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ERISA Outline Book Index

ACCOUNTANT

* Audit of plan by, see FORM 5500 SERIES

* Fiduciary, status as, see FIDUCIARY

ACCRUAL OF BENEFITS

* 3% accrual method, see Defined benefit plans below

* 133-1/3% accrual method, see Defined benefit plans below

* Accrual formulas under defined benefit plans, see Defined benefit plans below

* Accrual requirements

- Coverage testing, affect on, see COVERAGE TESTING (Benefiting)

- Death: exception from accrual requirements when a participant dies, (Ch3A/SecII/PtH.3.a.)

- Disability: exception from accrual requirements when a participant becomes disabled, (Ch3A/SecII/PtH.3.a.)

- Elective deferrals: accrual requirements for, (Ch3A/SecII/PtH.4.)

- Employment classification, (Ch3A/SecII/PtH.3.b.)

- FMLA leave: effect of on last day employment requirement for accruing benefits, (Ch3A/SecII/PtH.2.e.)

- Hours of service requirement for employer contribution allocation, (Ch3A/SecII/PtH.1.)

◆ Hours for entire plan year taken into account, (Ch3A/SecII/PtH.1.b.)

◆ Multiple allocation periods during plan year, (Ch3A/SecII/PtH.1.d.)

◆ Post-termination compensation payments that result in hours of service credits, (Ch3A/SecII/PtH.1.e.)

◆ Severance payments, (Ch3A/SecII/PtH.1.e.2))

◆ Short plan year, (Ch3A/SecII/PtH.1.f.)

- Last day employment rule for allocations under defined contribution plan, (Ch3A/SecII/PtH.1.)

◆ Acquisition by another employer before end of plan year, (Ch3A/SecII/PtH.2.i.)

◆ Change from common law employee to leased employee before last day of plan year, (Ch3A/SecII/PtH.2.j.3))

◆ Ineligible job classification on last day of plan year, (Ch3A/SecII/PtH.1.)

◆ Leased employees, (Ch3A/SecII/PtH.2.j.)

◆ Post-termination payments generally do not affect termination status, (Ch3A/SecII/PtH.2.f.)

◆ Termination on last business day of plan year, (Ch3A/SecII/PtH.1.)

◆ When is an owner's employment terminated? (Ch3A/SecII/PtH.2.h.)

- Making elective deferrals cannot be condition for accruing other benefits (except match), (Ch3A/SecII/PtH.3.c.)

- Matching contributions: allocation conditions for receiving a match, (Ch3A/SecII/PtH.5.)

- Normal retirement age, accrual after, see Normal retirement age below

- Other conditions besides hours of service and last day employment, (Ch3A/SecII/PtH.3.)

- Termination of plan: how allocation requirements are applied in the year the plan terminates, (Ch3A/SecII/PtH.10.)

- Year of participation, see Defined benefit plans below

* Accrued benefit, definition of, (Ch1A/Def-Accrued Benefit)

* Age weighted allocation, (Ch3A/SecII/PtE)

* Allocation dates for contributions, see Defined contributions plans below

* Allocation of contributions, timing of, see Defined contribution plans below

* Allocation requirement for receiving employer contribution allocation under defined contribution plan, see Accrual requirements above

* Average compensation

- Definition for benefit formula, (Ch3A/SecIII/PtA.1.c.)

- Nondiscrimination testing, effect of definition on, (Ch3A/SecIII/PtA.1.c.)

* Benefit limits triggered by underfunding (IRC §436) (post-2007 plan years), (Ch3B/SecVIII/PtK)

- Certification of plan's funding percentage (AFTAP), (Ch3B/SecVIII/PtK.6.)

- Freezing of benefit accruals, (Ch3B/SecVIII/PtK.2.d.)

- Methods of terminating or avoiding the restrictions, (Ch3B/SecVIII/PtK.9.)

- Notice to participants under ERISA §101(j), (Ch3B/SecVIII/PtK.12.)

- Presumed underfunding under certain circumstances, (Ch3B/SecVIII/PtK.4.)

- Reduction of credit balances under certain circumstances, (Ch3B/SecVIII/PtK.7.)

- Restrictions on benefit increases, (Ch3B/SecVIII/PtK.2.b.)

- Section 436 measurement date, (Ch3B/SecVIII/PtK.3.)

- Termination of the plan when restrictions are in effect, (Ch3B/SecVIII/PtK.10.)

- Timing of amendments to conform to IRC §436, (Ch3B/SecVIII/PtK.11.)

* Cash balance plans, see Defined benefit plans below

* Compensation

- Definition of compensation used for determining accrued benefits, 1A.123, 3A.4 (DC plans), (Ch3A/SecIII/PtA.1.c.) (DB plans)

- Elective deferrals: compensation from which 401(k) deferrals can be made, see ELECTIVE DEFERRALS, SECTION 401(k) PLANS

- Entry date during year: effect on compensation determination under DC plan, (Ch2/SecVI/PtB.1.)

- Excluding specific types of compensation, (Ch3A/SecII/PtA.2.c.)

- Self-employed individuals: determination of compensation (earned income), (Ch1A/Def-IRA), (Ch1A/Def-Earned Income)

◆ Partial year compensation rule: application to self-employed individuals, (Ch3B/SecIII/PtJ)

◆ Plan year that doesn't match tax year of employer, (Ch3B/SecIII/PtI)

- Severance payments: treatment as compensation, (Ch1A/Def-Compensation/PtA.4.d.)

- Special rules for Pre-Approved Plans regarding definition of compensation for benefit accrual purposes, (Ch1A/Def-Compensation/PtC.3.)

* Compensation dollar limit, affect on accruals, see COMPENSATION DOLLAR LIMIT

* Conditions on receiving allocations, see Accrual requirements above

* Contribution formulas

- Discretionary formulas, (Ch3A/SecII/PtE)

- Pension plans, contribution formulas under, see Money purchase plans and Target benefit plans below

* Defined benefit plans

- Accrual formulas, (Ch3A/SecIII/PtB)

◆ 3% accrual method, (Ch3A/SecIII/PtB.3.)

◆ 133-1/3% accrual method, (Ch3A/SecIII/PtB.2.)

. . . Amendment to accrual rate deemed effective in prior years, (Ch3A/SecIII/PtB.2.d.)

. . . Different formulas for different classifications of employees, (Ch3A/SecIII/PtB.2.e.)

. . . Increases in compensation may result in some backloading, (Ch3A/SecIII/PtB.2.f.)

. . . Permitted disparity formula: special accrual requirements, (Ch10/SecVI/PtE)

. . . Special rule when variable interest crediting rate is used in cash balance plan, (Ch3A/PtIII/PtB.7.a.1)c))

◆ Cash balance plans and other statutory hybrid plans, (Ch3A/SecIII/PtA.1.d.), (Ch3A/SecIII/PtA.1.d.)

◆ Eligible combined plans ("DB-K" plans): accrual requirements for DB component, (Ch3A/SecIII/PtB.2.)

◆ Fractional rule accrual method, (Ch3A/SecIII/PtB.1.)

. . . Adjustment of accrual fraction when number of projected years changes, (Ch3A/SecIII/PtB.1.c.)

. . . Average compensation computation, (Ch3A/SecIII/PtB.1.b.)

. . . Effect of increases in compensation, (Ch3A/SecIII/PtB.1.e.)

. . . More rapid accruals permitted, (Ch3A/SecIII/PtB.1.d.)

. . . Nondiscrimination testing, special rules for fractional rule accrual plans, see (Ch3A/SecIII/PtA.1.c.)

. . . Permitted disparity formula: special accrual requirements, (Ch10/SecVI/PtE)

. . . Projecting compensation to determine accrued benefit, (Ch3A/SecIII/PtB.1.b.)

- Accrual requirements

◆ Partial years of participation, (Ch3A/SecIII/PtB.4.b.)

◆ Prohibition against double proration, (Ch3A/SecIII/PtB.4.c.)

◆ Year of participation: definition of, 1B.397, (Ch1B/Def-Year Of Participation)

- Amendment of benefit formula, (Ch3A/SecIII/PtB.8.b.)

◆ Conversion of traditional formula to cash balance formula, (Ch3A/SecIII/PtB.8.b.4))

. . . Age discrimination testing issues, (Ch3B/SecIX/PtB.3.)

◆ Wear-away rule, (Ch3A/SecIII/PtB.8.b.1))

- Benefit formulas, (Ch3A/SecIII/PtA)

◆ Amendment of benefit formula, (Ch3A/SecIII/PtB.8.b.)

◆ Average compensation, see AVERAGE COMPENSATION

◆ Cash balance formula, (Ch3A/SecIII/PtA.1.d.)

◆ Eligible combined plans ("DB-K" plans), (Ch3A/SecIII/PtB.2.)

◆ Fixed benefit, (Ch3A/SecIII/PtA.1.a.)

◆ Form of benefit ("normal form") must be stated, (Ch3A/SecIII/PtA.2.)

◆ Normal retirement benefit, (Ch3A/SecIII/PtA.2.)

◆ Normal retirement date, (Ch3A/SecIII/PtA.3.)

◆ Pension Equity Plans (PEPs), (Ch3A/SecIII/PtA.1.d.2))

◆ Unit benefit, (Ch3A/SecIII/PtA.1.b.)

- Cash balance plans, (Ch3A/SecIII/PtA.1.d.)

◆ Conversion of traditional plan into cash balance plan, (Ch3A/SecIII/PtB.8.b.4))

◆ IRS memorandum on definitely determinable benefits under cash balance plans, (Ch3A/SecIII/PtA.6.b.)

◆ Multiple formulas following conversion: application of accrual rules (Rev. Rul. 2008-7), (Ch3A/SecIII/PtB.8.a.2))

- Compensation increases closer to retirement age may dramatically increase benefits in later years, (Ch3A/SecIII/PtB.1.e.), (Ch3A/SecIII/PtB.2.f.)

- Definitely determinable benefits requirement, (Ch3A/SecIII)

◆ IRS memorandum on definitely determinable benefits under cash balance plans, (Ch3A/SecIII/PtA.6.b.)

- Funding-based benefit restrictions, see Benefit limits triggered by underfunding above

- "Greater of" formulas: how to satisfy minimum accrual rules, (Ch3A/SecIII/PtB.8.)

- Illustrations of benefits accrued under a defined benefit plan, (Ch3A/AppB)

- Minimum benefit accrual under top heavy plan, see TOP HEAVY RULES

- Multiple accrual formulas: how to satisfy minimum accrual rules, (Ch3A/SecIII/PtB.8.a.)

- Normal retirement age, accrual after, see Normal retirement age below

- Offset (reduction) of benefits by reference to benefits under another plan, (Ch3A/SecIII/PtB.9.)

- Suspension of benefits, see Normal retirement age below

- Value of accrued benefits not necessarily equal to value of trust, (Ch3A/SecIII/PtB.1.)

* Defined contribution plans

- Allocation of contributions: timing of, (Ch3A/SecII/PtG)

◆ Annual allocation most common for employer contributions, (Ch3A/SecII/PtG.1.)

◆ Elective deferrals under 401(k) plan, (Ch3A/SecII/PtG.3.)

◆ Matching contributions, (Ch3A/SecII/PtG.4.)

◆ Multiple allocation dates, (Ch3A/SecII/PtG.2.)

- Conditions on receiving allocations, see Accrual requirements above

- Contribution formulas v. allocation formulas, (Ch3A/SecII/PtA.1.)

- Earnings, allocation of, see Earnings below

- Forfeitures, allocation of, see Forfeitures below

- Illustrations of defined contribution allocations, (Ch3A/AppA)

- Minimum allocation under top heavy plan, see TOP HEAVY RULES

- Normal retirement age, accrual after, see Normal retirement age below

* Definite allocation formula, see (Ch3A/SecII/PtE) below

* Definitely determinable benefits requirement, see Defined benefit plans above, Money purchase plans and Target benefit plans below

* Discretionary contribution formula, see (Ch3A/SecII/PtE) below

* Document issues relating to ADP and ACP testing, (Ch11/SecXII/PtQ)

* Earnings in defined contribution plans: allocation of

- Annual valuation required at a minimum, (Ch3A/SecII/PtG)

- Balance-forward accounting method, (Ch3A/SecII/PtG.1.)

◆ Accrual method, (Ch3A/SecII/PtM.1.e.2)b))

◆ Adjustments for contributions made during valuation period, (Ch3A/SecII/PtM.1.e.)

◆ Adjustments for distributions, (Ch3A/SecII/PtM.1.c.)

◆ Adjustments for forfeitures, (Ch3A/SecII/PtM.1.d.)

◆ Cash method, (Ch3A/SecII/PtM.1.e.2)a))

◆ Contributions made for current valuation period, (Ch3A/SecII/PtM.1.e.3))

◆ Contributions made for prior valuation period, (Ch3A/SecII/PtM.1.e.2))

- Daily valuation, (Ch3A/SecII/PtG.4.)

- Directed investments: earnings allocations attributable to, (Ch3A/SecII/PtG.2.)

- Employer contributions made during valuation period: allocation of earnings attributable to, (Ch3A/SecII/PtM.1.e.)

◆ Elective deferrals made during valuation period, (Ch3A/SecII/PtM.1.e.4))

◆ Matching contributions made during valuation period, (Ch3A/SecII/PtM.1.e.5))

- Escrow proceeds, (Ch3A/SecII/PtM.6.)

- Hard-to-value assets, (Ch3A/SecII/PtG.4.)

- Traditional trust accounting (balance-forward method), see Balance-forward accounting method above

* Elective deferrals under 401(k) plan

- Allocation of, see Defined contribution plans above

- Earnings on deferrals, see Earnings on defined contribution plans, allocation of above

- Nondiscrimination testing requirements, see ADP AND ACP TESTING

* ESOPs: accrual of benefits, (Ch3A/SecII/PtG.1.)

- Prohibited allocation rules under IRC §409(p) for certain S corporation ESOPs, (Ch3A/SecII/PtG.4.) Also see ESOPs

- Suspense account for securities purchased with exempt loan, (Ch3A/SecII/PtE.1.a.), (Ch3A/SecII/PtE.1.a.)

* FMLA leave: effect of on accrual of benefits, (Ch3A/SecII/PtH.2.e.)

* Forfeitures in defined benefit plans: treatment of, (Ch3A/SecIII/PtB)

* Forfeitures in defined contribution plans: allocation of

- Additional allocations to participants, (Ch3A/SecII/PtG.2.)

- Matching contributions that are forfeited: allocation of, (Ch3A/SecII/PtM.1.d.), (Ch3A/SecII/PtL.1.d.)

- QNECs and QMACs can be funded with forfeitures, according to revised regulations, (Ch3A/SecII/PtL.1.f.)

- Reduction of employer contribution by the amount of forfeitures to be allocated, (Ch3A/SecII/PtG.1.)

◆ Reduction in next year, (Ch3A/SecII/PtL.1.b.)

- Safe harbor matching and nonelective contributions under IRC §401(k)(12) can be funded with forfeitures, according to revised regulations, (Ch3A/SecII/PtL.1.f.)

- Suspense account for forfeitures permitted only under certain circumstances, (Ch3A/SecII/PtG.4.)

* Former employees, see Retirees below

* Fractional rule accrual method, see Defined benefit plans above

* Freezing or reducing accruals

- Partial termination issue, see VESTING RULES (Partial termination)

* Fully insured plans that satisfy IRC §412(i) are deemed to meet minimum accrual standards, (Ch3A/SecIII/PtB.11.)

* Future accruals, significant reduction in rate of, see AMENDMENT OF PLAN

* Hours of service required for allocation, see Accrual requirements above

* IRC §436, see Benefit limits triggered by underfunding above

* Increase in age or service cannot result in reduction of accrued benefit (IRC \A7411(b)(1)(G)), (Ch3A/SecIII/PtB.11.)

- Fluctuations in final average pay, (Ch3A/SecIII/PtB.12.a.1))

* Last day rule on allocations, see Accrual requirements above

* Life insurance in the plan, limits on, see INSURANCE

* Matching contributions

- Accrual requirements for, see Accrual requirements above

- Allocation formulas for, see MATCHING CONTRIBUTIONS

- Earnings on matching contributions, see Earnings on defined contribution plans, allocation of above

- Forfeitures of, see Forfeitures in defined contribution plans, allocation of above

* Medical benefits provided under qualified plan, see HEALTH BENEFITS

* Military service: accrual of benefits with respect to, (Ch3B/SecVII)

- Application of limitations to make-up contributions, (Ch3B/SecVII/PtE)

- Compensation deemed for military service period, (Ch3B/SecVII/PtC)

- Contributory plans: special rules for, (Ch3B/SecVII/PtB)

- Death occurring during military service (HEART Act rules), (Ch3B/SecVII/PtI.1.)

- Definition of employer for USERRA purposes, (Ch3B/SecVII/PtA.2.)

- Differential wage payments: treatment for qualified plan purposes (HEART Act rules), (Ch3B/SecVII/PtI.2.b.)

- Disability occurring during military service (HEART Act rules), (Ch3B/SecVII/PtI.1.)

- Employer must furnish USERRA notice, (Ch3B/SecVII/PtG)

- HEART Act changes, (Ch3B/SecVII/PtI), (Ch3B/SecVII/PtI)

- Model amendment for IRC §414(u), (Ch3B/SecVII/PtF.1.)

- Ninety-day makeup period for certain employer contributions, (Ch3B/SecVII/PtA.1.b.)

- Nondiscrimination testing issues for make-up contributions, (Ch3B/SecVII/PtD)

- Protection of accrual rights for certain military absences, (Ch3B/SecVII/PtA)

- Section 401(k) plans must provide opportunity to make-up deferrals and obtain matching contributions, (Ch3B/SecVII/PtB)

- Successor employer liability, (Ch3B/SecVII/PtA.2.a.)

- USERRA regulations summarized, (Ch3A/SecII/PtC.3.)

* Minimum contributions or benefits under top heavy plans, see TOP HEAVY RULES

* Money purchase plans

- Allocation formulas for money purchase plans, (Ch3A/SecII/PtC.3.)

◆ Allocation formulas that differ from contribution formulas, (Ch3A/SecII/PtC.3.a.)

◆ Forfeitures, allocation of, see Forfeitures above

- Contribution formulas for money purchase plans

◆ Age-weighted and tiered formulas, (Ch3A/SecII/PtC.1.d.)

◆ Permitted disparity formula, (Ch3A/SecII/PtC.1.b.)

◆ Uniform percentage of compensation, (Ch3A/SecII/PtC.1.a.)

◆ Unit formula, (Ch3A/SecII/PtC.1.c.)

- Definitely determinable benefits required, (Ch3A/SecII/PtC)

- Funding waiver granted to money purchase plan: allocation requirements, (Ch3B/SecVIII/PtC.2.b.)

- Why employer might establish money purchase plan, (Ch3A/SecII/PtC.4.)

◆ Use of a 0% money purchase plan, (Ch3A/SecII/PtC.4.d.)

* Multiple discretionary contributions in a profit sharing plan, (Ch3A/SecII/PtB.5.d.5))

* Nondiscriminatory contributions or benefits

- Defined benefit plans: nondiscrimination testing requirements, (Ch3A/SecIII/PtB.2.), (Ch3A/SecIII/PtA.1.c.)

- Defined contribution plans: nondiscrimination testing requirements, (Ch3A/SecII/PtG.2.), (Ch3A/SecIII/PtA.1.c.)

- Elective deferrals under section 401(k) arrangement, requirements for, see ADP AND ACP TESTING, SECTION 401(k) PLANS

- Matching contributions, requirements for, see ADP AND ACP TESTING, SECTION 401(m) PLANS

- Section 401(k) arrangements, requirements for, see ADP AND ACP TESTING, SECTION 401(k) PLANS

- Section 401(m) arrangements, requirements for, see ADP AND ACP TESTING, SECTION 401(m) PLANS

* Normal retirement age (NRA): accruals after attainment of NRA, see AGE DISCRIMINATION

- Defined benefit plans, (Ch3A/SecIII/PtB.5.)

◆ Actuarial adjustment for late retirement, (Ch3A/SecIII/PtB.6.)

◆ IRC §415(b) limit at ages 62 through 65 requires mandatory commencement or suspension of benefits if limit precludes actuarial increase for late retirement, (Ch3A/SecIII/PtB.6.d.)

◆ Mandatory commencement of benefit at NRA eliminates late retirement actuarial adjustment, (Ch3A/SecIII/PtB.6.b.)

◆ Offset of additional accrual by actuarial increase, (Ch3A/SecIII/PtB.6.c.)

◆ "Suspension of benefits" rule enables plan to forego post-NRA accrual, (Ch3A/SecIII/PtB.6.a.)

- Defined contribution plans: allocations after NRA, (Ch3A/SecII/PtG)

- Suspension of benefits under defined benefit plan for continued employment beyond NRA results in forfeiture of late retirement actuarial adjustment, (Ch3A/SecIII/PtB.6.a.1))

* Normal retirement age: definition of, (Ch1B/Def-NormalRetirementAge)

* Normal retirement benefit, see Defined benefit plans above

* Normal retirement date, see Defined benefit plans above

* Offset of benefits, see Defined benefit plans above

* Optional forms of benefit, protection of, see ANTI-CUTBACK RULE

* Paid-time off (PTO) plans, see PTO PLANS below

* Pension Equity Plans, (Ch3A/SecIII/PtA.1.d.2)), (Ch3A/SecIII/PtA.1.d.2))

* Permitted disparity formulas, see Money purchase plans above and (Ch3A/SecII/PtE) below

* Plan document issues relating to ADP and ACP testing, (Ch11/SecXII/PtQ)

* Points allocation, see (Ch3A/SecII/PtE) below

* Present value, see DISTRIBUTIONS

* Profit sharing plans

- Allocation formulas

◆ Age weighted allocation, (Ch3A/SecII/PtB.5.d.), (Ch3A/SecIII/PtA.1.c.)

◆ Definite allocation formula required for profit sharing plan, (Ch3A/SecII/PtB.4.)

◆ Forfeitures, allocation of, see Forfeitures above

◆ Multiple allocation groups, (Ch3A/SecII/PtB.5.d.)

◆ Permitted disparity allocation formula, (Ch3A/SecII/PtB.5.b.), (Ch1B/Def-PermittedDisparity)

◆ Points allocation, (Ch3A/SecII/PtB.5.c.)

◆ Pro rata allocation method, (Ch3A/SecII/PtB.5.a.)

◆ Tiered allocation formulas, (Ch3A/SecII/PtB.5.d.2))

- Definite allocation formula required, (Ch3A/SecII/PtB.4.)

◆ Do separate discretionary contributions for specified allocation groups violate the definite allocation formula requirement? (Ch3A/SecII/PtB.5.d.5))

- Discretionary contribution formula permitted, (Ch3A/SecII/PtB)

- Profits not required for employer to contribute, (Ch3A/SecII/PtB.1.)

- Why employer might establish profit sharing, (Ch3A/SecII/PtB.6.)

* Protecting accrued benefits, see ANTI-CUTBACK RULE

* PTO plans (Paid-time off plans)

- Accrued benefits increased through elective or nonelective deferral of payments from PTO payments (during employment or post-severance), (Ch1A/Def-Compensation/PtF)

* Refund of fees paid to mutual funds, (Ch3A/SecII/PtM.8.)

* Retirees/former employees

- Amendment to increase benefits for retirees, (Ch3A/SecIII/PtB.10.)

* Section 401(k) arrangements

- Accruals under, see SECTION 401(k) PLANS

- Elective deferrals under, see ELECTIVE DEFERRALS, SECTION 401(k) PLANS

* Section 403(b) plans, benefits under, (Ch16/SecII/PtH.6.b.)

* Section 415 limits, effect on accruals, (Ch16/SecII/PtH.6.b.)

* Self-employed individuals

- Algebraic formula for computing allocation, (Ch1A/Def-Earned Income) Also see DEDUCTION LIMITS

- Allocation formula or accrual formula based on earned income, (Ch3B/SecIII/PtA)

- Compensation dollar limit, effect of, see COMPENSATION DOLLAR LIMIT

- Earned income definition, see SELF-EMPLOYED INDIVIDUALS

- Elective deferrals made to 401(k) arrangements, (Ch3A/SecII/PtD.2.a.3))

◆ Deferring from guaranteed payments made to partners, (Ch3B/SecIII/PtF.1.)

- Forfeitures that reduce employer's contribution, (Ch3B/SecIII/PtB)

- Money purchase contribution, (Ch3B/SecIII/PtA.2.)

- Partial year compensation, (Ch3B/SecIII/PtJ)

- Partners of partnerships: allocations or accruals for, (Ch3B/SecIII/PtE)

- Plan year that doesn't match employer's tax year, (Ch3B/SecIII/PtI)

- Profit sharing allocation, (Ch3B/SecIII/PtA.2.)

* Sick leave

- Deferral of compensation attributable to paid time off (PTO) plans, see PTO PLANS

- Unused sick leave credits applied to increase pension benefits: no taxable income to employee because no cash option, (Ch1A/Def-Cash Or Deferred Arrangement/PtE.1.b.)

* Significant reduction in rate of future benefit accrual, see AMENDMENT OF PLAN

* Stock bonus plans, (Ch3A/SecII/PtG)

* Suspense accounts

- ESOPs, (Ch3A/SecII/PtE.1.a.), (Ch3A/SecII/PtE.1.a.)

- Forfeitures held in suspense, (Ch3A/SecII/PtG.4.)

* Suspension of benefits, see Normal retirement age above

* Suspension of benefits under defined benefit plan results in forfeiture of value of missed payments, see VESTING RULES

* Target benefit plan

- Allocation formula mirrors contribution formula, (Ch3A/SecII/PtG.2.)

- Contribution formula described, (Ch3A/SecII/PtG.1.), (Ch3A/SecIII/PtA.1.c.)

- Definitely determinable benefits required, (Ch3A/SecII/PtC)

- Forfeitures, allocation of, see Forfeitures above

* Termination of the plan

- Application of allocation requirements in year the plan terminates, (Ch3A/SecII/PtH.10.)

- Compensation used to calculate final allocation, (Ch3A/SecII/PtH.10.a.1))

- Non-pension plan, (Ch3A/SecII/PtH.10.b.)

- Pension plan, (Ch3A/SecII/PtH.10.a.)

* Title I of ERISA minimum accrual standards, (Ch13A/SecVII/PtA.3.)

* Top heavy plans, minimum accrual requirements for, see TOP HEAVY RULES

* Uniformed Services Employment and Reemployment Rights Act of 1994, see Military service above

* Wear-away rule when defined benefit formula is amended, (Ch3A/SecIII/PtB.8.b.1))

- Conversion of traditional defined benefit plan into cash balance plan, (Ch3A/SecIII/PtB.8.b.4))

* When does a benefit accrue for purposes of determining whether an amendment impermissibly reduces accrued benefits, see ANTI-CUTBACK RULE (Amendment)

* Year of participation, see Defined benefit plan above

ACCRUAL REQUIREMENTS, see ACCRUAL OF BENEFITS

ACCUMULATION PLAN, see (Ch3A/SecIII/PtA.1.c.)

ACP TEST, see ADP AND ACP TESTING

ACQUISITION OF RELATED GROUP MEMBERS, see COVERAGE TESTING

ACQUISITIONS

* Purchase of assets ("severance from employment concept"), (Ch1B/Def-Severance From Employment/PtA.2.a.)

* Purchase of stock, (Ch1B/Def-Severance From Employment/PtA.3.a.)

ACTIVE PARTICIPANT, see PARTICIPANT

ACTUARIAL EQUIVALENCE, see ACTUARIAL TERMS, DISTRIBUTIONS

ACTUARIAL TERMS

* Actuarial assumptions for determining optional forms of benefit

- Anti-cutback rule issues when assumptions are amended, see ANTI-CUTBACK RULE

- Gender-based assumptions violate sex discrimination laws, (Ch6/SecIII/PtC.2.f.1))

* Actuarial equivalence, (Ch6/SecIII/PtC)

* Actuarial value

- Defined benefit formula, (Ch3A/SecIII/PtA.4.)

* IRC §417(e) rates, see DISTRIBUTIONS

* Present value, see DISTRIBUTIONS

* Setbacks on mortality assumptions, (Ch6/SecIII/PtC.2.f.3))

* Standard interest rate and mortality table, (Ch3A/SecIII/PtA.1.c.)

ACTUARY

* Fiduciary, status as, see FIDUCIARY

ADEA, see AGE DISCRIMINATION

ADEQUATE CONSIDERATION

* Definition of, (Ch1A/Def-Adequate Consideration)

ADJUSTED FUNDING TARGET ATTAINMENT PERCENTAGE (AFTAP), (Ch1A/Def-EBSA)

ADMINISTRATIVE POLICY REGARDING SELF-CORRECTION, see PLAN DISQUALIFICATION

ADP AND ACP TESTING

* 1.25 test, (Ch11/SecIII/PtA.2.) (ADP), (Ch11/SecIII/PtA.1.) (ACP)

* 2% spread test, (Ch11/SecIII/PtA.2.) (ADP), (Ch11/SecIII/PtA.2.) (ACP)

* Administering the ACP test, (Ch11/SecIV/PtC)

* Administering the ADP test, (Ch11/SecIII/PtB)

* Aggregate contributions: definition, (Ch1A/Def-Attribution/PtA), (Ch1A/Def-Aggregate Contributions)

* Aggregation rules, (Ch11/SecXII/PtA)

- Mandatory aggregation of multiple plans of an employer covering same HCE, (Ch11/SecXII/PtA.1.)

◆ Treatment of catch-up contributions, (Ch11/SecXII/PtA.1.f.)

- Permissive aggregation of plans for testing purposes, (Ch11/SecXII/PtA.2.)

◆ Aggregated plans must use same testing method, (Ch11/SecXII/PtA.2.e.1))

◆ Plan coverage changes that affect application of prior year testing method, see Plan coverage changes below

* Catch-up contributions

- Absorbing unused catch-up limit through recharacterization of excess contributions that would otherwise be refunded, (Ch11/SecVI/PtC.1.g.3))

- Disregard from ADP test elective deferrals that are catch-up contributions because of a statutory limit or plan-imposed limit, (Ch11/SecVI/PtC.1.g.)

- Recharacterization of excess contributions as catch-up contributions, (Ch11/SecVI/PtC.1.g.3))

* Checklists of ADP and ACP testing issues

- 2018 plan years, (Ch11/AppC.¶1.)

- 2017 plan years, (Ch11/AppC.¶2.)

* Checklist of nondiscrimination testing issues for 401(k) arrangements, (Ch15/SecV/PtB (Step3))

* Checklist of nondiscrimination testing issues for 401(m) arrangements, (Ch15/SecV/PtB (Step3))

* Compensation for deferral purposes

- Compensation paid after termination of employment: issues relating to eligibility to defer out of such compensation, (Ch11/SecVI/PtB.5.)

- Post-severance compensation received in years after year of termination, (Ch11/SecVI/PtB.5.b.)

- Section 415 regulations address post-severance compensation, (Ch11/SecVI/PtB.5.b.)

- Severance payments generally not eligible for deferral, (Ch11/SecVI/PtB.5.c.2))

* Compensation used in ACP test, (Ch11/SecVII/PtC.2.)

* Compensation used in ADP test

- Compensation dollar limit applied to net compensation, (Ch11/SecVI/PtC.2.d.)

- Definition used to determine amount of deferrals might not be able to be used to calculate ADP percentages, (Ch11/SecVI/PtC.2.e.)

- Gross or net compensation may be used, (Ch11/SecVI/PtC.2.b.)

- Measurement period may be plan year or calendar year ending in plan year, (Ch11/SecVI/PtC.2.a.)

- Nonqualified deferred compensation not included, (Ch11/SecVI/PtC.2.b.3))

- Period employee is eligible to defer, (Ch11/SecVI/PtC.2.c.)

◆ No proration of dollar limit merely because employee is eligible for only part of year, (Ch11/SecVI/PtC.2.d.3)a))

- Section 414(s) compensation used, (Ch11/SecVI/PtC.2.) Also see COMPENSATION (Section 414(s) compensation)

- Short compensation period because of short plan year, (Ch11/SecXII/PtG.7.h.)

◆ Application of compensation dollar limit to short compensation period, (Ch11/SecVI/PtC.2.d.), (Ch11/SecXII/PtG.7.i.)

* Contribution percentages used in ACP test

- "Aggregate contributions" (matching and after-tax) included in ACP test, (Ch11/SecVII/PtC.1.a.)

- Current year percentages for NHC group used to run test only if current year testing method is elected, (Ch11/SecV/PtB.1.)

- Double-counting limits when plan switches from current year testing method to prior year testing method, (Ch11/SecIX/PtD)

- Elective deferrals may be included in contribution percentages, see Elective deferrals used in ACP test below

- Employee contributions returned to employee to correct IRC §415 violation disregarded from ACP test, (Ch5/SecII/PtD.1.a.3))

- Matching contributions that are excluded from test, (Ch11/SecVII/PtC.1.a.)

◆ Forfeited contributions excluded from test, (Ch11/SecVII/PtC.1.b.)

◆ Prefunded match disregarded unless exception is satisfied, (Ch11/SecVII/PtC.1.a.5))

- Military service

◆ Makeup contributions following return from military service, see Military service below

- New plan may deem NHC group to have 3% contribution rate under prior year testing method, see New plans below

- Prior year percentages for NHCs used if prior year testing method is used, (Ch11/SecV/PtA.1.)

- QMACs used under ADP test are excluded from contribution percentages, (Ch11/SecVII/PtC.1.a.2))

- QNECs may be included in contribution percentages, (Ch11/SecVII/PtC.1.e.)

- Sample contribution percentage calculations, (Ch11/SecVII/PtC.2.)

- Zero match provided to a specified employment classification that is eligible for the plan, (Ch11/SecVII/PtB.1.h.)

* Coordination of ADP test with section 402(g) limit, (Ch11/SecXI/PtD.4.)

* Correcting violations of the ACP test

- Disqualification of plan for failure to correct timely, (Ch11/SecVII/PtF)

- Distributions of excess aggregate contributions, see Corrective distributions below

- Elective deferrals may be included in test under certain circumstances, see Elective deferrals used in ACP test below

- EPCRS program available to make late correction of ACP failure, (Ch11/SecVII/PtF)

- Failure to make matching contribution required by plan is not proper correction method, (Ch11/SecVII/PtE.5.c.)

- Forfeiting vested matching contributions that cause ACP test to fail not proper correction method, (Ch11/SecVII/PtE.5.b.)

- Improper methods of correction, (Ch11/SecVII/PtE.5.)

- Making QNECs, see QNECs below

- Overview of correction methods, (Ch11/SecVII/PtE)

- Suspending allocation of matching contributions otherwise required by plan not proper correction method, (Ch11/SecVII/PtE.5.a.)

* Correcting violations of the ADP test

- Distributions of excess contributions, see Corrective distributions below

- Entire plan not necessarily disqualified merely because 401(k) arrangement is nonqualified, (Ch11/SecVI/PtF)

- EPCRS program available to correct violation after regulatory correction period, (Ch11/SecVI/PtF.1.)

- Failure to make timely correction of ADP test, (Ch11/SecVI/PtF)

- Making QNECs or QMACs, see QNECs and QMACs below

- Overview of correction options, (Ch11/SecVI/PtE)

- Recharacterization of excess contributions as employee contributions, see Recharacterization below

* Corrective distributions to correct ADP or ACP failure, (Ch11/SecVIII)

- Allocable earnings on corrective distribution amount: how to calculate, (Ch11/SecVIII/PtC)

◆ Net loss, (Ch11/SecVIII/PtC.3.)

- Calculation of excess aggregate contribution under failed ACP test, (Ch11/SecVIII/PtC)

- Calculation of excess contribution under failed ADP test, (Ch11/SecVIII/PtC)

- Character of excess aggregate contributions, (Ch11/SecVIII/PtC.3.)

- Catch-up contributions: amount to be refunded first recharacterized as catch-up contributions, (Ch11/SecVI/PtC.1.g.3))

- Consent of participant or spouse not required, (Ch11/SecVIII/PtD.7.)

- Distributing too much, (Ch11/SecVIII/PtC)

- Excise tax on employer if distribution made after certain date within the correction period, (Ch11/SecVIII/PtC)

- Late corrective distributions permitted under "one-to-one" correction method prescribed by EPCRS procedures, (Ch15/SecVI/PtC.¶2.b.)

- Leveling method based on amount of deferred (ADP test) or contributed (ACP test), (Ch11/SecVIII/PtA.1.) (ADP), (Ch11/SecVIII/PtA.1.) (ACP)

- Loss on excess contributions or excess aggregate contributions reduces amount to distribute, (Ch11/SecVIII/PtC.3.)

- Minimum distribution not satisfied from corrective distribution, (Ch11/SecVIII/PtD.8.)

- Must be made after close of plan year, (Ch11/SecVIII/PtC)

◆ Exception for total withdrawal during plan year, (Ch11/SecVIII/PtD.8.)

- Partial correction, (Ch11/SecVIII/PtD.8.)

- Partially-vested matching contributions treated as excess aggregate contributions: forfeiture of nonvested portion, (Ch11/SecVIII/PtD.8.)

- Premature distribution penalty not applicable to corrective distributions, (Ch7/SecV/PtC.6.)

- Rollover of corrective distribution is not available, (Ch7/SecIV/PtB.5.)

- Tax treatment of corrective distribution, (Ch11/SecVIII/PtC)

◆ Coordination with distributions under ADP test to correct excess deferrals under IRC §402(g), (Ch11/SecXI/PtD.4.)

◆ Employee contributions recovered as part of ACP test distribution not taxable, (Ch11/SecVIII/PtC.3.)

◆ Form 1099-R used to report distribution, (Ch11/SecVIII/PtD.8.)

◆ Post-2007 plan years, (Ch11/SecVIII/PtA.1.)

◆ Pre-2008 plan years, (Ch11/SecVIII/PtD.8.)

. . . 2½ month distribution rule, (Ch11/SecVIII/PtD.2.a.)

◆ Premature distribution penalty not applicable to corrective distributions, (Ch11/SecVIII/PtD.8.)

◆ Reporting codes on Form 1099-R, (Ch11/SecVIII/PtD.4.a.)

◆ Rollover not available for corrective distributions, (Ch11/SecVIII/PtD.8.)

- Terminated plans: deadline for making corrective distributions, (Ch11/SecVIII)

- Total withdrawal of participant's benefit during plan year in which there is an excess contribution, (Ch11/SecVIII/PtD.8.)

- Withholding rules for corrective distributions, (Ch11/SecVIII/PtD.8.)

* Coverage testing for section 401(k) and 401(m) arrangements, see COVERAGE TESTING

* Current year testing method explained, (Ch11/SecV/PtB)

* Deemed passage of ADP or ACP test

- All eligible employees are HCEs, (Ch11/SecXII/PtB.1.)

- Governmental plans, (Ch11/SecXII/PtO)

- Only NHCs participate, (Ch11/SecXII/PtB.2.)

- Safe harbor 401(k) plans, (Ch11/SecXIV/PtB) (ADP test waiver), (Ch11/SecXIV/PtB) (ACP test waiver)

- SIMPLE-401(k) plans, (Ch11/SecXIII)

- Union employees, (Ch11/SecXII/PtI.3.)

* Deemed 3% rule for prior year percentage for first plan year, see New plans below

* Deferral percentages: how to calculate

- Adoption of plan: deferrals cannot be made before plan is adopted, (Ch11/SecXII/PtG.5.)

- Catch-up contributions under IRC §414(v) excluded from ADP test, (Ch11/SecVI/PtC.1.g.)

- Compensation that would have been received within 2½ months after close of plan year, (Ch11/SecVI/PtC.1.e.4))

- Contributions must relate to compensation for the plan year, (Ch11/SecVI/PtC.1.e.3))

- Current year percentages for NHC group used to run test if current year testing method is elected, (Ch11/SecV/PtB.1.)

- Deferral amount defined, (Ch11/SecVI/PtC.1.)

- Designated Roth contribution treated the same as pre-tax elective deferrals, (Ch11/SecVI/PtC.1.a.5))

- Double-counting limits when plan switches to prior year method require certain contributions to be disregarded, (Ch11/SecIX/PtD)

- Election to defer must be made before compensation is currently available, (Ch11/SecVI/PtC.1.e.)

- Elective deferrals returned to employee to correct IRC §415 violation disregarded under ADP test, (Ch5/SecII/PtD.1.a.3)), (Ch5/SecII/PtD.1.a.3))

- Excess deferrals under IRC §401(a)(30) taken into account unless made by NHC, (Ch11/SecVI/PtC.1.a.)

- Military service

◆ Makeup contributions following return from military service, see Military service below

- New plan may deem ADP of NHCs to be 3% under prior year testing method, see New plans below

- Prior year percentages for NHCs used to perform ADP test under prior year testing method, (Ch11/SecV/PtA.1.)

- Qualified matching contributions (QMACs) included in deferral percentages ("shifting" QMACs), (Ch11/SecIX/PtB)

- Qualified nonelective contributions (QNECs) included in deferral percentage, (Ch11/SecVII/PtC.1.e.)

- Timing of contributions

◆ Elective deferrals must be actually paid into trust no later than 12 months after close of plan year, (Ch11/SecVI/PtC.1.e.)

◆ ERISA consideration for transmission of deferrals to plan, see PLAN ASSETS

* Definition of ACP test, (Ch11/SecIV)

* Definition of ADP test, (Ch11/SecIII)

* Disaggregation

- Otherwise excludable employees, see Otherwise excludable employees below

- Qualified separate lines of business, see QSLOBs below

- Union employees, see Union employees below

* Disproportionate matching contributions for NHCs excluded from the ACP test, (Ch11/SecVII/PtC.1.h.)

* Document issues relating to ADP testing, (Ch11/SecVII/PtB.1.a.)

* Double-counting limits when plan switches from current year testing method to prior year testing method, (Ch11/SecIX/PtD)

* Elective deferrals may be shifted into ACP test, (Ch11/SecIX/PtC)

- ADP testing requirements for elective deferrals that are shifted, (Ch11/SecIX/PtC.1.)

- Example using current year testing method, (Ch11/SecIX/PtC.1.)

- Example using prior year testing method, (Ch11/SecIX/PtC.1.)

- Not all deferrals of all employees have to be used in ACP test, (Ch11/SecIX/PtC.1.)

- Using a combination of elective deferral shifting to ACP and QMAC shifting to ADP, (Ch11/SecIX/PtC.1.c.)

* Eligible employees for ACP testing purposes

- Definition of eligible employees, (Ch11/SecVII/PtB)

- Employee contributions: eligible employee if employee has right to make contributions, (Ch11/SecVII/PtB.2.)

- Hours of service requirement for matching contributions may affect whether employee is eligible, (Ch11/SecVII/PtB.1.a.)

- Last day employment requirement for matching contributions may affect whether employee is eligible, (Ch11/SecVII/PtB.1.a.)

- Matching contributions: eligibility to receive allocation, (Ch11/SecVII/PtB.1.)

- One-time irrevocable election, (Ch11/SecVII/PtB.4.)

- Suspensions disregarded, (Ch11/SecVII/PtB.3.)

* Eligible employees included in ADP test

- Compensation paid after termination of employment, (Ch11/SecVI/PtB.5.)

- Deferrals cannot be made until employee qualifies as a participant under plan's eligibility rules, (Ch3A/SecII/PtD.2.d.)

- Definition of eligible employee for ADP testing purposes, (Ch11/SecVI/PtB)

- Eligible employee who receives no compensation for the plan year, (Ch11/SecVI/PtB.7.)

- Eligibility to make rollovers before participation date does not make an individual an eligible employee, (Ch11/SecVI/PtB.6.)

- Final paycheck received in next plan year, (Ch11/SecVI/PtB.5.c.1))

- HCE receives no salary for plan year, (Ch11/SecVI/PtB.7.a.)

- No 500-hour exception for terminated participants, (Ch11/SecVI/PtB.1.a.)

- One-time irrevocable election, (Ch11/SecVII/PtB.4.)

- Severance pay not eligible for deferral, (Ch11/SecVI/PtB.5.c.)

- Suspension of participation due to hardship distribution disregarded, (Ch11/SecVI/PtB.2.)

- Termination of employment during plan year, (Ch11/SecVI/PtB.1.)

* Employee contributions (after-tax contributions): application of ACP test to these contributions

- Elective deferrals under section 401(k) are not employee contributions, (Ch11/SecIV/PtA.2.b.)

- Loan repayments are not employee contributions, (Ch11/SecIV/PtA.2.d.)

- Mandatory contributions under defined benefit plan not subject to section 401(m), (Ch11/SecIV/PtA.2.a.)

- No safe harbor available to eliminate ACP test on employee contributions, (Ch11/SecXIV/PtE.7.)

- Return of to correct section 415 violation, see (Ch16/SecII/PtH.6.b.)

- Rollover contributions not subject to section 401(m), (Ch11/SecIV/PtA.2.c.)

◆ Protection for certain invalid rollovers, (Ch11/SecIV/PtA.2.c.1))

- Roth 401(k) contributions are not treated as employee contributions, (Ch11/SecIV/PtA.2.b.1)

- Saver's credit under IRC §25B does not affect treatment of employee contributions for ACP testing purposes, (Ch7/SecXIX/PtB.6.)

* EPCRS program available to make late correction of ADP or ACP failure, (Ch11/SecVI/PtF.1.), (Ch11/SecVI/PtF.1.)

* ESOP and non-ESOP arrangements may be aggregated for ADP/ACP purposes, (Ch11/SecXII/PtC.1.)

* Excise tax (IRC §4979) on employer if corrective distribution made after specified period, (Ch11/SecVIII/PtC)

* Forfeitures of matching contributions due to ADP/ACP testing

- Matching contributions forfeited because they relate to excess contributions are excluded from ACP test, (Ch11/SecVII/PtC.1.b.)

- Nonvested portion of excess aggregate contributions may be forfeited, (Ch11/SecVIII/PtD.8.)

- "Orphan" matches created by distribution of elective deferrals or employee contributions under ADP or ACP tests, (Ch11/SecXII/PtE.3.a.)

- Permissible withdrawal (IRC §414(w) from an eligible automatic contribution arrangement: forfeiture of related match, (Ch6/SecIV/PtC.6.d.)

* Governmental plans

- Benefits, rights and features deemed nondiscriminatory, (Ch11/SecXII/PtE.1.a.)

- Deemed to pass ACP and ADP tests, (Ch11/SecXII/PtO)

- Status of Indian tribal governments, (Ch11/SecXII/PtO.2.)

* HCE receives no salary for plan year: how to apply ADP or ACP test in such situation, (Ch11/SecVI/PtB.7.) (ADP), (Ch11/SecVI/PtB.7.) (ACP)

* Indian tribal governments maintaining 401(k) plans, (Ch11/SecXII/PtO.2.)

* Limited participants eligible only to make rollovers are not included in test, (Ch11/SecVI/PtB.6.) (ADP), (Ch11/SecVI/PtB.6.) (ACP)

* Matching contributions

- Allocation requirements for match, effect on determining eligible employees, see Eligible employees for ACP testing above

- Disproportionate matching contributions for NHCs disregarded from ACP test, (Ch11/SecVII/PtC.1.h.)

- Forfeitures of, see Forfeitures of matching contributions above

- Nondiscriminatory availability of matching contributions tested after corrective distributions are made, (Ch11/SecXII/PtE.3.a.)

- Safe harbor 401(k) plans, matching contributions under, see SAFE HARBOR 401(k) PLANS

- SIMPLE-401(k) plans, matching contributions under, see SIMPLE-401(k) PLANS

- SIMPLE-IRAs, matching contributions under, see SIMPLE PLANS

* Merger of plans: how it affects the ADP and ACP tests, (Ch11/SecXII/PtJ)

- Making merger effective at beginning of plan year, (Ch11/SecXII/PtJ.3.)

- Transactions involving previously unrelated companies, (Ch11/SecXII/PtJ.2.)

* Military service, (Ch11/SecXII/PtM)

- Compensation attributable to differential wage payments may be disregarded for plan purposes, (Ch11/SecXII/PtM.6.a.)

- Contributions attributable to differential wage payments: treatment under ADP/ACP tests (HEART Act), (Ch11/SecXII/PtM.6.c.)

- Nondiscrimination testing not affected by makeup contributions, (Ch11/SecXII/PtM.4.)

* Multiple employer plans, (Ch11/SecXII/PtN)

* Multiple use limit, (Ch11/SecX) Note: Repealed effective for plan years beginning on or after January 1, 2002

* New plans

- Addition of 401(k) arrangement is treated as new plan, (Ch11/SecXII/PtG.1.d.)

- Addition of 401(m) arrangement is treated as new plan, (Ch11/SecXII/PtG.2.a.)

- Deciding what the first plan year should be, (Ch11/SecXII/PtG.7.j.)

- Deemed 3% rule not available if plan uses current year testing method, (Ch11/SecXII/PtG.1.b.)

- Multiple use limit for new plan, see Multiple use limit above

- NHC group deemed to have 3% contribution percentage if prior year testing method is used, (Ch11/SecXII/PtG.1.a.)

- Plan document requirements, (Ch11/SecXII/PtG.1.h.)

- QNECs made to new plan, (Ch11/SecXII/PtG.4.)

- Successor plan not treated as new plan, (Ch11/SecXII/PtG.1.g.)

* Otherwise excludable employees may be disregarded from ADP and ACP tests, (Ch11/SecXII/PtD)

- Disaggregation for coverage testing must also be elected, (Ch11/SecXII/PtD.3.)

- Disaggregated plans testing option, (Ch11/SecXII/PtD.1.b.)

- Early participation rule allows "carve-out" of just otherwise excludable NHCs, (Ch11/SecXII/PtD.1.a.)

◆ Definition of otherwise excludable employees for purposes of early participation rule, (Ch11/SecXII/PtD.1.d.)

- How to correct if disaggregated testing method is used, (Ch11/SecXII/PtD.5.)

- Plan coverage changes that affect application of prior year testing method, see Plan coverage changes below

- Prior year testing method vs. current year testing method, (Ch11/SecXII/PtD.1.a.)

* Overview of ACP calculations, (Ch11/SecVII/PtA)

* Overview of ADP calculations, (Ch11/SecVI/PtA)

* Permissible withdrawal (IRC §414(w) from an eligible automatic contribution arrangement

- Excluded from ADP test, (Ch6/SecIV/PtC.6.e.)

- Forfeiture of related match, (Ch6/SecIV/PtC.6.d.)

* Permissive aggregation, see Aggregation rules above

* Plan coverage changes that affect prior year testing method

- Definition of plan coverage change, (Ch11/SecXII/PtH.1.)

- How to calculate prior year ADP and ACP of NHCs when there is a plan coverage change, (Ch11/SecXII/PtH.2.)

- Minor plan coverage changes, (Ch11/SecXII/PtH.2.b.3))

- Otherwise excludable employee testing, (Ch11/SecXII/PtH.4.)

- Permissive aggregation, (Ch11/SecXII/PtH.3.a.)

- Prior year subgroup defined, (Ch11/SecXII/PtH.2.a.)

- Weighted average of prior-year ADP and ACP used, (Ch11/SecXII/PtH.2.b.)

* Plan document issues relating to ADP testing, (Ch11/SecXII/PtQ.2.)

* Post-severance compensation: eligibility for deferral, (Ch11/SecVI/PtB.5.b.)

* Prior year subgroup definition used to apply plan coverage change rules, (Ch11/SecXII/PtH.2.a.)

* Prior year testing method, (Ch11/SecV/PtA)

- Plan coverage changes may affect determination of prior year percentages, (Ch11/SecXII/PtH)

- Predictability of results when prior year testing method is used, (Ch11/SecV/PtA.4.)

* QMACs

- ACP test not applicable to QMACs used in ADP test, (Ch11/SecVII/PtC.1.a.2))

- Correcting ADP violation with QMACs, (Ch11/SecIX/PtB)

- Current year testing method: using QMACs, (Ch11/SecIX/PtB.3.a.)

- Disproportionate matching contributions for NHCs precluded from being used as QMACs, (Ch11/SecIX/PtB.1.d.)

- Distribution restrictions under §401(k) apply to QMACs, (Ch6/SecIV/PtC.3.d.)

- Do not have to help ADP test results in order to shift to the ADP test, (Ch11/SecIX/PtD)

- Hardship withdrawal of QMACs permitted after 2018, (Ch6/SecIV/PtC.3.d.1)), (Ch11/SecIX/PtB.1.b.)

- Inclusion in deferral percentages under ADP test, (Ch11/SecIX/PtB)

- Prior year testing method: using QMACs, (Ch11/SecIX/PtB.3.b.)

- Separate plan may receive QMACs, (Ch11/SecIX/PtB.5.)

- Testing method for ADP test must be same as for ACP test to include QMACs in ADP test, (Ch11/SecIX/PtB.5.)

- Using portion of QMACs to satisfy ADP test, (Ch11/SecIX/PtB.2.)

- Vesting requirement for QMACs, (Ch11/SecIX/PtB.1.a.)

◆ IRS changes course and says forfeitures may be used to fund QMACs, (Ch3A/SecII/PtL.1.f.), (Ch11/SecIX/PtB.1.a.1))

* QNECs

- Allocation requirements for QNECs, (Ch11/SecIX/PtA.5.)

- "Bottoms up" QNEC allocation method, (Ch11/SecIX/PtA.5.c.)

◆ Significantly restricted in post-2005 plan years, (Ch11/SecIX/PtA.9.)

- Cannot condition QNECs on whether employee defers compensation under the 401(k) arrangement, (Ch11/SecIX/PtA.7.)

- Correcting ADP violation with QNECs, (Ch11/SecVII/PtC.1.e.)

- Current year testing method: using QNECs, (Ch11/SecIX/PtA.4.b.)

- Disproportionate QNECs NHCs disregarded from ADP and ACP tests, (Ch11/SecIX/PtA.9.)

- Distribution restrictions under §401(k) apply to QNECs, (Ch6/SecIV/PtC.3.d.)

◆ May the distribution restrictions be lifted by plan amendment if contributions designated as QNECs are ultimately not used for ADP/ACP testing? (Ch11/SecIX/PtA.1.e.)

- Hardship withdrawal of QNECs permitted after 2018, (Ch6/SecIV/PtC.3.d.1)), (Ch11/SecIX/PtB.1.b.)

- HCEs receiving QNECs: effect on nondiscrimination test, (Ch11/SecIX/PtA.8.b.)

- Inclusion of QNECs in deferral percentages under ADP test, (Ch11/SecVII/PtC.1.e.)

- New plan: using QNECs in the first plan year, (Ch11/SecXII/PtG.4.)

- Nondiscrimination test requirement for QNEC allocations, (Ch11/SecIX/PtA.1.c.)

◆ How to apply when prior year testing method is used, (Ch11/SecIX/PtA.1.c.2))

- Prior year testing method: using QNEC correction method, (Ch11/SecIX/PtA.4.a.)

- Same QNECs may not be used for both ADP and ACP tests, (Ch11/SecIX/PtA.2.)

- Section 415 limits, application of to QNECs, see (Ch16/SecII/PtH.6.b.)

- Separate plan may receive QNECs, (Ch11/SecIX/PtA.3.)

- Top heavy minimum allocation, treatment of QNECs for, see TOP HEAVY RULES 

- Twelve-month period for making QNECs, (Ch11/SecIX/PtA.4.)

- Vesting requirement for QNECs, (Ch11/SecIX/PtA.1.a.)

◆ IRS changes course and says forfeitures may be used to fund QNECs, (Ch3A/SecII/PtL.1.f.), (Ch11/SecIX/PtB.1.a.1))

- Which employees are allocated QNECs? (Ch11/SecIX/PtA.5.)

* QSLOBs

- Disaggregation generally required, (Ch11/SecXII/PtP)

- Employer-wide testing option, (Ch11/SecXII/PtP.2.)

* Qualified matching contributions, see QMACs above

* Qualified nonelective contributions, see QNECs above

* Recharacterization of excess contributions under ADP test as after-tax voluntary employee contributions; inclusion in ACP test, (Ch11/SecVIII/PtC)

* Related employers treated as single employer in applying ADP and ACP tests, (Ch11/SecXII/PtF)

- Changes in related group: effect on testing, (Ch11/SecXII/PtF.6.)

- Plan coverage changes that may affect application of prior year testing method, see Plan coverage changes above

- Previously unrelated employers who merge plans following acquisition: testing issues, (Ch11/SecXII/PtJ.2.)

- Tax-exempt organizations: application of related group rules, (Ch11/SecXII/PtF.7.)

* Restructuring not permitted, except for otherwise excludable employees, (Ch11/SecXII/PtD.6.)

* Rounding of percentages, (Ch11/SecVI/PtC.1.) (ADP), (Ch11/SecVI/PtC.1.) (ACP)

* Safe harbor 401(k) plans, see SAFE HARBOR 401(k) PLANS

* Safe harbor 401(k) plans: exemption from ACP test available for matching contributions, see SAFE HARBOR PLANS

* Sample ACP tests, (Ch11/SecVII/PtD)

* Sample ADP tests, (Ch11/SecVI/PtD)

* Saver's credit under IRC §25B does not affect treatment of elective deferrals for ADP testing purposes, (Ch7/SecXIX/PtB.6.)

* Section 401(m) plan (or arrangement): definition, (Ch1A/Def-Aggregate Contributions)

* Shifting elective deferrals to ACP test, see Elective deferrals may be shifted to ACP test above

* Shifting qualified matching contributions (QMACs) to ADP test, see QMACs above

* Short plan years: special testing issues, (Ch11/SecXII/PtG.7.)

* SIMPLE-401(k) plans, see SIMPLE-401(k) PLANS

* Spin-off transactions: effect on ADP and ACP tests, (Ch11/SecXII/PtJ.4.)

* Successor plan not treated as new plan for testing purposes, see New plans above

* Switching testing methods, (Ch11/SecV/PtD)

- Anti-abuse standard for repeated changes, (Ch11/SecV/PtD.4.)

- Double-counting limits when plan switches to prior year method, (Ch11/SecIX/PtD)

- Five-year rule for switching from current year testing method to prior year testing method, (Ch11/SecV/PtD.2.c.)

- Switch from prior year testing method to current year testing method always permitted, (Ch11/SecV/PtD.1.)

- Timing of amendment to switch methods, (Ch11/SecV/PtD.3.)

* Tax treatment of corrective distributions, see Corrective distributions above

* Testing methods

- Current year testing method, (Ch11/SecV/PtB)

- Document must specify which testing method applies, (Ch11/SecV/PtC)

- How to determine which method applies, (Ch11/SecV/PtC)

- No statutory requirement to perform ACP test under same method as ADP test, (Ch11/SecV/PtC.2.)

- Plan coverage changes that affect application of prior year testing method, see Plan coverage changes above

- Safe harbor 401(k) plan deemed to be on current year testing method for any year that safe harbor rules applies, (Ch11/SecV/PtD.2.c.4))

- Switching testing methods, (Ch11/SecV/PtD)

◆ Timing of the amendment to switch methods, (Ch11/SecV/PtD.3.)

* Timing of contributions

- Prefunding prohibition: advance deposits of deferrals or match treated as nonelective contributions unless bona fide exception applies, 11.63 (ADP), (Ch11/SecVII/PtC.1.a.5)) (ACP)

- Contributions included in ADP test must be transmitted to plan no later than 12 months after plan year, (Ch11/SecVI/PtC.1.e.)

* Union employees

- ACP test deemed satisfied, (Ch11/SecXII/PtI.3.)

- Disaggregated from nonunion employees for ADP test, (Ch11/SecXII/PtI.1.)

* Violation of ACP test: correction of, see Correcting violations of the ACP test above

* Violation of ADP test: correction of, see Correcting violations of the ADP test above

* Weekend/holiday rule, see Corrective distributions above

ADP TEST, see ADP AND ACP TESTING

AFFILIATED SERVICE GROUP, see ATTRIBUTION RULES, RELATED ORGANIZATIONS

AFR (APPLICABLE FEDERAL MID-TERM RATE), see INTERNAL REVENUE SERVICE

AGE 55 EXCEPTION TO PREMATURE DISTRIBUTION PENALTY, see PREMATURE DISTRIBUTION PENALTY

AGE 59½

* Elective for income averaging treatment of lump sum distribution, see LUMP SUM DISTRIBUTIONS

* Penalty on distributions received before age 59½, see PREMATURE DISTRIBUTION PENALTY

AGE 70½, REQUIRED DISTRIBUTIONS AFTER, see MINIMUM DISTRIBUTION RULES

AGE DISCRIMINATION

* Actuarial increases: effect on post-NRA accruals, (Ch3A/SecIII/PtB.6.c.)

* Age discrimination issues for defined benefit plans, (Ch3B/SecIX/PtA)

- Offset of post-NRA accruals for actuarial adjustment due to delayed retirement, (Ch3A/SecIII/PtB.6.c.)

- Offset of post-NRA accruals for distributions made (or deemed made) during year, (Ch3B/SecIX/PtA.4.)

- Permissible limitations on benefit accruals, (Ch3B/SecIX/PtC)

* Age discrimination issues for defined contribution plans, (Ch3B/SecIX/PtD)

* Cash balance and other statutory hybrid plans, (Ch3B/SecIX/PtB)

- Conflict in court opinions with respect to pre-June 29, 2005, periods, (Ch3B/SecIX/PtB.4.)

- Conversions from traditional DB plans: age discrimination standards not met unless minimum accrual standard is satisfied, (Ch3B/SecIX/PtB.3.b.)

◆ Comparison of benefits at effective date of conversion amendment, not adopted by 2014 regulations as an option, (Ch3B/SecIX/PtB.3.b.3))

◆ Establishing an opening hypothetical account balance, (Ch3B/SecIX/PtB.3.b.2))

◆ Wear away of protected traditional accrued benefit is prohibited, (Ch3B/SecIX/PtB.3.)

- Interest rate standards for periods beginning on or after June 29, 2005 (market rate of interest requirement), (Ch3B/SecIX/PtB.2.a.)

Also see Market rate of return standards below

- Lump-sum-based benefit formulas, (Ch3B/SecIX/PtB.1.a.)

- Market rate of return standards for cash balance plans, (Ch3B/SecIX/PtB.4.)

◆ Actual return on diversified plan assets, (Ch3B/SecIX/PtB.2.a.2)c)i))

. . . Subset of plan assets to determine return, (Ch3B/SecIX/PtB.4.)

◆ Annuity contract rates, (Ch3B/SecIX/PtB.2.a.2)c)ii))

◆ Anti-cutback relief for certain changes in hypothetical interest rate, (Ch3B/SecIX/PtB.2.e) , (Ch3B/SecIX/PtB.2.f) (noncompliant interest rates)

◆ Blended rates, (Ch3B/SecIX/PtB.2.a.2)f))

◆ Delayed effective date for plans in existence on June 29, 2005, (Ch3B/SecIX/PtB.2.d.)

◆ Effective date of market interest rules, (Ch3B/SecIX/PtB.2.d.)

◆ Floor rates, (Ch3B/SecIX/PtB.2.a.2)e))

. . . Annual floor, (Ch3B/SecIX/PtB.2.a.2)g)i))

. . . Cumulative floor, (Ch3B/SecIX/PtB.2.a.2)g)ii))

◆ Frequency of interest crediting, (Ch3B/SecIX/PtB.2.a.3)b))

◆ "Greater of" rates, (Ch3B/SecIX/PtB.2.a.2)e))

◆ "Lesser of" rates, (Ch3B/SecIX/PtB.2.a.2)d))

◆ Long-term investment grade corporate bonds, (Ch3B/SecIX/PtB.2.a.2)a))

◆ MAP-21 considerations, (Ch3B/SecIX/PtB.2.a.2)a)i))

◆ Participant-directed option to determine interest crediting rate under review, (Ch3B/SecIX/PtB.2.a.2)c)i)D))

◆ Preservation of principal, (Ch3B/SecIX/PtB.2.b.)

◆ Regulated investment company returns as benchmark for interest rate, (Ch3B/SecIX/PtB.2.a.2)c)iii)

◆ Return on plan assets, (Ch3B/SecIX/PtB.2.a.2)c)i))

. . . Subset of plan assets to determine return, (Ch3B/SecIX/PtB.4.)

◆ Safe harbor interest rates, (Ch3B/SecIX/PtB.2.a.2)b))

◆ Stability period for determining crediting rate, (Ch3B/SecIX/PtB.2.a.3)a)i))

◆ Termination of plan: effect on variable interest rate, 

. . . Annuity conversion rules after plan termination date, (Ch3B/SecIX/PtB.2.c.2))

. . . Anti-cutback relief for conforming amendments, (Ch3B/SecIX/PtB2.e.5) 

- PPA 2006 provides specific guidelines; permits testing on account balance basis, (Ch3A/SecIII/PtB.6.c.)

- Pre-June 29, 2005, testing standards, (Ch3B/SecIX/PtB.4.)

- Preservation of principal requirement, (Ch3B/SecIX/PtB.2.b.)

- Variable annuity benefit formula, (Ch3B/SecIX/PtB.1.a.3)b))

* Distributions: effect on post-NRA accruals, (Ch3B/SecIX/PtA.4.)

* Effective date rules relating to age discrimination testing, (Ch3B/SecIX/PtA.2.a.), (Ch3B/SecIX/PtB.2.d.), (Ch3B/SecIX)

* Maximum age eligibility condition is prohibited, (Ch2/SecII/PtF)

* Optional forms of benefit, ancillary benefits, and rights and features: age discrimination testing issues, (Ch3B/SecIX/PtE.1.)

* Plan-design safe harbor under IRC §411(b)(5), (Ch3A/SecIII/PtB.6.c.)

- Accumulated benefit tested under safe harbor, (Ch3B/SecIX/PtA.2.c.1))

- Early retirement benefits and retirement-type subsides, (Ch3B/SecIX/PtA.2.d.)

- Effective date, (Ch3B/SecIX/PtA.2.a.)

- Greater-of, sum-of, choice-of-benefit, and lesser-of formulas, (Ch3B/SecIX/PtA.2.c.1)b))

- Indexing exception, (Ch3B/SecIX/PtA.2.g.)

- Offsets, (Ch3B/SecIX/PtA.2.f.)

- Similarly-situated younger individuals, (Ch3B/SecIX/PtA.2.b.)

* Right to accrue benefits after normal retirement age required by age discrimination rules under ADEA, IRC §411(b)(1)(H) and (b)(2), (Ch3B/SecIX/PtA)

* Similarly-situated younger individuals, see Plan-design safe harbor under IRC §411(b)(5) above

AGE REQUIREMENT FOR ELIGIBILITY, see ELIGIBILITY RULES

AGE-WEIGHTED ALLOCATION, see ACCRUAL OF BENEFITS, NONDISCRIMINATION TESTING

AGGREGATE CONTRIBUTIONS, see ADP AND ACP TESTING, SECTION 401(m) PLANS

AGGREGATION OF PLANS, see ADP AND ACP TESTING, COVERAGE TESTING, NONDISCRIMINATION TESTING, SECTION 401(k) PLANS, SECTION 401(m) PLANS

ALIENATION OF BENEFITS, see ANTIASSIGNMENT RULE

ALLOCATION OF CONTRIBUTIONS, see ACCRUAL OF BENEFITS

ALLOCATIONS: CONDITIONS FOR, see ACCRUAL OF BENEFITS

ALTERNATE PAYEE, see QDRO

AMENDMENT OF PLAN

* Amendment procedure must be in plan, (Ch13B/SecII/PtC.2.)

* Asset purchase agreement effected a plan amendment, (Ch13B/SecII/PtC.2.b.3))

* Board resolution may not be sufficient to amend plan, (Ch13B/SecII/PtC.2.b.1))

* Conversion of plan into another type of plan

- Partial termination issues, see VESTING RULES (Partial termination)

* Correcting certain qualification failures by plan amendment, (Ch15/SecVI/PtB.H7.)

* Discretionary amendments: deadline for adopting, (Def-RemedialAmdmntPer/PtD.4.b)

* EGTRRA remedial amendment period, (Def-RemedialAmdmntPer/PtD.2)

- Sample amendments issued by IRS, (Ch15/SecIX/PtG)

- Six-year fixed cycle for Pre-Approved Plans, (Ch1B/Def-Remedial Amendment Period/PtD.1.)

◆ Determining if employer is eligible for six-year period, (Ch1B/Def-Remedial Amendment Period/PtD.2.d.)

- Table of EGTRRA provisions requiring good faith amendments, (Ch15/SecIV/PtD)

* Elimination of optional forms of benefit, see ANTI-CUTBACK RULE

* ERISA §204(h) notice (significant reduction in future rate of accrual under pension plan), (Ch3B/SecX/PtD)

- Content of notice, (Ch3B/SecX/PtD.3.)

◆ Cash balance conversions require most information, (Ch3B/SecX/PtD.3.e.4))

- Early retirement benefits or retirement type subsidies, (Ch3B/SecX/PtD.2.d.)

- Effective date of regulations, (Ch3B/SecX/PtD.11.)

- Excise tax is primary means of enforcement, (Ch3B/SecX/PtD.5.)

◆ Liability for tax, (Ch3B/SecX/PtD.5.a.2))

◆ Relief from tax under certain circumstances, (Ch3B/SecX/PtD.5.b.)

- Failure to provide notice: consequences, (Ch3B/SecX/PtD.5.)

- Merger of plans, (Ch3B/SecX/PtD.2.g.)

- Method of providing notice, (Ch3B/SecX/PtD.6.)

- Significant reduction under defined benefit plan, (Ch3B/SecX/PtD.2.b.1))

- Significant reduction under defined contribution plan, (Ch3B/SecX/PtD.2.b.2))

◆ Conversion of money purchase plan to discretionary profit sharing plan was significant reduction that triggered 204(h) notice, (Ch3B/SecX/PtD.2.f.)

- Statute of limitations on suit relating to failure to give notice might not start running until claim for benefits is filed, (Ch3B/SecX/PtD.5.e.)

- Terminated defined benefit plan deemed to satisfy if Title IV applies, (Ch3B/SecX/PtD.7.)

◆ Failed termination, (Ch3B/SecX/PtD.7.a.)

- Timing of notice, (Ch3B/SecX/PtD.5.)

◆ 15-day notice period under certain circumstances, (Ch3B/SecX/PtD.1.a.)

◆ 45-day notice period is general rule, (Ch3B/SecX/PtD.1.a.)

◆ Defined benefit plan mergers affecting only early retirement benefits or retirement-type subsidies, (Ch3B/SecX/PtD.1.a.3))

- Treasury may carve out notice exceptions for small employers or for amendments that have de minimis effect, (Ch3B/SecX/PtD.3.f.)

- Who must receive notice, (Ch3B/SecX/PtD.5.)

* Fiduciary issues relating to amendment of plan, see FIDUCIARY, FIDUCIARY DUTY

* Forfeiture allocations: amendment to permit allocation in form of QNECs, QMACs, or safe harbor 401(k) contributions, (Ch3/SecII/PtL.1.f.6))

* Form 8837, see Model amendments below

* GATT amendments

- Remedial amendment period for conforming plan to GATT, see GUST remedial amendment period below

- Section 415 changes, (Ch5/SecIII/PtE.1.a.)

- Section 417(e)(3) changes, (Ch6/SecIII/PtC.3.d.)

* GUST remedial amendment period, (Ch1B/Def-Remedial Amendment Period/PtC)

* Hurricane and other disaster relief provisions may necessitate plan amendments, (Ch7/SecV/PtC.15.g.) (2005 hurricanes), (Ch7/SecV/PtC.18.b.) (2008 Midwest Storms), (Ch7/SecV/PtC.20.g.) (2016 disasters), (Ch6/SecIv/PtC.4.i.4)) (Hurricane Sandy), (Ch6/SecIV/PtC.4.j.) (Louisiana Storms and Hurricane Matthew), (Ch6/SecIV/PtC.4.k.4)), (Ch7/SecV/PtC.21.g.) (Hurricanes Harvey, Irma, Maria, and California Wildfires)

* Individually-designed plans: remedial amendment period rules starting in 2005, (Ch1B/Def-Remedial Amendment Period/PtD.1)

- Rules in effect in 2017 and beyond, (Ch1B/RemedialAmdmtPer/PtD.1.a)

* Interim amendment requirements under Rev. Proc. 2016-37, (Ch1B/Def-RemedialAmendmentPeriod/PtD.4.a)

- Table of amendments adopted during or after EGTRRA cycle, (Ch1B/Def-Remedial Amendment Period/PtD.4.d)

* IRC §4980F (excise tax for failure to provide timely ERISA §204(h) notice on pension plan amendment), see ERISA §204(h) notice above

* Model or sample amendments issued by IRS

- Automatic enrollment, (Ch3A/AppC)

- Automatic rollover rule under IRC §401(a)(31)(B), (Ch6/SecIV/PtD.8.d.)

- Deemed IRA accounts, (Ch12/SecIX/PtG)

- Deemed §125 compensation, (Ch1A/Def-Compensation/PtA.6.e.)

- Distribution restrictions on pension assets transferred to non-pension plan, (Ch6/SecIV/PtC.1.e.2))

- EGTRRA, (Ch15/SecIX/PtG)

- Military service periods: model amendment addressing employee benefit requirements, (Ch3B/SecVII/PtF.1.)

- Minimum distribution rules, 6.818, (Ch6/SecVII/PtQ.4.b.), (Ch6/SecVII/PtS.3.) (2009 RMD waiver), (Ch6/SecVII/PtQ.3.c.) (2002 regulations)

- Mortality table required for present value determinations (Rev. Rul. 2001-62), (Ch6/SecIII/PtC.3.a.2)b)iii)

- Roth 401(k) contributions, (Ch11/SecXV/PtA.1.b.)

- SIMPLE-401(k) plans, (Ch11/SecXIII)

- SIMPLE-IRA plans: automatic enrollment feature, (Ch12/SecV/PtF.3.)

* Nonamender failures for late amendment of plan to reflect law changes, (Ch15/SecVI/PtB.¶1.a.(1))

* Nondiscrimination testing of amendments, see (Ch3A/SecIII/PtA.1.c.)

* Notice of significant reduction in future rate of benefit accrual, see ERISA §204(h) notice above

* Optional forms of benefit, protection of, see ANTI-CUTBACK RULE

* Partial termination issues arising from plan amendments, see VESTING RULES, (Partial termination)

* Pension Protection Act of 2006 (PPA 2006)

- Amendment deadline, (Ch1B/Def-Remedial Amendment Period/PtD.6.)

- Limited extension of PPA 2006 amendment deadlines for only a few specified requirements, (Ch1B/Def-Remedial Amendment Period/PtD.6.a.1))

- Terminated plans, (Ch1B/Def-Remedial Amendment Period/PtD.1.)

* Pre-approved plans: fixed cycle remedial amendment periods starting with EGTRRA, (Ch1B/Def-Remedial Amendment Period/PtD.2)

- Amendment to Pre-Approved Plan by adopting employer: relationship to RAP cycle, (Ch1B/Def-Remedial Amendment Period/PtD.2.e.)

- How to determine if employer is eligible for fixed cycle, (Ch1B/Def-Remedial Amendment Period/PtD.2.d.)

* Protection of accrued benefits, see ANTI-CUTBACK RULE

* Remedial amendment period, Also see GUST remedial amendment period, EGTRRA remedial amendment period, Pension Protection Act of 2006 above

- Amendment to the plan: measuring remedial amendment period for curing defects in the amendment, (Ch1B/Def-Remedial Amendment Period/PtA.2.)

- Definition of remedial amendment period, (Ch1B/Def-Remedial Amendment Period)

- Determination letter filing

◆ Interaction with remedial amendment periods, (Ch1B/Def-Remedial Amendment Period/PtD.3.)

◆ Extends amendment period, (Ch1B/Def-Remedial Amendment Period/PtE)

◆ Verifies existence of plan document, (Ch1B/Def-Remedial Amendment Period/PtH)

- EGTRRA, see EGTRRA remedial amendment period above

- Extended remedial amendment period for certain law changes, (Ch1B/Def-Remedial Amendment Period/PtB)

Also see GUST remedial amendment period, EGTRRA remedial amendment period, Pension Protection Act of 2006 above

- Failure to cure plan document defect within the remedial amendment period, (Ch1B/Def-Remedial Amendment Period/PtF)

- Fixed amendment cycles for pre-approved plans, (Ch1B/Def-Remedial Amendment Period/PtD.1.)

- GATT amendments to section 415, see GATT remedial amendment period above

- GUST remedial amendment period, see GUST remedial amendment period above

- Individually-designed plans: modified RAP rules in post-2016 plan years, (Ch1B/Def-RemedialAmdmntPer/PtD.1.a.)

◆ Migrating IDPs to Pre-Approved Plan cycle after 2015, (Ch1B/Def-RemedialAmendmentPeriod/PtD.3.b.3))

- Interim amendment requirements, (Ch1B/Def-Remedial AmendmentPeriod/PtD.4.a.)

◆ Timing of discretionary amendments, (Ch1B/Def-Remedial Amendment Period/PtD.4.b.)

- Law and guidance changes, (Ch1B/Def-RemedialAmdmntPer/PtA.3)

- New plans: measuring remedial amendment period, (Ch1B/Def-RemedialAmendmentPeriod/PtA.1.)(Ch1B/Def-RemedialAmendmentPeriod/PtD.1.a.2)c)), (Ch1B/Def-RemedialAmdmtPer/PtD.2.e.)

- Operational defects - remedial amendment period rules are not applicable, (Ch1B/Def-Remedial Amendment Period/PtG)

- Organization that does not file tax return: calculation of remedial amendment period, (Ch1B/Def-Remedial Amendment Period/PtA.5.)

- Pre-Approved Plans: fixed 6-year RAP cycle, (Ch1B/Def-Remedial Amendment Period/PtD.2.)

- Weekend/holiday rule: application to remedial amendment period deadlines, (Ch1B/Def-Remedial Amendment Period/PtA.6.)

* Safe harbor 401(k) plans: plan amendments adopted or effective during the plan year, (Ch11/SecXIV/PtI.1.b.)

* Same-sex marriage amendments (Windsor case/Obergefell case/Rev. Rul. 2013-17), (Ch1B/Def-Spouse/PtB.2.b.2))

* Sample amendments issued by the IRS, see Model or sample amendments issued by the IRS above

* Small Business Job Protection Act of 1996 (SBJPA) amendments

- Remedial amendment period for, see GUST remedial amendment period above

* Staggered remedial amendment period, see individually-designed plans above

* Taxpayer Relief Act of 1997 (TRA '97): remedial amendment period for, see GUST remedial amendment period above

* Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA): remedial amendment period for, see GUST remedial amendment period above

* Verification of timely-adopted amendments, (Ch1B/Def-Remedial Amendment Period/PtH)

* Vesting schedule, amendment of, see VESTING RULES

* Windsor case/Obergefell case/Rev. Rul. 2013-17 amendments (same-sex marriage), (Ch1B/Def-Spouse/PtB.2.b.2))

AMERICAN TAXPAYER RELIEF ACT OF 2012

* Summary of pension-related provisions, (Ch15/SecIX/PtR)

ANNUAL ADDITIONS, see SECTION 415 LIMITS

ANNUAL DISPARITY LIMIT, see PERMITTED DISPARITY

ANNUAL REPORT, see FORM 5500 SERIES

ANNUAL RETURN, see FORM 5500 SERIES

 

ANNUITY CONTRACTS, see INSURANCE

ANNUITY FACTOR TABLES

* Life annuity and joint and survivor annuity factors provided in tables, (Ch17/SecIII/PtB.¶4)

ANNUITY STARTING DATE, see DISTRIBUTIONS

ANTIASSIGNMENT RULE

* Bankruptcy: interaction with antiassignment rule, (Ch3B/SecXI/PtB)

- Education savings exclusion, (Ch3B/SecXI/PtB.5.)

- ERISA-protected benefits are excluded from bankruptcy estate, (Ch3B/SecXI/PtB.5.)

◆ ERISA benefits: includible in bankruptcy estate with respect to claims of the IRS? (Ch3B/SecXI/PtB.1.e.)

- Fraudulent conveyances, (Ch3B/SecXI/PtB.4.)

- IRA assets: exemption cap under federal law, (Ch3B/SecXI/PtB.2.b.2))

- Participant loans: status clarified under bankruptcy reform law, (Ch3B/SecXI/PtB.3.)

◆ Nondischargeable in bankruptcy, (Ch3B/SecXI/PtB.3.a.1))

- Section 403(b) interests might not be excludable, but exemption provided for such interests, 3B.644, (Ch3B/SecXI/PtB.2.b.2))

- Status of plans not subject to ERISA, (Ch3B/SecXI/PtB.2.)

◆ Broad exemption for retirement interests under bankruptcy reform law, (Ch3B/SecXI/PtB.2.b.)

* Criminal fines treated as taxes under federal law are exempt from antiassignment rule, (Ch3B/SecXI/PtA.10.)

* Criminal sentence against fiduciary may not order payment of benefits for restitution if crime is not against the plan, (Ch3B/SecXI/PtH.3.)

* Distributed benefits: assignment protection for, (Ch3B/SecXI/PtC)

* Explanation of antiassignment rule, (Ch3B/SecXI)

* Federal tax levy: exception to antiassignment rule, (Ch3B/SecXI/PtA)

- Bankruptcy estate inclusion of ERISA-protected benefits with respect to claims of the IRS: courts split on the issue, (Ch3B/SecXI/PtB.1.e.)

- Community property law does not defeat levy, (Ch3B/SecXI/PtA.8.)

- Enforcement of levy if participant is not in pay status, (Ch3B/SecXI/PtA.2.)

- IRS might elect distribution on participant's behalf, (Ch3B/SecXI/PtA.2.b.)

- Return of levied-upon retirement plan assets are eligible for rollover, (Ch7/SecIV/PtB.17.)

- Rollover to IRA without spouse's consent does not defeat levy, (Ch3B/SecXI/PtA.9.)

- Tax consequences to participant, (Ch3B/SecXI/PtA.3.)

* IRAs not protected by antiassignment law, (Ch3B/SecXI/PtI.3.)

* "Killer" statutes may result in assignment of benefit, (Ch3B/SecXI/PtI.4.)

* Offset of participant's benefit for his own fiduciary breach to plan, (Ch3B/SecXI/PtH)

* Overpayment of benefits: plan may recoup without violating antiassignment rule, (Ch3B/SecXI/PtI.1.)

* Participant loans: exception to antiassignment rule, (Ch3B/SecXI/PtD)

- Chapter 13 bankruptcy: continuation of loan repayments, (Ch3B/SecXI/PtB.3.a.)

- Chapter 13 bankruptcy: new post-petition deferral election not allowed, (Ch3B/SecXI/PtB.3.a.4))

* QDROs: exception for, (Ch1B/Def-QDRO)

* Qualified domestic relations orders: exception for, (Ch1B/Def-QDRO)

* State tax levy: no exception to antiassignment rule, (Ch3B/SecXI/PtA.5.)

* Title I of ERISA requirement regarding antiassignment, (Ch13A/SecVII/PtA.5.b.)

* Voluntary assignment of distributions

- Exception to antiassignment rule, (Ch3B/SecXI/PtF)

- Taxation of assigned benefit, (Ch3b/SecXI/PtG), (Ch3B/SecXI/PtF.3.)

* Voluntary waiver of benefits: no exception to antiassignment rule, (Ch3B/SecX/PtG)

ANTI-CUTBACK RULE

* Actuarial assumptions used to determine optional forms of benefit

- Application of anti-cutback rule to amendment that changes actuarial assumptions, (Ch3B/SecX/PtC.3.)

- Relief when amendments are adopted to reflect law changes, (Ch6/SecIII/PtC.3.a.1)e)) (PPA 2006), (Ch6/SecIII/PtC.3.a.2)b)iii)) (Rev. Rul. 2001-62), (Ch6/SecIII/PtC.3.a.1)e)) (GATT)

* Allocation conditions are protected benefit, (Ch3B/SecX/PtB.3.)

* Amendment cannot reduce accrued benefits, (Ch3B/SecX/PtA)

- Change in actuarial assumptions used to determine optional forms of benefit in defined benefit plan, (Ch3B/SecX/PtC.3.)

- Multiple amendments: "net" effect examined, (Ch6/SecIII/PtD.1.f.1)a))

- Optional forms of benefit must be protected, see Optional forms of benefit below

- Retroactive amendment to reduce pension obligation because of business hardship, (Ch3B/SecVIII/PtE.2.b.)

- When does a benefit accrue?

Adding separate contribution to discretionary profit sharing plan, (Ch3B/SecX/PtB.2.e.)

◆ Adopting separate profit sharing plan before year ends, (Ch3B/SecX/PtB.2.f.)

◆ Allocation requirements determine timing of accrual under a defined contribution plan, (Ch3B/SecX/PtB)

◆ Defined benefit plans, (Ch3B/SecX/PtC)

◆ Defined contribution plans, (Ch3B/SecX/PtB)

◆ Discretionary profit sharing plan or stock bonus plan, (Ch3B/SecX/PtB.2.)

◆ Freezing or terminating money purchase plan before allocation requirements are satisfied, (Ch3B/SecX/PtB.1.c.)

◆ Matching contributions, (Ch3A/SecII/PtG.4.)

◆ Pension types of defined contribution plans, (Ch3B/SecX/PtB.1.)

◆ Protected allocable share can accrue under discretionary contribution plan, even before amount of contribution is determined, (Ch3B/SecX/PtB.2.)

◆ Standardized Pre-Approved Plans: timing of accruals, (Ch3B/SecX/PtF.2.)

* Cash balance plans and other statutory hybrid plans

- Anti-cutback relief relating to certain changes in hypothetical interest rate, (Ch3B/SecIX/PtB.2.e.), (Ch3B/Sec1X/PtB.2.f.) (noncompliant interest rates)

* Central Laborers' decision by Supreme Court, (Ch6/SecIII/Pt.D.9.a.)

- IRC §7805(b) relief granted by IRS, (Ch6/SecIII/PtD.9.c.)

- Vesting rules: interaction with anti-cutback rules, (Ch4/SecIII/PtF.1.d.)

* Contingent benefits: when are they protected by anti-cutback rule, (Ch6/SecIII/PtD.1.d.4))

- Regulations expand protection, (Ch6/SecIII/PtD.1.d.4)b))

- Transition rule under regulations allow window period to eliminate contingent benefits, (Ch6/SecIII/PtD.1.d.4)b))

* Default rollover substituted as default method of payment of involuntary distribution does not violate anti-cutback rule, (Ch6/SecIII/PtD.1.g.)

* Discretion by employer over optional forms of benefit is violation of anti-cutback rule, (Ch6/SecIII/PtD.1.a.8))

- Coordination with IRC §436 benefit restrictions, (Ch6/SecIV/PtB.5.)

- Discretion over involuntary distributions not permitted, (Ch6/SecIV/PtB.4.)

- Objective conditions on availability of benefit are permitted, (Ch6/SecIV/PtB.3.)

* Early retirement benefits and retirement-type subsidies, (Ch6/SecIII/PtD.1.d.)

- Exceptions to anti-cutback rule with respect to elimination of certain early retirement options and retirement-type subsidies, (Ch6/SecIII/PtD.8.b.)

- Protection of shutdown benefits and other contingent benefits, (Ch6/SecIII/PtD.1.d.4))

- Window benefits, (Ch6/SecIII/PtD.1.e.)

* EGTRRA amendments have no anti-cutback relief, (Ch3B/SecX/PtF.5.)

* Elective transfers: optional forms of benefit do not have to be protected by transferee plan

- Elective transfer between defined contribution plans in connection with business transactions or employment status changes, (Ch6/SecIII/PtD.3.c.)

- Elective transfer of distributable benefits, (Ch6/SecIII/PtD.3.d.)

◆ Permitted only if benefits cannot be transferred through rollover process, (Ch6/SecIII/PtD.3.d.1))

- Elimination of defined contribution feature: elective transfer of DC account to DB plan violated anti-cutback rule, (Ch6/SecIII/PtD.2.b.2))

* ESOPs and stock bonus plans entitled to certain exceptions from anti-cutback rule with respect to optional forms of benefit, (Ch6/SecIII/PtD.5.)

- Elimination of distribution option under IRC §401(a)(28)(B) for ESOPs that become subject to IRC §401(a)(35), (Ch6/SecIII/PtD.2.k.)

* Fiduciary breach, offsetting fiduciary's benefit for, see FIDUCIARY LIABILITY

* Freezing money purchase plan might eliminate required contribution for current year depending on allocation requirements, (Ch3B/SecX/PtB.1.c.)

* Hardship distribution option may be modified or eliminated without protecting it, (Ch6/SecIII/PtD.2.b.)

* Incorrectly credited benefits: no protection under anti-cutback rule, (Ch3B/SecX/PtF.3.)

* In-kind distribution options may be eliminated under certain circumstances, (Ch6/SecIII/PtD.2.c.)

* Internal Roth Conversion right is not a protected benefit, (Ch7/SecIV/PtC.1.a.2)b)vi))

* IRS authority to provide relief for certain statutory changes, (Ch3B/SecX/PtF.4.)

* Merger or transfer cannot eliminate protected benefit options, (Ch6/SecIII/PtD.3.)

- Defined benefit character of accrued benefit is protected benefit, (Ch6/SecIII/PtD.3.b.)

- Defined contribution character of account balance is protected benefit, (Ch6/SecIII/PtD.3.b.)

- Exception for elective transfers, (Ch6/SecIII/PtD.3.a.2))

- Merger of defined benefit plan into defined contribution plan, or vice versa, (Ch6/SecIII/PtD.3.b.)

* Minimum distribution rules: amendment to modified required beginning date definition cannot eliminate protected benefit option except as provided under special exception for SBJPA change, (Ch6/SecVII/PtB.4.e.)

* Mistakes made in determining benefits, (Ch3B/SecX/PtF.3.)

* Normal retirement age (NRA): anti-cutback relief for certain amendments to increase NRA where NRA is considered to be unreasonable under new regulatory standards, (Ch6/SecIV/PtC.1.b.6))

* Offset of fiduciary's benefit to satisfy obligation for breach, see FIDUCIARY LIABILITY 

* Optional forms of benefit must be protected, (Ch6/SecIII/PtD.1.)

- Annuity contract distribution option may be replaced with cash annuity option, (Ch6/SecIII/PtD.2.c.7))

- Defined benefit character of accrued benefit is protected benefit, (Ch6/SecIII/PtD.3.b.)

- Defined benefit plans: regulations permit elimination of certain optional forms of benefit and retirement subsidies, (Ch6/SecIII/PtD.8.b.)

◆ Early retirement benefits and retirement type subsidies: anti-cutback exception for elimination if burdensome and has only de minimis effect, (Ch6/SecIII/PtD.8.b.1))

◆ "Non-core" options may be eliminated, (Ch6/SecIII/PtD.8.a.2))

◆ Redundant optional forms of benefit could be eliminated, (Ch6/SecIII/PtD.8.a.1))

◆ Utilization test, (Ch6/SecIII/PtD.8.c.)

- Defined contribution character of account balance is protected benefit, (Ch6/SecIII/PtD.3.b.)

- Definition of optional forms of benefit, 6.86, (Ch6/SecIII/PtD.1.a.)

- Direction of investments not protected benefit, (Ch6/SecIII/PtD.6.b.)

- Elective transfer: transferee plan does not have to protect optional forms, (Ch6/SecIII/PtD.3.a.2))

- Elimination of burdensome options with de minimis benefit to participants, (Ch6/SecIII/PtD.8.b.1))

- Employer (or other party besides participant) cannot have discretion over choosing among optional forms of benefit under plan, (Ch6/SecIII/PtD.1.a.8))

- ESOPs may eliminate certain optional forms of benefit, (Ch6/SecIII/PtD.5.)

◆ Elimination of distribution option under IRC §401(a)(28)(B) for ESOPs that become subject to IRC §401(a)(35), (Ch6/SecIII/PtD.2.k.)

◆ S corporations may eliminate stock distribution option, (Ch6/SecIII/PtD.5.e.)

- Gains/losses on account balance with protected benefit option, (Ch6/SecIII/PtD.1.c.)

- Hardship distribution option need not be protected, (Ch6/SecIII/PtD.2.b.)

- In-kind distribution options may be eliminated under certain circumstances, (Ch6/SecIII/PtD.2.c.)

- Merger or transfer cannot eliminate protected options, (Ch6/SecIII/PtD.3.), (Ch6/SecIII/PtD.3.)

- Participant loan feature not protected benefit, (Ch6/SecIII/PtD.6.b.)

- Periodic payment options under DC plans may be eliminated, so long as at least a single-sum option is available after the amendment, (Ch6/SecIII/PtD.2.a.)

- Certain "prohibited payment" options under IRC §436(d) may be eliminated from DB plan maintained by employer in bankruptcy reorganization, (Ch6/SecIII/PtD.2.j.)

- Qualified Social Security Supplements (QSUPPs), (Ch6/SecIII/PtD.1.d.1)a))

- Restoration of optional forms of benefit after cash-out-distribution is repaid, (Ch4/SecVI/PtA.2.d.)

- Rollovers: recipient plan does not have to protect optional forms of benefit that were available to funds rolled over into the plan, (Ch6/SecIII/PtD.3.a.3))

- Section 401(k) arrangement (i.e., right to make elective deferrals) not protected benefit option, (Ch6/SecIII/PtD.6.b.)

- Table summarizing IRC §411(d)(6)(B) protected benefits, (Ch6/AppD)

- Termination of plan: may distributions be suspended while determination letter application is pending? (Ch6/SecIII/PtD.4.c.)

- Treasury regulations allow elimination of certain optional forms of benefit, (Ch6/SecIII/PtD.2.)

- Treasury given authority to issue exceptions to anti-cutback rule for protection of optional forms of benefit, (Ch6/SecIII/PtD.1.h.)

- Utilization rule allows elimination of certain options under DB plans, (Ch6/SecIII/PtD.8.c.)

* Pension Protection Act of 2006: anti-cutback relief for conforming amendments, (Ch3B/SecX/PtF.6.)

* Periodic payment options under DC plans may be eliminated, so long as at least a single-sum option is available after the amendment, (Ch6/SecIII/PtD.2.a.)

* Regulatory authority to provide anti-cutback relief for certain statutory changes, (Ch3B/SecX/PtF.4.), (Ch6/SecIII/PtD.1.)

* Required beginning date change made by SBJPA, see Minimum distributions above

* Retroactive amendment to reduce pension obligation because of business hardship, (Ch3B/SecVIII/PtE.2.b.)

* Section 415 amendments made by GATT, see GATT amendments to section 415 above

* Shutdown benefits: when are they protected by anti-cutback rule, (Ch6/SecIII/PtD.1.d.4))

* Small Business Job Protection Act of 1996

- Effect of change to required beginning date rule, see Minimum distributions above

* Statutory hybrid plans, see (Ch11/SecVI/PtC.1.g.) above

* Suspension of benefits rule for defined benefit plan, see VESTING RULES (Forfeiture)

* Utilization rule for eliminating certain optional forms of benefit, (Ch6/SecIII/PtD.8.c.)

* Vesting rules: interaction with anti-cutback rule, (Ch4/SecIII/PtF.1.d.), (Ch6/SecIII/PtD.1.)

* Waiver of accrued benefits not permitted as exception to anti-cutback rule, (Ch3B/SecX/PtF.1.)

* Window benefits: series of amendments offering early retirement window benefits did not create protected benefit, (Ch6/SecIII/PtD.1.e.1)a))

A-ORG, see RELATED ORGANIZATIONS (Affiliated service group)

APPLICABLE FEDERAL MID-TERM RATE, see INTERNAL REVENUE SERVICE

APPROVAL PROCESS

* Advisory letter on volume submitter plan, see Pre-Approved Plan below

* Cumulative List of Changes in Plan Qualification Requirements, (Ch15/SecII)

- 2016 and later periods, (Ch15/SecII/PtC)

◆ 2015 list, (Ch14/SecII/PtC.1.)

◆ 2017 list, (Ch14/SecII/PtC.2.)

- First RAP Cycle (EGTRRA Remedial Amendment Cycle), (Ch15/SecII/PtA)

- Second RAP Cycle, (Ch15/SecII/PtB)

◆ 2010 list, (Ch15/SecII/PtB.1.)

◆ 2011 list, (Ch15/SecII/PtB.2)

◆ 2012 list, (Ch15/SecII/PtB.3.)

◆ 2013 list, (Ch15/SecII/PtB.4.)

◆ 2014 list, (Ch15/SecII/PtB.5.)

* Declaratory judgment by Tax Court, see Tax Court declaratory judgment procedure below

* Determination letter

- Affiliated service group status no longer determined by IRS, (Ch1A/Def-AffiliatedServiceGroup/PtF)

- Application form (Form 5300 series) for determination letters, 1A.170, (Ch1A/Def-DeterminationLetter/PtA)

- Checklist on determination letter procedures, (Ch15/SecIII/PtE)

- Definition of determination letter, (Ch1A/Def-DeterminationLetter)

- General information about determination letters (summary of current Revenue Procedure), (Ch15/SecII)

◆ Affiliated service group determination no longer available, (Ch15/SecIII/PtA) (Primary changes made by Rev. Proc. 2017-4)

◆ Coverage testing - letter on compliance no longer available, (Ch8/SecVIII/PtE.6.), (Ch8/SecVIII/PtE.6.)

◆ Deficient submissions, (Ch15/SecIII/PtA.16.)

◆ Forms to file, (Ch15/SecIII/PtA.2.)

◆ Group trusts, (Ch15/SecIII/PtA.13.)

◆ Leased employee determinations, (Ch15/SecIII/PtA.14.)

◆ Nondiscrimination testing - letter on compliance no longer available, (Ch8/SecVIII/PtE.6.)

◆ Pre-Approved Plans: determination letter procedures for adopting employers, (Ch15/SecIII/PtA.10.)

◆ Scope of determination letter, (Ch15/SecIII/PtA.3.)

◆ Terminated plans, (Ch15/SecIII/PtA.11.)

◆ User fees for determination letter requests, (Ch15/SecI/PtA)

- Interested party notice requirement, see Interested party notice requirement below

- Partial termination issue may be subject of determination letter request, (Ch4/SecXII/PtB.4.)

- Pre-Approved Plan adopters: determination letter application for, (Ch1B/Def-RemedialAmendmentPeriod/PtD.3.b.)

- Procedures for applying for determination letters, (Ch15/SecIII)

- Section 7805(b) relief prevents retroactive revocation of determination letter, (Ch1B/Section7805(b)Relief)

- Summary of IRS' general procedures for determination letters, (Ch15/SecIII/PtA)

* Falsifying information on application: penalty for, (Ch1A/Def-DeterminationLetter/PtA.2.)

* Interested party notice requirement, (Ch1A/Def-InterestedParty), (Ch1A/Def-DeterminationLetter/PtA.1.)

- Checklist of requirements, (Ch15/SecIII/PtE.2.)

- Collectively-bargained plans, (Ch1A/Def-InterestedParty/PtC)

- Definition of interested party, (Ch1A/Def-InterestedParty)

- Electronic delivery permissible, (Ch1A/Def-InterestedParty/PtE)

- Manner of giving notice, (Ch1A/Def-InterestedParty/PtE)

- Plan terminations, (Ch1A/Def-InterestedParty/PtD)

- Special rule for plan amendments, (Ch1A/Def-InterestedParty/PtB)

- Timing of notice, (Ch3B/SecX/PtD.1.)

- Worksheet for determining interested party notice deadlines, (Ch15/SecIII/PtF)

* Master/prototype plan (M&P plan): terminology no longer used, (Ch1B/Def-Pre-ApprovedPlan)

* Model amendments issued by IRS, see AMENDMENT OF PLAN

* Nonstandardized plan designs, (Ch1B/Def-PreApprovedPlan/PtB.1.), (Ch1B/Def-PreApprovedPlan/PtF.2.)

* Notification letter, see Regional prototype plan below

* Opinion letter, see Pre-Approved Plan below

* Pre-Approved Plan

- Adoption Agreement Plans, (Ch1B/Def-PreApprovedPlan), (Ch1B/Def-PreApprovedPlan/PtB)

- Application forms, (Ch1B/Def-PreApprovedPlan/PtA.1.)

- Cash balance formulas under Pre-Approved Plans, (Ch1B/Def-PreApprovedPlan/PtB.8.), (Ch1B/Def-PreApprovedPlan/PtC.1.a.)

- Definition, (Ch1B/Def-PreApprovedPlan)

- Determination letter procedures for adopters of Pre-Approved Plans, (Ch1B/Def-RemedialAmendmentPeriod/PtD.3.b.)

- ESOPs under Pre-Approved Plans, (Ch1B/Def-PreApproved/PtB.7.), (Ch1B/Def-PreApproved/PtD.1.a.)

- Interim amendment certification, (Ch1B/Def-PreApprovedPlan/PtA.1.a.)

- List of Required Modifications, (Ch1B/Def-PreApprovedPlan/PtA.2.)

- Mass Submitters, (Ch1B/Def-PreApprovedPlan/PtB.5.)

- Modification of Pre-Approved Plan: effect on remedial amendment cycle and determination letter procedures, (Ch1B/Def-Remedial Amendment Period/PtD.2.e.)

- Pension plans with normal retirement age lower than age 62 may not rely on advisory letter or opinion letter, (Ch1B/Def-PreApprovedPlan/PtF.4.)

- Prohibited provisions/plan designs, (Ch1B/Def-PreApprovedPlan/PtC)

- Reliance on opinion letters, (Ch1B/Def-Pre-ApprovedPlan/PtF)

◆ Advisory letters replaced by opinion letters starting in third cycle, (Ch1B/Def-Pre-ApprovedPlan), (Chb1B/Def-Pre-ApprovedPlan/PtF)

- Required provisions, (Ch1B/Def-PreApprovedPlan/PtD.2.)

◆ Required provisions in an ESOP, (Ch1B/Def-Pre-Approved/PtD.2.a.)

- Responsibility of Pre-Approved Plan sponsor, (Ch1B/Def-PreApprovedPlan/PtE)

- Single Document Plans, (Ch1B/Def-PreApprovedPlan), (Ch1B/Def-PreApprovedPlan/PtB)

- Structure of a Pre-Approved Plan, (Ch1B/Def-PreApprovedPlan/PtB)

- Submission deadlines, (Ch1B/Def-Pre-ApprovedPlan/PtD.2.b.)

- Volume submitter plans: terminology no longer used, (Ch1B/Def-PreApprovedPlan)

* Prototype plan, see Pre-Approved Plan above

* Required Amendment List for individually-designed plan, (Ch1B/Def-RemedialAmdtPer/PtD.1.a.2)b)), (Ch15/SecII/PtD)

- 2016 Required Amendment List, (Ch15/SecII/PtD.¶1.)

- 2017 Required Amendment List, (Ch15/SecII/PtD.¶2.)

- 2018 Required Amendment List, (Ch15/SecII/PtD.¶3.)

* Schedule Q, see Determination letters above

* Section 403(b) plans

- Determination letter on plan's status under IRC §403(b) not available, (Ch16/SecII/PtH.6.b.)

* Section 7805(b) relief prevents retroactive revocation of approval letter, (Ch1B/Section7805(b)Relief)

* Standardized plan designs, (Ch1B/Def-PreApprovedPlan/PtB.1.), (Ch1B/Def-PreApprovedPlan/PtF.1.)

* Tax Court declaratory judgment procedure, (Ch1A/Def-DeterminationLetter/PtB)

- Interested party notice requirement, see Interested party notice requirement above

- Petitioner defined, (Ch1A/Def-DeterminationLetter/PtB.1.)

* User fees for applications, see USER FEES

* Volume submitter plan: terminology no longer used, (Ch1B/Def-PreApprovedPlan)

APRSC, see PLAN DISQUALIFICATION

ARBITRATION, see ENFORCEMENT OF ERISA

ASSIGNMENT OF BENEFITS, see ANTIASSIGNMENT RULE

ATTORNEY

* Attorney's fees recoverable in ERISA action, see ENFORCEMENT OF ERISA

* Attorney-client privilege, see ENFORCEMENT OF ERISA

* Fiduciary, status as, see FIDUCIARY

ATTORNEY'S FEES, see ENFORCEMENT OF ERISA

ATTRIBUTION RULES

* Affiliated service group, application of attribution rules to, see Section 318 attribution below

* Controlled groups of business, application of attribution rules to, see Section 1563 attribution below

* Disqualified person definition, application of attribution rules to, see Section 318 attribution below

* Family attribution: definition of, (Ch1A/Def-FamilyAttribution) Also see Section 267 attribution, Section 318 attribution, and Section 1563 attribution below

* Highly compensated employee definition, application of attribution rules to, see Section 318 attribution below

* Key employee definition, application of attribution rules to, see Section 318 attribution below

* Section 267 attribution, (Ch1A/Def-Attribution/PtC)

- Attribution from an organization, (Ch1A/Def-Attribution/PtC)

- Family attribution, (Ch1A/Def-Attribution/PtC)

- Partners, (Ch1A/Def-Attribution/PtC.3.)

* Section 318 attribution, (Ch1A/Def-Attribution/PtA)

- Attribution from an organization, (Ch1A/Def-Attribution/PtC.2.)

- Attribution to an organization, (Ch1A/Def-Attribution/PtA.3.)

- ESOPs: attribution pertaining to, (Ch1A/Def-Attribution/PtA.2.c.2))

- Family attribution, (Ch1A/Def-Attribution/PtA)

◆ Adoption of a child, (Ch1A/Def-Attribution/PtA.1.d.)

- Highly compensated employee definition: effect of section 318 attribution on, (Ch1A/Def-HighlyCompensationEmployee/PtA.1.a.1))

- Options to acquire stock, (Ch1A/Def-Attribution/PtA.4.)

◆ Applying option attribution to qualified plan rules, (Ch1A/Def-Attribution/PtA.4.)

◆ Special issues for options to acquire stock directly from the corporation, (Ch1A/Def-Attribution/PtA.4.)

* Section 1563 attribution, (Ch1A/Def-Attribution/PtB)

- Attribution from an organization, (Ch1A/Def-Attribution/PtC.2.)

- ESOPs: attribution rules pertaining to, (Ch1A/Def-Attribution/PtB.2.c.2))

- Family attribution, (Ch1A/Def-Attribution/PtB)

◆ Adoption of a child, (Ch1A/Def-Attribution/PtA.1.d.)

◆ Children, (Ch1A/Def-Attribution/PtB.1.b.)

◆ Spouses: special exception for attributing between spouses, (Ch1A/Def-Attribution/PtB)

. . . Community property interest nullifies exception, (Ch1A/Def-Attribution/PtB.1.a.3))

. . . Effect minor children have on exception, (Ch1A/Def-Attribution/PtB.1.a.3))

- Options to acquire stock, (Ch1A/Def-Attribution/PtA.4.)

◆ Special issues for options to acquire stock directly from the corporation, (Ch1A/Def-Attribution/PtA.4.)

◆ Stock held in escrow, (Ch1A/Def-Attribution/PtB.4.b.)

◆ Tax Court holds underlying stock must be outstanding to be subject to option attribution rule, (Ch1A/Def-Attribution/PtA.4.)

- Trusts: attribution from, (Ch1A/Def-Attribution/PtB.2.c.2))

AUDIT

* Accountant's audit of plan, see FORM 5500 SERIES

* Compliance checks conducted by the IRS, (Ch15/SecVI/PtF(8))

* Checklist of issues the IRS and DOL might audit, (Ch15/SecVI/PtF)

* Enforcement tool under ERISA, (Ch13B/SecVI/PtA)

- DOL's subpoena power is broad, (Ch13B/SecVI/PtA.1.)

* IRS audits, (Ch15/SecVI/PtF(4))

AUTOMATIC ENROLLMENT

* Already-eligible employees: application of automatic enrollment feature when it is added by plan amendment, (Ch3A/SecII/PtD.2.e.7))

* Automatic contribution arrangement, (Ch3A/SecII/PtD.2.e.2))

* Designated Roth contributions, (Ch3A/SecII/PtD.2.f.1))

* Eligible automatic contribution arrangement (EACA), (Ch3A/SecII/PtD.2.e.3))

- Covered employees under an EACA, (Ch3A/SecII/PtD.2.e.3)a)ii))

- Default investment requirement eliminated by technical corrections legislation, (Ch3A/SecII/PtD.2.e.3)d)i))

- Escalator provisions in an EACA, (Ch3A/SecII/PtD.2.e.3))iii))

- Expanded to SEPs and SIMPLE-IRA plans by technical corrections legislation, (Ch12/SecII/PtE.3.c.2)), (Ch12/SecV/PtI.3.d.)

- Notice requirement, (Ch3A/SecII/PtD.2.e.3)c))

◆ Only "covered employees" must receive notice, (Ch3A/SecII/PtD.2.e.3)c))

◆ Sample notice issued by IRS, (Ch11/SecAppD)

- Parallels to ERISA definition, (Ch3A/SecII/PtD.2.e.3)e))

- Permissible withdrawal within 90 days of automatic enrollment, (Ch6/SecIV/PtC.6.)

- SIMPLE-IRA plans may include an EACA, (Ch12/SecV/PtF.3.e.)

- Uniformity requirement for default deferral rate, (Ch3A/SecII/PtD.2.e.3)b))

◆ Exception for escalator provisions, (Ch3A/SecII/PtD.2.e.3))iii))

◆ Exception for mandatorily disaggregated portions of plan, (Ch3A/SecII/PtD.2.e.3)b)ii))

- When do the EACA requirements have to be in place? (Ch3A/SecII/PtD.2.e.3)c)iii))

◆ Mid-year implementation that is limited to newly-eligible employees, (Ch3A/SecII/PtD.2.e.3)c)iii))

* Eligible combined plans ("DB-K" plans): automatic enrollment feature required, (Ch3A/SecIII/PtG.3.a.)

* ERISA preemption of State law interfering with an automatic contribution arrangement, (Ch3A/SecII/PtD.2.e.1)a))

* Escalator provisions in an automatic enrollment plan, (Ch3A/SecII/PtD.2.e.3))iii))

* Notice requirements for plans with automatic enrollment features, (Ch3A/SecII/PtD.2.e.3)c)), 3A.58, (Ch3A/SecII/PtD.2.e.3)c))

- Sample notice issued by IRS, (Ch11/SecAppD)

* Permissible withdrawals from eligible automatic contribution arrangement, see Eligible automatic contribution arrangement above

* Pre-PPA 2006 guidance on automatic enrollment, (Ch3A/SecII/PtD.2.e.5))

* Qualified automatic contribution arrangements (QACAs), (Ch3A/SecII/PtD.2.e.4)) Also see SAFE HARBOR 401(k) PLANS

* Sample plan language for automatic enrollment issued by IRS, (Ch3A/AppC)

* Saver's credit under IRC §25B available for elective deferrals made through automatic enrollment, (Ch7/SecXIX/PtB.1.d.)

* Section 401(k) plans, (Ch3A/SecII/PtD.2.e.)

* Section 403(b) plans, (Ch16/SecII/PtI.1.b.)

* Section 457 plans, (Ch16/SecIII/PtA.3.a.)

* Setting the automatic enrollment rate, (Ch3A/SecII/PtD.2.e.6))

* SIMPLE-IRA plans may include an automatic enrollment feature, (Ch12/SecV/PtF.3.e.) Also see SIMPLE-IRA PLANS

AUTOMATIC ROLLOVER RULE UNDER IRC §401(a)(31), see DISTRIBUTIONS, FIDUCIARY LIABILITY, PROHIBITED TRANSACTIONS

AVAILABILITY OF BENEFITS, RIGHTS AND FEATURES, (Ch3A/SecIII/PtA.1.c.)

AVERAGE BENEFITS TEST, see COVERAGE TESTING

AVERAGE COMPENSATION

* Definition of average compensation for benefit formula, (Ch3A/SecIII/PtA.1.c.)

* Definition of average compensation for fractional rule accrual method, (Ch3A/SecIII/PtB.1.b.)

* Nondiscrimination testing, effect of definition on, (Ch3A/SecIII/PtA.1.c.)

* Section 415 limits: average compensation, (Ch16/SecII/PtH.6.b.)