Key Legislative and Tax Changes That Impact The Performance Of Your Fund
(Posted on October 5, 2004 by Carol V. Calhoun)

Automatic Rollover Safe Harbor: Final Rule and Prohibited Transaction Class Exemption
(Posted on September 28, 2004 by Carol V. Calhoun)

The Department of Labor has issued a final regulation that establishes a safe harbor pursuant to which a fiduciary of a pension plan subject to Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA), will be deemed to have satisfied his or her fiduciary responsibilities in connection with automatic rollovers of certain mandatory distributions to individual retirement plans. Read more

Eligible 457 Plans: What’s New?
(Posted on September 10, 2004 by Carol V. Calhoun)

IRS Clarifies Rollover Rules
(Posted on February 18, 2002 by Carol V. Calhoun)

The IRS has now updated its sample rollover notice to employees to reflect the changes made by the Economic Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”), P.L. 107-16. Notice 2002-3, 2002-2 IRB 1 (December 26, 2001). In the process, it has also clarified for employers some of its interpretations of the changes made by EGTRRA in the rollover rules. Read more