer Relief Act of 1997. (TRA97, 8/5/1997)
  • P.L. 104-204. Mental Health Parity Act of 1996.
  • P.L. 104-191. Health Insurance Portability and Accountability Act of 1996. (HIPAA)
  • P.L. 104-188. Small Business Job Protection Act of 1996 (SBJPA)
  • P.L. 103-353. Uniformed Services Employment and Reemployment Rights Act. (USERRA, 10/13/94)

Judicial Decisions

  • U.S. Supreme Court
  • Internal Revenue Service

    Regulations

    • Circular 230 – Regulations governing the practice of attorneys, CPAs, enrolled agents, enrolled actuaries, and appraisers before the IRS.

    Revenue Rulings

    • Rev.Rul. 2005-72 – Covered compensation tables for 2006. (Included in 2005-46 I.R.B. 944)
    • Rev.Rul. 2005-60 – Relationship between Medicare Part D employer subsidy and minimum cost requirement under IRC 420.
    • Rev.Rul. 90-105 – Deduction for Contributions of an employer to an Employees’ Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan.

    Revenue Procedures

    • Rev.Proc. 2005-78 – Business standard mileage rate for deductibility of business use of automobile during 2006.
    • Rev.Proc. 2005-76 – Extension of operational compliance deadline under Rev.Proc. 2005-23 for plan amendments relating to certain benefit suspension provisions.
    • Rev.Proc. 2003-44 – Closing agreements.

    Notices

    • Notice 2006-4 – Interim guidance on the application of 409A to outstanding stock rights.
    • Notice 2005-101 – 2005 Cumulative list of changes in plan qualification requirements.
    • Notice 2005-95 – Transition relief for certain plan amendment deadlines.
    • Notice 2005-94 – Suspension of calendar year 2005 employer and payee reporting and wage withholding requirements with respect to compensation deferral under 409A.
    • Notice 2005-92 – Hurricane Katrina relief for retirement plans.
    • Notice 2005-1 – Guidance under IRC 409A.
    • Notice 2004-67 – Listed Transactions.
    • Notice 2001-51 – Listed Transactions Update.
    • Notice 2000-15 – Listed Transactions.
    • Notice 95-34 – Tax Problems Raised by Certain Trust Arrangement Seeking to Qualify for Exemption from Section 419.

    Announcements

    • Ann. 2004-80 – Replacement instructions for the 2003 Schedule B relating to special information for cash balance plans.
    • Ann. 2004-58 – Extension of effective date of relative value regulations.
    • Ann. 2004-57 – Withdrawal of 2002 proposed regulations on age discrimination; suspension of determination letter review for cash balance plan conversions.
    • Ann. 2000-7 – IRS undertaking review of mortality table used for determination of current liability.

    News Releases

    • IR-2005-6 – Elimination of reporting requirement for transactions involving significant book-tax differences.
    • IR-2005-137 – Announcement of publication of Notice 2005-92 relating to Hurricane Katrina relief.
    • IR-2005-122 – Tax-favored treatment for distributions from IRAs and retirement plans for Hurricane Katrina victims.
    • IR-2005-120 – Pension plan limitations for 2006.

    Chief Counsel Memoranda

    • CC-2006-007 (12/22/05) – Administrative Expense Claims for Pension Underfunding Penalties in Bankruptcy Cases

    Forms

    • Form 6040 – Employee Plan Deficiency Checksheet Attachment #1: Minimum Participation Standards (1/06)

    Publications

    • Pub. 6388 – Employee Benefit Plans: Minimum Participation Standards

    Frequently Asked Questions

    Retirement News for Employers

    Equal Employment Opportunity Commission

    Health and Human Services

    Regulations

    • HIPAA Administrative Simplification: Enforcement [45 CFR 160 and 164, 71 FR 8389]

    Congressional Research Service

    Governmental Accounting Standards Board

    American Academy of Actuaries

    Medicare Part D Prescription Drug Program

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