Speech outline, “Federal Law Update, 2003-2004,” now available (Posted on October 18, 2004 by )

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.

Topics covered:

  • 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)).