The outline of the speech, originally presented on October 12, 2004, at the 18th Annual Convention of the National Council on Teacher Retirement, is available by clicking here.
- Department of Labor Regulations on Mandatory IRA Rollovers of Small Cashouts (September 28, 2004);
- IRS guidance on deferral of termination pay;
- Minimum Distribution Rules under Internal Revenue Code section 401(a)(9) (June 14, 2004);
- Department of Labor Guidance on Missing Participants in Terminating Defined Contribution Plans (Field Assistance Bulletin 2004-02 (September 30, 2004)); and
- Deemed IRAs (section 408(q)).