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ERISA Outline Book Index

DAILY VALUATION

* Effect on allocation of earnings to defined contribution plan account balances, (Ch3A/SecII/PtM.5.)

DAVIS-BACON ACT

* Annualization requirement, (Ch1A/Def-DavisBaconAct/PtF.1.)

* Definition of Davis-Bacon Act, (Ch1A/Def-DavisBaconAct)

* Plans designed to satisfy prevailing wage laws under Davis-Bacon Act, see DAVIS-BACON PLANS

* Preemption issues for state prevailing wage laws, see ENFORCEMENT OF ERISA

* Prevailing wage, (Ch1A/Def-DavisBaconAct/PtC.2.)

* State prevailing wage laws, (Ch1A/Def-DavisBaconAct/PtF.1.)

DAVIS-BACON PLANS

* Definition of Davis-Bacon plan, (Ch1A/Def-DavisBaconAct)

* QNECs under Davis-Bacon plans have special rule for determining disproportionateness for ADP/ACP testing purposes, (Ch11/SecIX/PtA.9.a.10))

* Using qualified plan to satisfy prevailing fringe benefit obligation, (Ch1A/Def-DavisBaconAct/PtE)

DB-K PLAN, see ELIGIBLE COMBINED PLAN

DEADLINES, EXTENSION OF UNDER WEEKEND/HOLIDAY RULE, see FILING DATES/PERFORMANCE OF ACTS

DEATH BENEFIT EXCLUSION UNDER IRC §101(b), see DEATH BENEFITS

DEATH BENEFITS

* Beneficiary

- Alternate payee under a QDRO: beneficiary designation rights under certain forms of payment, (Ch1B/Def-QDRO/PtG)

- Definition of beneficiary, (Ch1A/Def-Beneficiary)

- Designation of beneficiary, (Ch6/SecV/PtA.1.)

◆ "Designated beneficiary" as defined term under minimum distribution rules, (Ch6/SecVII/PtC)

◆ Plan procedures for designating a beneficiary, (Ch6/SecV/PtA.1.f.)

◆ Power of attorney holder: ability to change beneficiary designation, (Ch6/SecV/PtA.1.d.)

- Electronic media: use in beneficiary designations, (Ch6/SecV/PtB.8.)

- Former spouse named as beneficiary, (Ch6/SecV/PtB.3.d.)

- Incapacitated beneficiary, (Ch6/SecV/PtA.1.b.3))

- Interpleader action to determine proper beneficiaries, (Ch6/SecV/PtB.3.e.)

- Minor named as beneficiary, (Ch6/SecV/PtA.1.b.2))

- Spouse as beneficiary, (Ch6/SecV/PtB.1.) (QPSA), (Ch6/SecV/PtB.1.) (spousal benefit under plan exempt from QJSA rules)

* Community property interest

- Nonparticipant spouse who predeceases participant cannot make testamentary transfer of interest, (Ch6/SecV/PtB.6.)

* Death benefit income exclusion, see TAXATION OF BENEFITS below

* Disclaimer of benefits, (Ch6/SecV/PtB.1.c.3)b)), (Ch6/SecV/PtB.1.c.3)b))

- Disclaimer by beneficiary's executor, (Ch6/SecV/PtB.3.c.1))

* Excess retirement accumulations, see EXCESS RETIREMENT ACCUMULATIONS AND DISTRIBUTIONS

* Forfeiture upon death, see VESTING RULES

* Former spouse named as beneficiary, (Ch6/SecV/PtB.3.d.)

- Enforcement by heirs of former spouse's waiver of benefits after benefits have been distributed to the former spouse, (Ch6/SecV/PtB.3.d.1)c))

- Existence of a current spouse, (Ch6/SecV/PtB.3.d.5))

- Kennedy case from Supreme Court generally defers to beneficiary designation

◆ Impact of Kennedy case, (Ch6/SecV/PtB.3.d.2))

- Rights cannot be relinquished by State law, (Ch6/SecV/PtB.3.d.2)b))

* Immediate distribution may be made to death beneficiary without beneficiary's consent, (Ch6/SecV/PtB.5.)

- Consent required for distribution of QPSA to surviving spouse before participant would have reached NRA, (Ch6/SecV/PtB.1.d.1))

* Income in respect of decedent, see TAXATION OF BENEFITS below

* Interpleader action to determine proper beneficiaries, (Ch6/SecV/PtB.3.e.)

* Life insurance benefits, see INSURANCE

* Lump sum distribution, income averaging election for, see LUMP SUM DISTRIBUTIONS

* Military service

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

* Minimum distributions required after participant's death, see MINIMUM DISTRIBUTION RULES

* Minors as beneficiaries, (Ch6/SecV/PtA.1.b.2))

* Notice and consent requirements relating to the payment of death benefits

- Not applicable to death beneficiary except for QPSA payable to spouse, (Ch6/SecV/PtB.5.)

* Postretirement death benefits, (Ch6/SecV/PtC)

* Premature distribution penalty: exception for death benefits, (Ch7/SecXIV/PtH)

* Preretirement death benefits, (Ch6/SecV/PtB)

- Non-QPSA portion of death benefit, (Ch6/SecV/PtB.3.a.1))

- Non-spouse death benefits, (Ch6/SecV/PtB.3.)

- Qualified preretirement survivor annuity (QPSA), see J&S RULES

- Spousal benefit for plans exempt from QJSA rules, see J&S RULES

* QDRO: order may affect payment of death benefits, (Ch6/SecV/PtB.3.d.4))

* Rollover of, see ROLLOVER RULES

* Roth conversions by beneficiaries, see ROTH CONVERSIONS

* Security interest against death benefit for participant loan, (Ch6/SecV/PtD)

* Surviving spouses, death benefits required for, see J&S RULES

* Surviving spouse, rollover option for, see ROLLOVER RULES

* Taxation of death benefits

- Basis recovery continues with beneficiary, (Ch7/SecXIV/PtA.1.)

- Beneficiary liable for income tax, (Ch7/SecXIV/PtA)

- Death benefit exclusion, (Ch7/SecXIV/PtC)

◆ Repealed for decedents dying after August 20, 1996, (Ch7/SecXIV/PtC)

- Income in respect of decedent for federal tax purposes, (Ch7/SecXIV/PtB)

* Withholding on death benefits, (Ch7/SecXIV/PtE)

* Wrongful denial of distribution before participant's death resulted in payment being asset of estate and not treated as death benefits, (Ch7/SecXIV/PtA.5.a.)

DEBT-FINANCED PROPERTY, see UBTI

DECLARATORY JUDGMENT BY TAX COURT, see APPROVAL PROCESS

DEDUCTIBLE EMPLOYEE CONTRIBUTIONS, see EMPLOYEE CONTRIBUTIONS

DEDUCTION LIMITS

* Affiliated service groups, see Related employers below

* Carryforward of nondeductible contributions, see Pension plans and (Ch3A/SecII/PtE) below

* Compensation

- Definition of compensation used to determine deduction limits, (Ch1A/Compensation/PtE)

- Earned income used for self-employed individuals, (Ch7/SecXVI/PtB.1.e.)

* Compensation dollar limit applies to determine deduction limits, (Ch7/SecXVI/PtF.1.)

* Controlled groups, see Related employers below

* Credit carryovers, see (Ch3A/SecII/PtE) below

* Credit, in lieu of business deduction, for certain start up costs relating to small plans (IRC §45E), see TAX CREDITS

* Defined benefit plans: deductibility of employer contributions

- Carryforward of nondeductible contributions, (Ch7/SecXVI/PtC.6.)

◆ Deductions following plan termination, (Ch7/SecXVI/PtC.8.c.)

- Forfeitures: effect on money purchase plan deduction limit (pre-2002 years), (Ch7/SecXVI/PtC.2.f.2))

- Full funding limit, see Pre-2008 deduction rules below

- MAP-21 rates are not applicable to maximum deduction calculation, (Ch7/SecXVI/PtC.1.a.2)

◆ Option to use MAP-21 to determine asset values for deduction limit purposes, (Ch6/SecIII/PtC.3.a.1)b)ii)

- Minimum funding amount is deductible, (Ch7/SecXVI/PtC.7.) (post-2007), (Ch7/SecXVI/PtC.1.) (pre-2008)

- Overstatement of pension contributions subject to penalty, (Ch7/SecXVI/PtL.6.)

- Plan termination: deduction of carryovers in later years, (Ch7/SecXVI/PtC.8.c.)

- Pre-2008 deduction rules, (Ch7/SecXVI/PtC.2.)

- Post-2007 deduction rules

◆ Cushion amount, (Ch7/SecXVI/PtC.1.b.)

. . . Limitation on small plans, (Ch7/SecXVI/PtC.1.b.1))

◆ Plans that are not subject to the at-risk funding requirements, (Ch7/SecXVI/PtC.1.a.1))

◆ Unfunded 404(o) amount, (Ch7/SecXVI/PtC.1.a.)

- Retroactive amendments may affect deduction limit under certain circumstances, (Ch7/SecXVI/PtC.3.)

◆ 2½-month rule, (Ch7/SecXVI/PtC.3.a.)

- Self-employed individual, special calculations for, see SELF-EMPLOYED INDIVIDUALS below

- Tax year different from plan year, (Ch7/SecXVI/PtC.7.)

* Defined contribution plans: deductibility of employer contributions

- Aggregation of all defined contribution plans to compute limit, (Ch1A/Compensation/PtE)

- Carryforward of nondeductible amount, (Ch7/SecXVI/PtB.8.)

◆ Deduction of carryovers after plan terminates, (Ch7/SecXVI/PtB.8.c.)

- Compensation used to compute deduction limit, (Ch1A/Compensation/PtE)

◆ Aggregation of all participants' compensation, (Ch7/SecXVI/PtB.2.)

◆ Eligibility to defer under 401(k), (Ch7/SecXVI/PtB.5.a.1)), (Ch7/SecXVI/PtB.5.a.1))

◆ "Grossed up" for elective deferrals, (Ch7/SecXVI/PtB.1.a.)

◆ Imputed compensation for certain disabled participants, (Ch7/SecXVI/PtB.1.b.)

- Credit not given for failure to utilize maximum deduction ("use it or lose it"), (Ch7/SecXVI/PtB.7.)

- Discretionary contribution amount does not have to be determined by end of employer's tax year, (Ch7/SecXVI/PtE.6.)

- ESOP: Special deduction rules, (Ch7/SecXVI/PtI)

- Forfeitures do not reduce deduction limit, (Ch7/SecXVI/PtB.9.)

◆ Forfeitures might reduce amount employer is allowed to contribute under a fixed contribution formula, (Ch7/SecXVI/PtB.9.a.)

- Limit based on percentage of combined compensation of all participants, (Ch7/SecXVI/PtB.2.)

- Money purchase plans: how 25% limit applies, (Ch7/SecXVI/PtB.2.c.)

◆ Treasury may create exceptions to 25% limit, (Ch7/SecXVI/PtB.2.c.3))

- Nondeductible contributions: administrative treatment, (Ch7/SecXVI/PtB.8.b.)

- Participants included in deduction limit calculation, (Ch7/SecXVI/PtB.5.)

◆ Eligible to make elective deferrals under section 401(k) arrangement, (Ch7/SecXVI/PtB.5.a.1))

◆ Top heavy minimum allocation to participant, (Ch7/SecXVI/PtB.5.c.4))

- Plan termination: deduction of contribution carryovers in years following the termination, (Ch7/SecXVI/PtB.8.c.)

- Self-employed individual, special calculations for, see SELF-EMPLOYED INDIVIDUALS below

- SEP: coordination with §404(a)(3) deduction limit, (Ch7/SecXVI/PtB.10.)

- SIMPLE-401(k) plans exempt from §404(a)(3) limit, (Ch7/SecXVI/PtB.10.b.)

- SIMPLE-IRA plans not taken into account under §404(a)(3) limit, (Ch7/SecXVI/PtB.10.b.)

- Stock bonus plans subject to same limits, (Ch7/SecXVI/PtB)

- Tax year different from plan year, (Ch7/SecXVI/PtC.7.)

◆ Choice of plan year for allocation, (Ch7/SecXVI/PtB.4.b.)

* ESOP: Special deduction rules, (Ch7/SecXVI/PtI)

* Limited liability companies usually taxed as partnerships and must apply deduction rules accordingly, (Ch7/SecXVI/PtH.12.)

* Make-up contributions to restore losses to plan, (Ch13B/SecVI/PtB.1.)

* MAP-21 segment rates not applicable to deduction limit calculations, (Ch7/SecXVI/PtC.1.a.2)

* Matching contributions must relate to elective deferrals that are attributable to compensation earned by end of tax year for which deduction is taken, (Ch7/SecXVI/PtB.3.d.)

* Military service: deductibility of make-up contributions, (Ch7/SecXVI/PtM.2.)

- Compensation for computing deduction limit for profit sharing plan, (Ch7/SecXVI/PtM.2.a.1))

- Limits in effect for year make-up contribution relates to are applied, (Ch7/SecXVI/PtM.2.)

- Make-up contribution does not affect deductibility of contributions made for current year, (Ch7/SecXVI/PtM.2.)

- Section 404(a)(6) period not extended, (Ch7/SecXVI/PtM.2.c.)

* Money purchase plans, contributions to, see Pension plans below

* Multiple employer plan, calculation of deduction limit for employers maintaining, see MULTIPLE EMPLOYER PLAN

* Noncash contributions, (Ch7/SecXVI/PtN)

- Loss not recognized, (Ch7/SecXVI/PtN.4.)

- Prohibited transaction issues, (Ch7/SecXVI/PtN.5.)

- Taxable gain for appreciated property, (Ch7/SecXVI/PtN.3.)

* Nondeductible contributions

- Carryforward subject to excise tax if not deductible in subsequent year, (Ch7/SecXVI/PtL.3.)

- Deduction of nondeductible amount in later years, (Ch7/SecXVI/PtB.8.), (Ch7/SecXVI/PtC.6.), (Ch7/SecXVI/PtB.8.)

- Domestic workers may be covered by SIMPLE-IRA plan: relief from excise tax on nondeductible employer contributions, (Ch7/SecXVI/PtL.5.g.)

- Exceptions to excise tax

◆ Contributions to DC plan that are not deductible because of IRC §404(a)(7), (Ch7/SecXVI/PtL.5.d.)

◆ Disregarding certain defined benefit plan contributions, (Ch7/SecXVI/PtL.5.e.)

◆ Pre-1987 contributions, (Ch7/SecXVI/PtL.5.c.)

◆ Self-employed individuals

. . . Defined benefit plan contributions that do not exceed pre-deduction earned income, (Ch7/SecXVI/PtL.5.b.1))

. . . Insurance purchased with contributions made on behalf of self-employed individual, (Ch7/SecXVI/PtL.5.b.2))

◆ Tax-exempt and governmental employers, (Ch7/SecXVI/PtL.5.a.)

- Excise tax explained, (Ch7/SecXVI/PtL)

- Form 5330 used to pay excise tax, (Ch7/SecXVI/PtL.4.)

- Returning contributions to employer to avoid excise tax, (Ch7/SecXVI/PtL.2.)

- Tax-exempt employer can contribute to profit sharing plan in excess of §404(a)(3) limit without incurring excise tax, (Ch7/SecXVI/PtL.5.a.)

* Non-pension plans, see Defined contribution plans above

* Options on employer securities: deduction for contributions of options, (Ch7/SecXVI/PtN.2.)

* Overlapping participation in two or more plans, special deduction limit for (IRC §404(a)(7)), (Ch7/SecXVI/PtD)

- 6% cushion for DC plan contributions in post-2005 years, (Ch7/SecXVI/PtD.1.c.)

- 25% limit, (Ch7/SecXVI/PtD.1.)

- Carryover of nondeductible contributions, (Ch7/SecXVI/PtB.8.)

- Defined benefit minimum funding is fully deductible, even if it exceeds 25% limit, (Ch7/SecXVI/PtD.1.)

- Elective deferrals under 401(k) do not count against the limit, (Ch7/SecXVI/PtD.1.b.)

- IRC §414(k) plans: application of IRC §404(a)(7), (Ch7/SecXVI/PtD.9.)

- Multiemployer plans disregarded in post-2005 years, (Ch7/SecXVI/PtD.1.e.)

- Nonidentical participation in plans being aggregated, (Ch7/SecXVI/PtD.2.b.1))

- Overlapping situations that are subject to IRC §404(a)(7), (Ch7/SecXVI/PtD.2.)

- PBGC-covered plans disregarded when determining limit in post-2007 years, (Ch7/SecXVI/PtD.1.d.)

- Separate limits applicable to particular plan cannot be exceeded, (Ch7/SecXVI/PtD.3.)

- Timing of contributions to minimize effect of §404(a)(7), (Ch7/SecXVI/PtD.1.)

* Overstatement of pension contributions, see Pension plans below

* Pension plans: contributions to, see Defined benefit plans above

* Plan design: relationship to deduction limits, (Ch7/SecXVI/PtP)

- More than one participant in plan, (Ch7/SecXVI/PtP.3.)

- One person plans, (Ch7/SecXVI/PtP.2.)

- Section 401(k) may be appropriate for one person plan, (Ch7/SecXVI/PtB.3.f.)

* Plan expenses paid by employer: deductibility, (Ch7/SecXVI/PtO)

- Brokers' commissions, (Ch7/SecXVI/PtO.2.)

- Qualification issues, (Ch7/SecXVI/PtO.3.)

- Reimbursement of trust, (Ch7/SecXVI/PtO.1.)

* Plan must be in existence by end of tax year in order for contributions to be deductible for that year, (Ch7/SecXVI/PtE.5.)

- Time when related group member must adopt plan, (Ch7/SecXVI/PtK.1.f.)

* Plan termination: deduction issues, (Ch7/SecXVI/PtB.8.c.), (Ch7/SecXVI/PtB.8.c.)

* Profit sharing plans: deductibility of employer contributions, see Defined contribution plans above

* Promissory note from employer not deductible, (Ch7/SecXVI/PtN.6.)

* Reimbursement by employer of expenses paid by trust, see Plan expenses paid by employer above

* Related employers, (Ch7/SecXVI/PtK.1.a.)

- Affiliated service groups, (Ch7/SecXVI/PtK.2.)

- Controlled group maintaining same plan, (Ch7/SecXVI/PtK.1.b.)

◆ How to allocate deduction limit, (Ch7/SecXVI/PtK.1.c.)

◆ Pension plans, (Ch7/SecXVI/PtK.1.d.)

◆ Prevented contribution under profit sharing plan, (Ch7/SecXVI/PtK.1.e.3))

◆ Profit sharing plans, (Ch7/SecXVI/PtK.1.e.)

◆ When must controlled group member adopt the plan, (Ch7/SecXVI/PtK.1.f.)

* Restorative contribution to settle potential fiduciary claims: deductibility, (Ch13B/SecVI/PtB.1.)

* Retroactive amendments: effect on deduction calculation for pension plan, (Ch7/SecXVI/PtC.3.)

* S corporation

- Dividends deduction not available, (Ch7/SecXVI/PtI.2.f.)

- Exempt loan deduction limit not available for ESOP maintained by S corporation, (Ch7/SecXVI/PtI.1.b.)

* Section 401(k) plans

- Elective deferrals: special rules relating to their deductibility, (Ch7/SecXVI/PtB.3.d.)

- Full deduction of elective deferrals without regard to §404(a)(3) limit, (Ch7/SecXVI/PtB.3.)

- "Gross" compensation used to compute §404(a)(3) limit, (Ch7/SecXVI/PtB.1.a.)

- Matching contributions: special rules relating to their deductibility, (Ch7/SecXVI/PtB.3.d.)

* Section 164(f) deduction, see SELF-EMPLOYED INDIVIDUALS below

* Section 415 limits: deduction disallowed if limits are exceeded, (Ch7/SecXVI/PtF.2.a.)

* Self-employed individuals: calculating qualified plan deductions for contributions on their behalf, (Ch7/SecXVI/PtB.1.e.)

- Algebraic formula, (Ch7/SecXVI/PtH.1.)

- Change in form of entity (e.g., unincorporated business incorporates), (Ch7/SecXVI/PtH.14.)

- Compensation dollar limit: effect on deduction limit, (Ch7/SecXVI/PtH.7.)

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

◆ 100% earned income limit, (Ch7/SecXVI/PtH.4.a.)

. . . IRS says nondeductible amount due to 100% limit not eligible for carryover, (Ch7/SecXVI/PtH.4.a.1))

- Earned income used to compute deduction limits that are based on compensation, (Ch7/SecXVI/PtB.1.e.)

- Forfeitures: effect on deduction limit, (Ch7/SecXVI/PtH.2.e.)

- Insurance: contributions to purchase insurance for self-employed individual are not deductible, (Ch7/SecXVI/PtD) ( Ch7/SecXVI/PtH.9.)

- Limited liability company members usually treated as self-employed individuals, (Ch7/SecXVI/PtH.12.)

- Money purchase plans, (Ch7/SecXVI/PtH.2.)

- More than one plan maintained for self-employed individual, (Ch7/SecXVI/PtH.5.)

- Multiple trades or businesses, (Ch7/SecXVI/PtD) ( Ch7/SecXVI/PtH.9.)

- Parity with shareholders, (Ch7/SecXVI/PtH.10.)

- Partners: allocation of deduction among partners, (Ch7/SecXVI/PtH.11.)

◆ Defined benefit plan, (Ch7/SecXVI/PtH.11.b.)

◆ Defined contribution plan, (Ch7/SecXVI/PtH.11.a.)

- Profit sharing plan contributions, (Ch7/SecXVI/PtH.1.)

- Section 401(k) plans, (Ch7/SecXVI/PtH.6.)

- Section 415 limit: effect on self-employed individual deduction limit, (Ch7/SecXVI/PtH.1.d.)

- Self-employment taxes: adjustment of earned income for §164(f) deduction, (Ch7/SecXVI/PtH.1.c.)

◆ Special calculations for 2011 and 2012 FICA tax holiday and Medicare surcharge (post-2012), (Ch7/SecXVI/PtH.1.c.3))

- Target benefit plans, (Ch7/SecXVI/PtH.3.)

* SEPs, deduction for employer contributions to, see SEPs

* Short plan year or tax year, (Ch7/SecXVI/PtJ)

- Defined benefit plan, (Ch8/SecIII/PtD.2.)

- Defined contribution plan, (Ch8/SecIII/PtD.1.)

* SIMPLE-IRA plans, deduction for contributions to, see SIMPLE PLANS

* Stock bonus plans, see (Ch3A/SecII/PtE) above

* Substantial overstatement of pension contributions, see Pension plans above

* Successor employers under IRC §381: special deduction rules, (Ch7/SecXVI/PtK.5.)

* Tax credit available to small employers for start up costs relating to plans established after 2001, see TAX CREDITS

* Tax year different from plan year, (Ch7/SecXVI/PtC.7.), (Ch7/SecXVI/PtC.7.)

* Target benefit plans, contributions to, see Pension plans above

* Termination of plan, see Plan termination above

* Timing of contribution (IRC §404(a)(6)), (Ch7/SecXVI/PtE)

- Contribution made during §404(a)(6) period treated as if made on last day of prior tax year, (Ch7/SecXVI/PtE.1.)

- Corporate partner with extended tax return deadline, (Ch7/SecXVI/PtE.2.b.1))

- Disasters resulting in extensions, (Ch7/SecXVI/PtE.4.b.)

- Elective deferrals and matching contributions: special timing rule, (Ch7/SecXVI/PtE.1.d.)

- Extension on return, (Ch7/SecXVI/PtE.2.)

- Minimum funding deadline not extended by tax return extension, (Ch7/SecXVI/PtE.3.)

- Modifications to tax return deadlines, (Ch7/SecXVI/PtE)

- Pension plan contributions made during §404(a)(6) period which exceed the minimum funding requirement for the prior year, (Ch7/SecXVI/PtE.1.e.1))

- Weekend/holiday rule extends deadline for making deductible contributions, (Ch7/SecXVI/PtE.4.)

DEEMED CODA, see SECTION 401(k) PLANS

DEEMED DISTRIBUTIONS

* Collectibles, taxation of certain investments in, see COLLECTIBLES

* Expatriation (relinquishment of U.S. citizenship or permanent residence) can trigger deemed distribution, see EXPATRIATION

* Participant loans that violate §72(p), see PARTICIPANT LOANS

* P.S. 58 costs, see INSURANCE

DEEMED IRA ACCOUNTS, see IRAs, SECTION 403(b) PLANS, SECTION 457 PLANS

DEEMED SECTION 125 COMPENSATION

* Inclusion in IRC §415(c) compensation, (Ch1A/Def-Compensation/PtA.6.e.)

DEFAULT ON A PARTICIPANT LOAN, see PARTICIPANT LOANS

DEFERRAL PERCENTAGE, see ADP AND ACP TESTING

DEFERRED VESTED BENEFITS, see REPORTING REQUIREMENTS (SSA Reporting)

DEFINED BENEFIT PLAN

* Accrual of benefits under a defined benefit plan, see ACCRUAL OF BENEFITS

* Actuarial equivalence, see ACTUARIAL TERMS, DISTRIBUTIONS

* Cash balance plans, (Ch11/SecVI/PtC.1.g.)

* Deduction limits for employer contributions to, see DEDUCTION LIMITS

* Definitely determinable benefit requirement, (Ch3A/SecIII)

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

- Window benefit amendments do not violate this requirement, (Ch3A/SecIII/PtA.5.a.1))

* Definition of a defined benefit plan, (Ch1A/Def-DefinedBenefitPlan)

* Minimum funding requirements, (Ch1A/Def-EBSA)

* Present value, see DISTRIBUTIONS

* Protected benefit feature, see ANTI-CUTBACK RULE

* Restrictions on distributions, see DISTRIBUTIONS

* Statutory hybrid plans, (Ch11/SecVI/PtC.1.g.)

* Subsidized benefits, see DISTRIBUTIONS

* Surplus assets, see EXCLUSIVE BENEFIT RULE, REVERSION OF PLAN ASSETS TO EMPLOYER, SURPLUS ASSETS

* Suspension of benefits rule, see VESTING RULES (Forfeiture)

* Year of participation, see ACCRUAL OF BENEFITS

DEFINED CONTRIBUTION PLAN

* Accrual of benefits under a defined contribution plan, see ACCRUAL OF BENEFITS

* Definition of a defined contribution plan, (Ch1A/Def-DefinedContributionPlan)

* Earnings on account balances, see ACCRUAL OF BENEFITS

* Protected benefit feature includes defined contribution nature of accrued benefit, see ANTI-CUTBACK RULE

DEFINITELY DETERMINABLE BENEFITS REQUIREMENTS, see ACCRUAL OF BENEFITS, DEFINED BENEFIT PLAN, MONEY PURCHASE PLAN, PENSION PLAN

DEPARTMENT OF LABOR

* Enforcement of Title I of ERISA, see ENFORCEMENT OF ERISA RULES

* Interpretive Bulletins issued by DOL explained, (Ch13A/SecI/B)

DEPENDENT

* Definition of dependent, (Ch1A/Def-Dependent)

- Modified by Working Families Tax Relief Act of 2004, (Ch1A/Def-Dependent)

◆ Modified definition is disregarded for purposes of hardship withdrawals from 401(k) plans, (Ch6/SecIV/PtC.4.b.1)a))

DEPOSIT OF PARTICIPANT CONTRIBUTIONS (INCLUDING 401(k) DEFERRALS), TIMING OF, see PLAN ASSETS

DEPOSIT OF WITHHOLDING, see WITHHOLDING RULES

DESIGNATED BENEFICIARY, see MINIMUM DISTRIBUTION RULES

DESIGNATED ROTH CONTRIBUTIONS

* Administrative issues, (Ch11/SecXV/PtA.1.f.1)a))

* ADP testing treats elective deferrals the same, regardless of whether pre-tax or designated Roth, (Ch11/SecXV/PtA.1.)

* Automatic enrollment 401(k) plans that allow for designated Roth contributions, (Ch11/SecXV/PtA.3.b.3))

* Automatic rollover rule under IRC §401(a)(31)(B): application to designated Roth accounts, (Ch7/SecIII/PtI.1.a.1))

* Catch-up contributions, (Ch7/SecIII/PtI.a.1)a))

* Conversion of existing pre-tax deferrals to Roth, (Ch11/SecXV/PtA.1.b.1))

- Internal Roth Conversion (also known as "in-plan Roth conversion") permitted for distributable pre-tax elective deferrals, see ROTH CONVERSIONS

* Designation procedures, (Ch11/SecXV/PtA.1.a.)

* Excise taxes under IRC §4979 apply, (Ch11/SecXV/PtA.2.)

* Five-year rule for determining qualified Roth distributions, (Ch15/SecVI/PtC.4.b.(3)(ii))

- Internal Roth Conversion can start the clock, (Ch11/SecXV/PtA.5.)

* Interim amendment requirements, (Ch11/SecXV/PtA.12.)

* Irrevocability of designation, (Ch11/SecXV/PtA.1.b.1)a))

* Limits apply uniformly to all elective deferrals, whether pre-tax or designated Roth contributions, (Ch7/SecIII/PtI.a.1)a))

* Lost opportunity to make Roth contributions: EPCRS correction method, (Ch15/SecVI/PtC.4.b.(3)(a))

* Matching Roth contributions, (Ch7/SecIII/PtI.7.)

* Minimum distribution rules apply to Roth contributions, (Ch11/SecXV/PtA.4.)

* Model amendment issued by the IRS, (Ch11/SecXV/PtC), (Ch11/SecXV/PtC)

* No adjust gross income (AGI) requirements have to be satisfied in order to make designated Roth contributions, (Ch11/SecXV/PtA)

* Reporting and recordkeeping requirements, (Ch11/SecXV/PtA.3.)

* Rollover rules for designated Roth accounts, see ROLLOVERS, ROTH IRAs

* Sample amendment issued by the IRS, see Model amendment issued by the IRS above

* Section 403(b) plans may allow for designated Roth contributions, (Ch7/SecIV/PtE.5.d.)

* Section 457(b) plans maintained by governmental entities may allow for designated Roth contributions, (Ch11/SecXV/PtA.2.b.)

* Tax rules applicable to distributions from designated Roth accounts, see TAXATION OF BENEFITS

DETERMINATION DATE, see TOP HEAVY RULES

DETERMINATION LETTER, see APPROVAL PROCESS

DIRECT ROLLOVER, see ROLLOVERS

DIRECTOR OF CORPORATION

* Director's fees treated as self-employment income, see SELF-EMPLOYED INDIVIDUALS

* Fiduciary: status of director as fiduciary, see FIDUCIARY

DISABILITY

* Definition of disability, (Ch7/SecV/PtC.15.e.)

* Disability insurance to continue retirement plan contributions, (Ch6/SecIV/PtC.4.i.)

* Exclusion from gross income for certain disability benefits (IRC §105(c)), see TAXATION OF BENEFITS

DISAGGREGATION, see ADP AND ACP TESTING, COVERAGE TESTING

DISASTER RELIEF

* 2016 disasters, (Ch7/SecV/PtC.20)

* California Wildfires (2017), (Ch6/SecIV/PtC.4.k.), (Ch7/SecV/PtC.21), (Ch7/SecIX/PtB.1.e.), (Ch13A/SecV/PtI.5.)

* Hardship distribution for federally-declared disasters, (Ch6/SecIV/PtC.4.b.1)d))

* Hurricanes Florence and Michael, (Ch6/SecIV/PtC.4.l.)

* Hurricanes Harvey, Irma and Maria (2017) (Ch6/SecIV/PtC.4.k.), (Ch7/SecV/PtC.21)(Ch13A/SecV/PtI.5.)

* Hurricanes Katrina, Rita, and Wilma

- IRS extensions of certain deadlines, (Ch13A/SecIII/PtF.3.)

- Qualified hurricane distributions, (Ch1A/Def-FilingDates/PtC)

- Participant loan limits increased and 1-year loan suspension permitted for taxpayers affected by hurricanes, (Ch7/SecV/PtC.15.)

- PBGC relief, (Ch1A/Def-FilingDates/PtC.3.c.1)), (Ch1A/Def-FilingDates/PtD.2.), (Ch13A/SecV/PtI.2.)

- Reporting guidance for qualified hurricane distributions, (Ch1A/Def-FilingDates/PtD.2.)

- Tax relief granted by Congress, (Ch13A/SecV/PtI.2.)

◆ Premature distribution penalty relief, (Ch7/SecV/PtC.15.e.1)c))

◆ Rollover period of 3 years, (Ch7/SecV/PtC.15.)

* Hurricane Matthew, (Ch6/SecIV/PtC.4.j.) 

* Hurricane Sandy, (Ch7/SecV/PtC.15.)

* Louisiana Storms, (Ch6/SecIV/PtC.4.j.)

* Midwest Storms in 2008: hurricane relief provisions extended to affected taxpayers of Midwest storms, (Ch7/SecV/PtC.15.e.)

* PBGC simplifies process for determining when disaster relief is available under Title IV of ERISA, (Ch13A/SecV/PtI)

DISCLAIMER OF BENEFITS, see DEATH BENEFITS, ESTATE AND GIFT TAXES

DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES

* Annual funding notice from defined benefit plans (post-2007), (Ch13A/SecVI/PtF.2.b.)

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

- Exceptions to notice requirement, (Ch13A/SecVI/PtF.2.b.6))

- MAP-21/HATFA rates: effect on funding notice, (Ch3B/SecVIII/PtB.3.b.2)f))

- Model notice, (Ch13A/AppF)

- Multiemployer plan plans: pre-2008 notice requirements, (Ch13A/SecVI/PtF.2.b.9))

- Timing of notice, (Ch3B/SecX/PtD.1.)

- Who gets the notice, (Ch13A/SecVI/PtF.2.b.2))

* Automatic contribution arrangements: notice requirement, (Ch13A/SecVI/PtF.7.)

* Benefit restrictions under IRC §436: notice requirement under ERISA §101(j), (Ch3B/SecVIII/PtK.12.) Also see MINIMUM FUNDING REQUIREMENTS

* Blackout periods: advance notice requirements

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

- Definition of blackout period, (Ch1A/Def-BlackoutPeriod)

◆ Exceptions for securities laws, QDROs, (Ch13A/SecVI/PtF.1.f.1))

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

- Model notice published by DOL, (Ch13A/AppC)

- One-participant plans not subject to notice requirement, (Ch13A/SecVI/PtF.1.b.4))

- Sarbanes-Oxley Act: summary, (Ch15/SecIX/PtJ)

* Civil penalties, see Penalty for failure to comply with request for information below

* Communicating the adoption of the plan, (Ch3B/SecX/PtD.3.)

* Defined benefit plans: annual funding notice, see Annual funding notice from defined benefit plans above

* Distributions from plan: notice requirements, see DISTRIBUTIONS

* Diversification rights for DC plan participants invested in publicly-traded employer securities, (Ch13A/SecVI/PtF.8.)

- Model notice, (Ch13A/AppF)

* Electronic media may be used to comply with disclosure requirements, (Ch6/SecIV/PtD.5.), (Ch3B/SecX/PtD.3.)

- Comparison of IRS and DOL rules, (Ch13A/AppG)

- Electronic Signatures in Global and National Commerce Act, (Ch6/SecIV/PtD.5.c.)

- Regulatory guidelines, (Ch3B/SecX/PtD.3.) (IRS), (Ch13A/SecVI/PtG.3.) (DOL)

- Transition guidance for electronic delivery of participant fee disclosures, (Ch13B/SecII/PtJ.1.k.)

* Employee benefit statements, (Ch13A/SecVI/PtD)

- Content requirements, (Ch13A/SecV/PtI.2.)

◆ Alternative notice regarding vesting, (Ch13A/SecVI/PtF.2.b.)

- Defined benefit plans: alternative method of compliance, (Ch1A/Def-BlackoutPeriod)

- Disclosures made upon request by participant or beneficiary, (Ch13A/SecVI/PtD.4.)

- Good faith compliance standard pending further DOL guidance, (Ch13A/SecVI/PtD.1.g.)

- Lifetime income illustrations would be required by proposed regulations, (Ch13A/SecVI/PtD.2.e.)

- Manner of furnishing statements, (Ch13A/SecVI/PtD.1.c.)

◆ Continuously available information, (Ch13A/SecVI/PtD.1.c.1))

- One-participant plan exception, (Ch13A/SecVI/PtD.1.f.)

- Penalty for noncompliance, (Ch13A/SecVI/Pt.D.6.)

- Quarterly statements for participant-directed DC plans, (Ch3B/SecX/PtD.3.)

◆ Definition of a participant-directed plan, (Ch13A/SecVI/PtD.1.b.)

◆ Participant loans do not, alone, make plan participant-directed, (Ch13A/SecVI/PtD.1.b.1))

- Form 8955-SSA/Schedule SSA information must be reported to participant included on schedule, (Ch13A/SecVI/PtD.5.)

- Timing rules for issuing benefit statements, (Ch13A/SecVI/PtD.1.d.)

◆ Non-directed DC plans may link timing of delivery to filing of Form 5500, (Ch13A/SecVI/PtD.1.d.1))

- Who must be provided a benefit statement? (Ch13A/SecVI/PtD.1.a.)

* Enforcement of disclosure requirements

- Automatic enrollment notice: penalty for failure to comply, (Ch13A/SecVI/PtF.7.c.)

- Blackout notice: civil penalty for failure to provide, (Ch13A/SecVI/PtD.1.g.)

- Diversification notice: civil penalty for failure to comply, (Ch13A/SecVI/PtF.8.a.)

- Funding notice: civil penalty for failure to provide, (Ch13A/SecVI/PtF.2.b.8))

- Notice of missed funding payments: court may award penalty for noncompliance, (Ch13A/SecVI/PtF.2.a.3))

- Penalty for failure to provide certain employee benefit statements, (Ch13A/SecVI/Pt.D.6.)

- Request for information: civil penalty for failure to provide on timely basis, (Ch3B/SecX/PtD.3.)

- Summary annual report, (Ch13A/SecVI/PtC)

- Summary of material modifications, (Ch13A/SecVI/PtB)

- Summary plan description, (Ch13A/SecVI/PtA)

* ERISA §502(c)(1), see Penalty for failure to comply with request for information below

* Exemptions from Title I disclosure requirements, (Ch13A/SecVI/PtD)

* Fee disclosure requirements for participant-directed DC plans, (Ch13B/SecII/PtJ.1.)

- Annual disclosures must be provided at least once in a 14-month period, (Ch13B/SecII/PtJ.1.b.5)a)i))

- Electronic delivery of fee disclosures, (Ch13B/SecII/PtJ.1.k.)

- ERISA §404(c) plans: additional disclosure requirements, (Ch13B/SecII/PtJ.1.j.)

- General fiduciary obligation to meet disclosure requirements, (Ch13B/SecII/PtJ.1.a.1))

- Investment-related fee disclosures, (Ch13B/SecII/PtJ.1.c.)

- Model comparative chart for fee disclosures, (Ch13B/AppB)

- Plan-related fee information that must be disclosed, (Ch13B/SecII/PtJ.1.b.)

- Transition rule for initial fee disclosures, (Ch13B/SecII/PtJ.1.b.5)a)i))

* Fiduciary duties relating to disclosure

- Corporate decisions affecting plan benefits: no duty to make affirmative disclosures unless employer agreed to follow-up, (Ch13B/SecII/PtF.6.d.)

- Discrepancies in benefit statements may result in liability, (Ch13B/SecII/PtF.6.f.)

- Distribution options need to be properly explained, (Ch13B/SecII/PtF.6.g.)

- Duty to disclose future benefit enhancements, (Ch13B/SecII/PtF.6.b.)

- Duty to disclose information, (Ch13B/SecII/PtF.6.)

- Fee disclosure requirements, see Fee disclosure requirements for participant-directed DC plans above

- Follow-up with inquiring participant if fiduciary agreed, (Ch13B/SecII/PtF.6.d.)

- Informing participants about circumstances that might jeopardize benefits, (Ch13B/SecII/PtF.6.e.)

- Misrepresentation or misleading information is a breach of duty, (Ch13B/SecII/PtF.6.c.)

- "Serious consideration" rule, (Ch13B/SecII/PtF.6.c.)

* Form 8955-SSA information (formerly Schedule SSA): disclosure to reported participants, (Ch13A/SecVI/PtD.5.)

* Internal Revenue Code disclosure rules, (Ch13A/SecVI/PtD)

- Adoption of plan must be communicated, see PLAN

- Interested party notice, see APPROVAL PROCESS

- Plan distributions, notices relating to, see DISTRIBUTIONS

* Investment-related fees, see Fee disclosures requirements for participant-directed DC plans above

* Lifetime income illustrations proposal for inclusion on employee benefit statements, (Ch13A/SecVI/PtD.2.e.)

* Manner of complying with disclosure requirements, (Ch13A/SecVI/PtD)

* Minimum funding requirements

- Annual funding notice, see Annual funding notice from defined benefit plans above

- Notice of missed payments, (Ch1A/Def-EBSA)

* Misrepresentations or misleading information provided by fiduciary is breach of duty, (Ch13B/SecII/PtF.6.c.)

* Notice of significant reduction in rate of benefit accrual (ERISA §204(h)), see AMENDMENT OF PLAN

* Notice requirements relating to plan distributions, see DISTRIBUTIONS

* Participant-directed investments, disclosures relating to, see PARTICIPANT-DIRECTED INVESTMENTS

* PBGC disclosure requirements, see Title IV below

* Periodic benefit statements, see Employee benefit statements above

* Plan termination, see Title IV below

* Posting on bulletin board generally not acceptable means of providing disclosure, (Ch13A/SecV/PtI.2.)

* Proof of disclosure, (Ch13A/SecVI/PtD.4.)

* QDRO: notice of receipt by plan administrator, see (Ch1B/Def-QDRO)

* Request by participant or beneficiary for information, (Ch13A/SecVI/PtD)

- Civil penalty for failure to comply within reasonable time, (Ch3B/SecX/PtD.3.)

- No charge for required disclosure items, (Ch13A/SecVI/PtE.2.)

- Reasonable charge permitted for items that are not required to be automatically provided, (Ch13A/SecVI/PtE.1.)

- What information may be requested, (Ch13A/SecVI/PtD.4.)

* SAR, see summary annual report below

* Schedule SSA information, see Form 8955-SSA above

* SEPs: exemption from disclosure requirements, (Ch3B/SecX/PtD.3.)

* Service provider fee disclosures, see (Ch14/SecIII/PtA.2.)

* Significant reduction in future benefit accrual under pension plan: ERISA §204(h) notice requirement, see AMENDMENT OF PLAN

* SIMPLE-IRA plans: exemption from disclosure requirements, (Ch3B/SecX/PtD.3.)

* SMM, see summary of material modifications below

* SPD, see summary plan description below

* Summary annual report, (Ch13A/SecVI/PtC)

- Enforcement of SAR requirement, (Ch13A/SecVI/PtD.4.)

- Foreign language assistance, (Ch13A/SecVI/PtC.1.)

- Repealed after 2007 for Title IV-covered defined benefit plans, (Ch13A/SecVI/PtC.2.)

- When to provide, (Ch3B/SecX/PtD.3.)

* Summary of material modifications, (Ch13A/SecVI/PtB)

- Enforcement of SMM requirement, (Ch13A/SecVI/PtB.7.)

- Interim amendments adopted under IRS procedures, (Ch13A/SecVI/PtB.6.a.)

- Operational compliance with law changes (e.g., PPA 2006), (Ch13A/SecVI/PtB.6.)

- When to provide, (Ch13A/SecVI/PtC.3.)

* Summary plan description, (Ch13A/SecVI/PtA)

- Conflicts between plan and SPD, (Ch13A/SecVI/PtD.5.)

◆ Must detrimental reliance on SPD be proved? (Ch13A/SecVI/PtA.5.c.)

- Content and style of SPD, (Ch13A/SecVI/PtA.1.c.)

- Different SPDs for different classes of participants, (Ch13A/SecVI/PtA.1.d.)

- DOL may request copy of SPD, (Ch13A/SecIV/PtA)

◆ Civil penalties apply if copy not provided upon DOL's request, (Ch13A/SecIV/PtA.2.)

- Enforcement of SPD requirement, (Ch13A/SecVI/PtA.4.)

- Foreign language requirement, (Ch13A/SecVI/PtA.1.b.)

- Initial SPD when plan first established: special deadline rule, (Ch13A/SecVI/PtA.2.c.)

◆ Plan conditioned upon initial IRS qualification may wait until determination letter issued before distributing SPDs, (Ch13A/SecVI/PtA.2.c.1))

- Mergers of plans: special SPD rule, (Ch1A/Def-BlackoutPeriod)

- Operational compliance with law changes: must SPD be updated to reflect elections before plan is amended? (Ch13A/SecVI/PtA.3.b.)

- Updating the SPD, (Ch13A/SecVI/PtA.3.)

- Terminated plan: exception if termination occurs before applicable deadline to furnish SPD, (Ch13A/SecVI/PtA.2.d.)

- When to provide, (Ch13A/SecVI/PtC.3.)

* Title I disclosure requirements, (Ch13A/SecVI)

* Title IV disclosure requirements, (Ch13A/SecVI/PtD)

- PBGC records are disclosed under certain circumstances, (Ch3B/SecX/PtD.3.)

- Penalties for failure to comply, (Ch13A/SecVI/PtD.5.)

- Plan termination disclosures

◆ Additional disclosures for distress and involuntary terminations, (Ch13A/SecVI/PtJ.2.c.)

◆ Foreign language issues relating to termination notices, (Ch13A/SecVI/PtF.2.b.2))

◆ Method of providing notices, (Ch13A/SecVI/PtF.2.b.)

◆ Notice of intent to terminate (NOIT), (Ch13A/SecV/PtI.2.)

◆ Notice of plan benefits, (Ch13A/SecVI/PtJ.2.a.)

- Variable rate premium notice under ERISA §4011 (pre-2007 years), (Ch3B/SecX/PtD.3.)

* Top hat plans: exemption from disclosure requirements, (Ch13A/SecVI/PtH.2.)

* Welfare plans: exemption from disclosure requirements for certain unfunded or insured plans, (Ch13A/SecIII/PtF.3.)

DISCONTINUANCE OF PROFIT SHARING CONTRIBUTIONS, see VESTING RULES

DISCRETION OVER OPTIONAL FORMS OF BENEFIT PROHIBITED, see ANTI-CUTBACK RULE

 

DISCRIMINATION CLAIM UNDER ERISA, see ENFORCEMENT OF ERISA

DISCRIMINATION IN CONTRIBUTIONS OR BENEFITS, (Ch3A/SecIII/PtA.1.c.)

DISGUISED AGE AND SERVICE REQUIREMENTS, see ELIGIBILITY RULES

DISPOSITION BY SALE OR OTHERWISE OF RELATED GROUP MEMBERS, see COVERAGE TESTING

DISQUALIFICATION OR DISQUALIFIED PLAN, see PLAN DISQUALIFICATION

DISQUALIFIED PERSON, (Ch14/SecIII/PtA.2.)

DISTRIBUTIONS

* 30 to 180 days notice and election periods (90 days before 2007), see Notice and consent requirements below

* 30-year Treasury rates: table of factors, (Ch17/SecIII/PtC.1.b.)

* $3,500 threshold to determine which notice and consent requirements apply in plan years beginning on or before August 5, 1997, see Notice and consent requirements below

* $5,000 threshold to determine which notice and consent requirements apply in plan years beginning after August 5, 1997, see Notice and consent requirements below

* Actuarial equivalence, (Ch6/SecIII/PtC)

- Amendment of assumptions used to determine, see ANTI-CUTBACK RULES

- Assumptions used to value optional forms of benefit under DB plan, (Ch6/SecIII/PtC.2.)

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

- Payments made before or after normal retirement age, (Ch6/SecIII/PtC.2.c.2))

* Age 59½: distribution before age 59½, see PREMATURE DISTRIBUTION PENALTY

* Age 70½: required distribution after reaching 70½, see MINIMUM DISTRIBUTION RULES

* Agency arrangement: may employer act as agent for plan in issuing distribution checks? (Ch7/SecII/PtB.10.)

* Annuity contract to pay benefits

- Fiduciary duties regarding selection, see FIDUCIARY DUTY

- Form of payment option, see Forms of payment below

- Satisfying joint and survivor annuity requirement, see J&S RULES

* Annuity distributions, see Forms of payment below

* Annuity starting date

- Measurement of notice and consent periods by the annuity starting date, see Notice and consent requirements below

- Retroactive annuity starting date, (Ch6/SecIV/PtD.3.f.)

* Automatic rollover rule for involuntary cashouts of $1,000 to $5,000 made on or after March 28, 2005, see Notice and consent requirements below

* Availability of benefits must be nondiscriminatory, see (Ch3A/SecIII/PtA.1.c.)

* Benefit limits triggered by underfunding (IRC §436), (Ch3B/SecVIII/PtK)

- Distribution restrictions, (Ch3B/SecVIII/PtK.2.c.)

Bifurcated distribution elections, (Ch3B/SecVIII/PtK.2.c.4)c))

Partial restrictions when funding level is between 60% and 80%, (Ch3B/SecVIII/PtK.2.c.4))

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

- Potential conflict with prior benefit structure test under IRC §401(a)(26), (Ch8/SecX/PtH.3.a.)

- Right to delay commencement of benefit, (Ch3B/SecVIII/PtK.2.c.5))

- Social Security leveling feature, (Ch3B/SecVIII/PtK.2.c.4)b)ii))

- Suspension of unpredictable contingent benefits, (Ch3B/SecVIII/PtK.2.a.)

* Cash balance plans and other statutory hybrid plans: safe harbor present value rule; elimination of whipsaw, see Present value below

* Cash-out distribution, forfeiture triggered by, see VESTING RULES

* Consent required for certain distributions, see Notice and consent requirements below

* Corrective distributions under ADP test or ACP test, see ADP AND ACP TESTING

* Death benefits, see DEATH BENEFITS

* Deemed distributions, see DEEMED DISTRIBUTIONS

* Defined benefit plan, distributions from

- Actuarial equivalence determination, see Actuarial equivalence above

* Delay of distribution at election of participant, see Notice and consent requirements below

* Delay of payments: recovery of interest, see ENFORCEMENT OF ERISA

* Discretion by employer to choose optional forms of benefit, see ANTI-CUTBACK RULE

* Early retirement

- Actuarial equivalent adjustment for early commencement of benefits, (Ch6/SecIII/PtC.2.c.2))

- Plan provisions relating to early retirement for distribution commencement purposes, (Ch6/SecIV/PtC.7.)

- Protection from elimination, see ANTI-CUTBACK RULE

- "Subsidized" early retirement under defined benefit plan, (Ch6/SecIV/PtC.7.b.)

* Election period, see Notice and consent requirements below

* Electronic media may be used for certain notices and consents, (Ch6/SecIV/PtD.5.)

- Beneficiary designations, (Ch6/SecV/PtB.8.)

- Spousal consent may be transmitted to plan electronically if spouse's consent is witnessed in physical presence of notary, (Ch6/SecIV/PtD.5.g.)

* Employee after-tax contributions can be available for distribution at any time specified by the plan, (Ch6/SecIV/PtC.10.)

* Employer securities, distribution in the form of, (Ch1A/Def-Government[amp]#8221;PickUp[amp]#8221;Plan/PtC)

* ESOP, special distribution rules for, (Ch6/SecIII/PtD.2.k.)

* Excess retirement distributions (IRC §4980A), see EXCESS RETIREMENT ACCUMULATIONS AND DISTRIBUTIONS

* Federal tax levy: distribution of benefits pursuant to levy, (Ch6/SecIV/PtC.9.)

* Fiduciary issues relating to distributions

- Information about distribution options, (Ch13B/SecII/PtF.6.g.)

* Form 1099-R, see REPORTING REQUIREMENTS

* Forms of payment

- Annuity distributions, (Ch6/SecIII/PtA.2.)

Defined contribution plan must purchase contract, (Ch6/SecIII/PtA.2.a.)

Joint and survivor annuities, see J&S RULES

Term certain annuity, (Ch6/SecIII/PtA.2.d.))

- Defined benefit plan options must be at least actuarially equivalent to normal form, (Ch6/SecIII/PtC.2.)

Interest rate and mortality rate requirements under IRC §417(e), (Ch6/SecIII/PtC.2.a.)

- Explanation of, see Notice and consent requirements below

- Installment distributions, (Ch6/SecIII/PtA.3.)

- Joint and survivor annuity, see J&S RULES

- Life annuity: definition of, (Ch1A/Def-LifeAnnuity)

- Lump sum, (Ch6/SecIII/PtA.1.)

Special tax election, see LUMP SUM DISTRIBUTIONS

- Normal form of payment under defined benefit plan, (Ch6/SecIII/PtC.1.)

- Normal form specified under defined benefit plan not necessarily the form of payment actually distributed, (Ch3A/SecIII/PtA.2.)

- Protection from elimination, see ANTI-CUTBACK RULE

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

* Hardship

- Definition of a hardship, (Ch1A/Def-LifeAnnuity)

- EPCRS correction for making hardship distributions without authorizing plan provision, (Ch9/SecXI/PtD.2.a.)

- Section 401(k) plans: hardship withdrawal rules, see SECTION 401(k) PLANS

* Highest 25 HCEs: restricted payouts under defined benefit plans, (Ch6/SecIII/PtA.1.b.)

* Installment distributions, see Forms of payment above

* Interest on delayed payments, see ENFORCEMENT OF ERISA

* Involuntary distributions, see Notice and consent requirements below

* IRC §409(o) distribution rules, see Stock bonus plans below

* IRC §417(e) interest and mortality rates, (Ch6/SecIII/PtC.2.a.), (Ch6/SecIII/PtC.3.), (Ch6/SecIII/PtA.3.b.1).)

- Court challenge of validity of regulations, (Ch6/SecIII/PtC.2.a.3))

- Plan may state other assumptions and use §417(e) as a floor, (Ch6/SecIV/PtE.1.)

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

* Joint and survivor annuity, see J&S RULES

* Life annuity, see Forms of payment above

* Lump sum distribution, special tax election for, see LUMP SUM DISTRIBUTIONS

* Mandatory distributions

- Commencement of benefits after NRA (IRC §401(a)(14), (Ch6/SecIV/PtE.3.)

◆ No distribution required before NRA, (Ch6/SecIV/PtC.13.)

- Minimum distributions after age 70½, see MINIMUM DISTRIBUTION RULES

* Military service

- Is distribution available when employee leaves for USERRA-covered service? (Ch6/SecIV/PtC.13.b.)

◆ Deemed severance treatment for individuals on active military duty for more than 30 days, (Ch6/SecVII/PtK)

* Minimum distributions after age 70½

- Coordination of consent requirements with minimum distribution rules, (Ch6/SecIII/PtC.2.c.1))

- Explanation of rules, see MINIMUM DISTRIBUTION RULES

* Nontransferable annuity contract distributed from plan, see TAXATION OF BENEFITS

* Normal retirement age (NRA)

- Actuarial reduction for defined benefit plan payments made before NRA, (Ch6/SecIV/PtE.1.a.)

- Commencement of benefit for former employee required after attaining NRA, unless he elects otherwise, (Ch6/SecIV/PtE.3.)

- Distribution not required to be available before normal retirement age, (Ch6/SecIV/PtD.2.b.)

- Postponement of payment to NRA by refusing immediate distribution, (Ch6/SecIV/PtD.7.a.1))

* Notice and consent requirements

- 30 to 180 day notice period, (Ch6/SecIV/PtD.7.)

- Absence of election to receive distribution: when should distribution be made? (Ch6/SecIV/PtD.7.c)

◆ Delay in participant's making election, (Ch6/SecIV/PtD.2.d.1)a))

- Annuity starting date: definition, (Ch6/SecIV/PtD.3.f.)

◆ Retroactive annuity starting dates, (Ch6/SecIV/PtD.8.)

- Automatic rollover rule for involuntary cashouts exceeding $1,000 (IRC §401(a)(31)(B)), (Ch7/SecIV/PtE.5.d.)

◆ Roth contributions, (Ch6/SecIV/PtD.8.b.)

◆ Fiduciary relief for automatic rollovers made in accordance with DOL regulations, (Ch14/SecII/PtE.12.)

◆ Prohibited transaction relief with respect to IRAs offered by plan sponsor (or its affiliate), (Ch6/AppA)

- Chart summarizing notice and consent rules, (Ch6/SecIV/PtD.2.b.3))

- Consent must be voluntary, (Ch6/SecIV/PtD.3.c.), (Ch6/SecIV/PtD.2.b.)

- Consent requirements

◆ Spousal consent, see J&S RULES

◆ Waiver of QJSA, see J&S RULES

- Consequences of failing to delay payment must be explained, (Ch6/SecIV/PtD.2.b.4)c))

◆ Safe harbor for interim compliance, (Ch6/SecIV/PtD.2.b.)

- Death benefits: notice and consent requirements, see DEATH BENEFITS

- Delay of distribution may be elected by participant if he/she hasn't reached NRA, (Ch6/SecIV/PtD.1.b.1))

- Determining value of vested benefit for notice and consent rights, (Ch6/SecIV/PtD.1.b.4))

◆ Disregarding rollovers to determine if benefit exceeds $5,000, (Ch6/SecIV/PtD.3.e.)

- Direct rollover election, see ROLLOVERS

- Election period must be at least 30 days and no more than 180 days (90 days in pre-2007 years), (Ch6/SecIV/PtD.3.e.1))

◆ Waiver of minimum 30-day period, (Ch6/SecIV/PtD.5.)

- Electronic media may be used to furnish notices and obtain consents, (Ch15/SecVI/PtC.6.)

- EPCRS correction methods for failing to obtain consent, (Ch6/SecIV/PtD.2.a.)

- Explanation of benefit options must be provided to participant, (Ch15/SecVI/PtC.6.)

- Failure to obtain consent: correction methods, (Ch7/SecIV/PtC.1.a.2)f)ii))

- Internal Roth Conversions: application of notice and consent requirements, (Ch6/SecIV/PtD.2.e.)

- Involuntary distributions permitted if vested interest does not exceed $5,000, (Ch6/SecIV/PtD.8.)

◆ Automatic IRA rollover in absence of election for certain mandatory distributions, (Ch6/SecIV/PtD.1.b.5))

◆ Prior withdrawals no longer affect determination of consent rights, (Ch6/SecIV/PtD.1.b.5)b))

◆ QJSA provisions in plan: after annuity starting date, no distributions without participant's (and spouse's) consent, (Ch6/SecVII/PtK)

- Minimum distributions required under §401(a)(9): coordination of consent rules with, (Ch6/SecIV/PtD.7.a.1))

- Notice and election periods, (Ch6/SecIV/PtD.3.e.), (Ch6/SecIV/PtD.7.a.1))

◆ 180-day rule, (Ch6/SecIV/PtD.1.a.)

◆ $5,000 threshold for needing participant's consent to make distribution, (Ch6/SecIV/PtD.1.b.2))

◆ Threshold may be less than $5,000 if plan provides, (Ch6/SecIV/PtD.7.a.1))

◆ Notice to participant regarding distribution rights: timing of notice, (Ch6/SecIV/PtD.6.)

- Partial withdrawals: application of consent requirements, (Ch6/SecIV/PtD.1.i.)

- Participant loans: do notice and consent requirements apply to offsets due to loan default? (Ch6/SecIV/PtD.2.b.)

- Postponement of payment to later of NRA or age 62 must be available to participant whose vested interest exceeds $5,000, (Ch6/SecIV/PtD.1.b.4))

- QDROs, application of notice and consent requirements to, (Ch1B/Def-QDRO)

- QJSA requirements, see J&S RULES

- Rollover notice, see ROLLOVERS

- Rollovers may be disregarded in determining whether vested benefit exceeds $5,000, (Ch6/SecIV/PtD.3.c.)

- Significant detriment for delaying payment cannot be imposed by plan, (Ch6/SecIV/PtD.3.c.)

◆ Consent invalid because not voluntary, (Ch6/SecIV/PtD.3.c.2))

◆ Deferral to NRA cannot be required by plan merely because immediate payment was not elected, (Ch6/SecIV/PtD.3.c.1))

◆ Legitimate business reason required for different treatment not to be considered a significant detriment, (Ch6/SecIV/PtD.3.c.1)a))

◆ Less profitable investment for account that is subject to delayed payment, (Ch6/SecIV/PtD.3.c.4))

◆ Payment by employer of administrative expenses relating only to current employees is not a significant detriment, (Ch6/SecIV/PtD.2.f.)

- Spousal consent requirements, see J&S RULES

- Summary notices permitted under certain conditions, (Ch6/SecIV/PtG.2.)

- Termination of plan

◆ Deferred annuity may be purchased if participant refuses distribution, (Ch6/SecIV/PtG.1.)

◆ Exception from consent requirements under certain terminated profit sharing or stock bonus plans, (Ch6/SecIV/PtD.1.)

- Vested benefit exceeds $5,000: applicable notice and consent requirements, (Ch6/SecIV/PtD.3.e.) 

◆ Election period, (Ch6/SecIV/PtD.2.a.)

◆ Explanation of optional forms of benefit, (Ch6/SecIV/PtD.6.)

◆ Partial withdrawals, (Ch6/SecIV/PtD.2.b.)

◆ QJSA waiver, see J&S RULES

◆ Right to postpone payment to later of NRA or age 62, (Ch6/SecIV/PtD.1.b.1))

◆ Vested benefit: determination, (Ch6/SecIV/PtD.2.e.)

- Vested benefit not exceeding $5,000: applicable notice and consent requirements, (Ch6/SecIV/PtD.3.e.1))

- Waiver of minimum 30-day election period, (Ch6/SecIV/PtB.3.) Also see ROLLOVERS (Notice requirements)

* Objective conditions on availability of benefit payment options are permissible, (Ch6/SecIII/PtC.1.)

* Optional forms of benefit

- Actuarial assumptions used to calculate optional forms of benefit under defined benefit plan, (Ch6/SecIII/PtC.2.)

◆ Anti-cutback issues arising from amendment to change, see ANTI-CUTBACK RULE

◆ Assumptions used for determining actuarial equivalent do not have to be used for minimum funding purposes, (Ch6/SecIV/PtG.1.)

- Description of, see Forms of payment above

- Elimination by plan amendment, see ANTI-CUTBACK RULE

- Protection from elimination, see ANTI-CUTBACK RULE

* Orphan plans: DOL procedures for terminating orphan DC plans, (Ch6/SecIV/PtG.6.b.4))

- Proposed regulations would extend abandoned plan program to plans sponsored by employers in Chapter 7 bankruptcy, (Ch6/AppA)

- Sample forms for orphan DC plan terminations, (Ch6/SecIV/PtD.5.)

* Overpayment of benefits, duty to recover, see FIDUCIARY DUTY

* Paperless compliance with certain notice and consent requirements, (Ch6/SecIV/PtD.6.)

* Partial withdrawals

- Consent issues relating to, (Ch6/SecIII/PtA.4.)

- Usually paid in single sum, (Ch6/SecIV/PtA)

* Participant loans, distribution and tax issues relating to, see PARTICIPANT LOANS

* Pension plans: permissible distribution events, see Restrictions on distributions below

* Phased retirement programs, see Restrictions on distributions below

* Plan document will state when distribution is available, (Ch6/SecIV/PtE.3.)

- Distribution before normal retirement age is not required to be available under document, (Ch6/SecIV/PtG)

* Plan termination

- Application of notice and consent requirements to plan terminations, (Ch6/SecIV/PtG.5.)

- Fiduciary safe harbor for rolling over distributions of unresponsive or missing participants, (Ch6/AppF)

◆ Sample form, (Ch6/SecIV/PtG.1.)

- Orphan DC plans, (Ch6/SecIII/PtA.1.a.)

* Postponement of payment at employee's election, see Notice and consent requirements above

* Present value, (Ch6/SecIII/PtC.3.), (Ch6/SecIII/PtC.3.)

- Cash balance plans or other statutory hybrid plan may treat hypothetical account as present value (safe-harbor present value rule), (Ch6/SecIII/PtC.4.c.)

◆ 2014 regulations add conditions for using safe-harbor present value rule, (Ch6/SecIII/PtC.3.b.)

- Changing time for interest rate determination under §417(e)(3), (Ch1B/Def-PresentValue)

- Definition of present value, (Ch6/SecIII/PtC.3.d.)

- GATT rates, (Ch6/SecIII/PtC.3.d.1))

- Interest rate used for §417(e)(3) determination, (Ch3B/SecVIII/PtB.3.b.2)e)v))

◆ MAP-21 rates not used, (Ch17/SecIII/PtC.1.d.), (Ch6/SecIII/PtC.3.a.1)b)i))

◆ Minimum present value segment rates (post-2007 plan years), (Ch6/SecIII/PtC.3.a.)

◆ PPA 2006 amendments affect interest rate in post-2007 plan years, (Ch6/SecIII/PtC.3.a.1)c)i))

◆ Terminated plans: not subject to PPA 2006 changes if termination date is before first day of 2008 plan year, (Ch6/SecIII/PtC.3.a.2))

- Mortality table used for §417(e)(3) determination, (Ch6/SecIII/PtC.3.a.2)a)iv))

◆ Incorporation by reference in plan document, (Ch6/SecIII/PtC.3.a.2)b))

◆ Rev. Rul. 2001-62 (mortality table for pre-2008 plan years), (Ch6/SecIII/PtC.3.a.2)b)iii))

. . . Model plan amendment issued by IRS, (Ch6/SecIII/PtC.3.a.2)a)ii)A))

◆ Tables issued for 2008-2017, (Ch6/SecIII/PtC.2.b.)

◆ Tables issued for 2018 and later, (Ch6/SecIII/PtC.3.a.2)a)ii)B))

- Partially-annuitized benefits, (Ch6/SecIII/PtC.2.b.)

◆ Regulations allow use of non-417(e)(3) rates for annuity portion of payment, (Ch6/SecIII/PtC.3.e.)

- PBGC interest rates used before GATT amendments were effective, (Ch17/SecIII/PtC.5.)

◆ PBGC interest rates to compute lump sums from private-sector plans: table of rates, (Ch6/SecIII/PtC.3.)

- Pension Protection Act of 2006 (PPA 2006) sets new interest rate standards starting in 2008, (Ch6/SecIII/PtC.4.b.)

- Safe-harbor present value rule for statutory hybrid plans, (Ch6/SecIII/PtC.3.)

- Section 417(e)(3): minimum present value, (Ch6/SecIII/PtC.3.b.)

- Stability period for determining interest rate, (Ch6/SecIII/PtC.3.b.)

◆ Continues in post-2007 plan years, (Ch17/SecIII/PtC.1.b.)

- Table of 30-year Treasury rates, (Ch6/SecIII/PtC.4.a.)

- Whipsaw issue for cash balance plans (eliminated by PPA 2006), (Ch6/SecIII/PtC.3.a.)

- Yield curve segment rates used to determine IRC §417(e) interest rate for post-2007 plan years, (Ch6/SecIII/PtC.3.a.1)b)i)), (Ch17/SecIII/PtC.1.d.)

◆ MAP-21 rates do not apply to IRC §417(e) determinations, (Ch17/SecIII/PtC.3.a.1)b)ii))

◆ Monthly spot segment rates, (Ch6/SecIII/PtC.3.a.1)c))

◆ Phase-in rules for 2008-2012, (Ch6/SecIV/PtC)

* Profit sharing plans: permissible distribution events, see Restrictions on distributions below

* Qualified domestic relations orders, distributions under, see (Ch1B/Def-QDRO)

* Reporting of distributions, see REPORTING REQUIREMENTS

* Restrictions on distributions, (Ch6/SecIV/PtC.10.)

- Default on a participant loan, see PARTICIPANT LOANS

- Defined benefit plans, restrictions on distributions for nondiscrimination purposes, see (Ch3A/SecIII/PtA.1.c.)

- Employee after-tax contributions can be available for distribution at any time specified by the plan, (Ch6/SecIV/PtC.11.)

- ESOP dividends not subject to distribution restrictions, (Ch6/SecIV/PtC.1.)

- Non-pension plans, see Profit sharing plans and stock bonus plans below

- Pension plans (defined benefit, money purchase, target benefit): permissible distribution events, (Ch6/SecIV/PtC.1.a.2))

◆ Age 62 in-service withdrawals in post-2006 plan years, (Ch6/SecIV/PtC.1.b.)

◆ In-service withdrawals permitted after NRA, (Ch6/SecIV/PtC.1.b.1))

. . . Age 62 or older presumed to be reasonable NRA, (Ch6/SecIV/PtC.1.b.2))

. . . Ages 55 to 62: IRS gives deference to employer's determination of reasonableness, (Ch6/SecIV/PtC.1.b.6))

. . . Anti-cutback relief for certain amendments raising NRA, (Ch6/SecIV/PtC.1.b.3))

. . . Below 55 presumed unreasonable, but employer may rebut presumption, (Ch6/SecIV/PtC.1.b.)

. . . Governmental plans: additional safe harbors proposed, (Ch6/SecIV/PtC.1.b.4)a))

. . . Multiemployer plans: stated NRA deemed to be reasonable, (Ch6/SecIV/PtC.1.b.3)e))

. . . NRA must be reasonable, (Ch6/SecIV/PtC.1.b.2)b))

. . . Pre-approved plans do not have reliance on advisory or opinion letter if NRA is earlier than age 62, (Ch6/SecIV/PtC.1.b.3)a))

. . . Private letter ruling may be requested to determine reasonableness of NRA, (Ch6/SecIV/PtC.1.c.)

◆ Plan termination may result in in-service distributions, (Ch6/SecIV/PtC.1.d.)

◆ Phased retirement rules proposed that would allow in-service distributions before NRA, (Ch6/SecIV/PtC.1.a.1))

◆ Retirement: definition for distribution purposes, (Ch6/SecIV/PtC.1.e.1))

◆ Rollover or elective transfer to non-pension plan eliminates restrictions, (Ch6/SecIV/PtC.1.e.)

◆ Transfer of assets to non-pension plan: restrictions continue, (Ch6/SecIV/PtC.1.)

- Profit sharing plans and stock bonus plans (non-pension plans) (permissible distribution options), (Ch6/SecIV/PtC.2.a.1))

◆ Five years of participation: distribution after, (Ch6/SecIV/PtC.1.)

◆ Non-401(k) assets not restricted by 401(k) distribution rules, (Ch6/SecIV/PtC.1.)

◆ Stated events in plan dictate when distribution is available, (Ch6/SecIV/PtC.2.a.)

◆ Two-year accumulation rule, (Ch6/SecIV/PtC.12.)

- QDRO may permit distribution to alternate payee before benefits are distributable to participant, (Ch6/SecIV/PtC.10.)

- Rollover contributions can be available for distribution at any time specified by the plan, (Ch6/SecIV/PtC.10.)

- Section 401(k) plans: special distribution restrictions for elective deferrals and certain other contributions, see SECTION 401(k) PLANS

* Rollover contributions can be available for distribution at any time specified by the plan, (Ch1B/Def-SeparationFromService)

* Safe-harbor present value rule for statutory hybrid plans, see Present value above

* Section 401(k) plans: permissible distribution events, see SECTION 401(k) PLANS

* Section 403(b) plans: distribution rules for, see (Ch16/SecII/PtH.6.b.)

* Separation from service as a distribution event

- Definition of a separation from service, (Ch1B/Def-SeparationFromService/PtA)

- "Same desk" rule (pre-2002), (Ch6/SecIV/PtC.3.c.)

* Severance from employment as distribution event, (Ch6/SecIV/PtC.3.b.)

- Section 401(k) plans: severance from employment replaces separation from service as distribution event, (Ch6/SecIV/PtF.1.)

* Significant detriment for delaying distribution, see Notice and consent requirements above

* SIMPLE-IRA plans, rules for distributions from, see SIMPLE PLANS

* Spousal consent requirements, see Notice and consent requirements above

* Statutory hybrid plans: safe harbor present value rule; elimination of whipsaw, see Present value below

* Stock bonus plans have special distribution rules under IRC §419(o), (Ch6/SecIV/PtC.7.b.)

* Subsidiary, distribution following sale of, see Restrictions on distributions above

* Subsidized benefits, (Ch6/SecIV/PtD.2.f.)

* Summary notices permitted under certain conditions, (Ch6/SecIV/PtC.1.e.)

* Transfer of pension assets to non-pension plan: distribution restrictions for pension plans continue, (Ch6/SecIV/PtC.1.e.2))

- Model amendment issued to eliminate impermissible options on transferred benefits, (Ch15/SecIX/PtO)

* Vested benefit exceeding $5,000 ($3,500 in plan years beginning on or before August 5, 1997), see Notice and consent requirements above

* Vested benefit not exceeding $5,000 ($3,500 in plan years beginning on or before August 5, 1997), see Notice and consent requirements above

* Waivers

- Minimum 30-day election period, waiver or, see Notice and consent requirements above

- QJSA form of payment: waiver, see J&S RULES

DIVERSIFICATION, see FIDUCIARY DUTY

DIVERSIFICATION RIGHTS REGARDING EMPLOYER SECURITIES

* Defined contribution plans investing in publicly-traded securities (IRC §401(a)(35), (Ch1A/Def-Government[amp]#8221;PickUp[amp]#8221;Plan/PtC)

* ESOP diversification rights for qualified participants who have reached age 55, (Ch6/SecIII/PtD.2.k.)

DIVORCE, see QDRO

 

DOCUMENT, (Ch3A/SecIII/PtA.1.c.)

DODD-FRANK FINANCIAL REFORM LEGISLATION

* Summary of legislation, (Ch1A/Def-EBSA)

DOL, see DEPARTMENT OF LABOR

DOLLAR LIMIT ON COMPENSATION, see COMPENSATION DOLLAR LIMIT

DOLLAR LIMIT ON ELECTIVE DEFERRALS, see SECTION 402(g) LIMIT

DOMESTIC TRUST, see TRUST

 

DUAL ELIGIBILITY, see COVERAGE TESTING, ELIGIBILITY RULES

DUTY OF CONSISTENCY DOCTRINE, see TAXATION OF BENEFITS