Brows By Index

 

ERISA Outline Book Index

EARLY RETIREMENT AGE

* Earliest retirement age, see J&S RULES, QDRO

* Early retirement distributions, see DISTRIBUTIONS

EARLY TERMINATION RESTRICTIONS DB PLANS, (Ch3A/SecIII/PtA.1.c.)

EARNED INCOME, see SELF-EMPLOYED INDIVIDUALS

EARNINGS ON ACCOUNT BALANCES, see ACCRUAL OF BENEFITS

ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001, see EGTRRA

EDUCATION IRA (COVERDELL EDUCATION SAVINGS ACCOUNTS)

Note: Education IRAs are now known as Coverdell Education Savings Accounts, but we retain the references in the book to Education IRAs, too

* Changing the beneficiary, (Ch1A/Def-EducationIRA/PtD.1.)

* Contribution limits, (Ch1A/Def-EducationIRA/PtA)

* Coverdell Education Savings Accounts: redesignation of Education IRAs by Act of Congress, (Ch1A/Def-EducationIRA)

* Definition of an Education IRA, (Ch1A/Def-EducationIRA)

* Distributions: tax treatment of, (Ch1A/Def-EducationIRA/PtC)

* Education expenses defined, (Ch1A/Def-EducationIRA/PtB)

- Elementary and secondary education expenses may be covered, (Ch1A/Def-EducationIRA/PtB.2.)

* Gift tax consequences, (Ch1A/Def-EducationIRA/PtD.2.)

* Penalty on distributions not used for higher education expenses, (Ch7/SecV/PtC.13.b.)

* Special needs beneficiary, (Ch1A/Def-EducationIRA/PtD.4.)

* Termination of Education IRA mandatory when beneficiary reaches age 30, (Ch1A/Def-EducationIRA/PtD.3.)

- Exception for special needs beneficiary, (Ch1A/Def-EducationIRA/PtD.4.)

EFAST2, see FORM 5500

EGTRRA (ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001)

* Checklist of references in The ERISA Outline Book to EGTRRA provisions, (Ch15/SecIX/PtF)

* JCWAA enacts technical corrections to EGTRRA, (Ch15/SecIX/PtI)

* Technical corrections to EGTRRA enacted by JCWAA, (Ch15/SecIX/PtI)

ELAPSED TIME METHOD OF CREDITING SERVICE, see ELIGIBILITY RULES, SERVICE CREDITING RULES, VESTING RULES

ELECTION OUT OF PLAN, see COVERAGE TESTING, SECTION 401(k) PLANS

ELECTIONS

* Irrevocable elections regarding participation level, see SECTION 401(k) PLANS (Cash or deferred arrangements)

ELECTIVE CONTRIBUTIONS, see ELECTIVE DEFERRALS

ELECTIVE DEFERRAL LIMIT UNDER IRC §402(g), see ELECTIVE DEFERRALS (Section 402(g) limit)

ELECTIVE DEFERRALS

* Accrual requirements, see ACCRUAL OF BENEFITS

* ADP test, inclusion of elective deferrals in, see ADP AND ACP TESTING

* Automatic (or "negative") enrollment feature, see AUTOMATIC ENROLLMENT

* Catch-up contributions allowed after 2001 to increase elective deferrals above §402(g) limit for individuals over age 50, (Ch1A/Def-Catch-upContributions)

* Compensation cannot be deferred under 401(k) plan after it becomes currently available, (Ch3A/SecII/PtD.2.a.1))(Ch3A/SecII/PtD.5.c.2))(Ch11/SecVI/PtC.1.e.5))

- Compensation that became currently available before adoption of plan cannot be deferred, (Ch11/SecXII/PtG.5.)

- Post-severance compensation: compensation paid after such termination, (Ch11/SecVI/PtB.5.)

* Compensation dollar limit, effect on, see COMPENSATION DOLLAR LIMIT

* Compensation from which deferrals can be made, (Ch3A/SecII/PtD.2.a.4))

* Definition of elective deferral, (Ch1A/Def-ElectiveDeferral)

* Designated Roth contributions are treated the same way as pre-tax elective deferrals except for applicable tax rules, (Ch11/SecXV) Also see DESIGNATED ROTH CONTRIBUTIONS

* Dollar limit under IRC §401(a)(30) and IRC §402(g)

- How limit operates, see Section 402(g) limit below

- Indexed dollar limits: table, (Ch17/SecII/PtB)

◆ Annual catch-up limit for individuals over age 50, (Ch17/SecII/PtL)

* Election before compensation is currently available, see SECTION 401(k) PLANS

* Elective contributions: definition of, (Ch1A/Def-ElectiveContributions)

* FICA and FUTA apply to elective deferrals, (Ch7/SecII/PtA.2.), (Ch7/SecII/PtA.2.)

* Implementation of employee's election: EPCRS correction method for failure to implement, (Ch15/SecVI/PtC.¶4.b.(2))

* Limitation under IRC §402(g), see Section 402(g) limit below

* Military service

- Application of §402(g) limit to makeup contributions, see Section 402(g) limit below

* Nondiscrimination testing of elective deferrals made under section 401(k) arrangements, see ADP AND ACP TESTING

* Nonelective contributions, (Ch1A/Def-EmployerContributions)

* Plan-imposed limits on deferrals, (Ch3A/SecII/PtD.5.c.)

- Compensation dollar limit applies, (Ch3B/SecII/PtB.3.b.)

- What to do if employee has exceeded the plan's limit/use of EPCRS procedures to correct, (Ch3A/SecII/PtD.5.f.)

* Right to make elective deferrals must be available on nondiscriminatory basis, (Ch3A/SecIII/PtA.1.c.), SECTION 401(k) PLANS

* Section 401(a)(30) limit, see Section 402(g) limit below

* Section 402(g) limit/section 401(a)(30) limit

- Aggregation under IRC §402(g) applies to all elective deferral arrangements individual participates in, (Ch5/SecII/PtB.6.), (Ch5/SecII/PtB.6.)

- Calendar year limit, (Ch11/SecXI/PtC)

- Catch-up contributions not subject to limit, (Ch1A/Def-Catch-upContributions)

- Coordination with ADP test, (Ch11/SecXI/PtD.4.)

- Correcting a violation of the limit, (Ch11/SecXI/PtD.1.)

- Disqualification of plan for failure to timely correct violation of §401(a)(30), (Ch11/SecXI/PtE)

- Dollar amount limit, (Ch11/SecXI/PtA.3.)

- EPCRS program available to correct §401(a)(30) violation after statutory correction period, (Ch11/SecXI/PtE.3.)

- Form 1099-R used to report distribution of excess deferrals, (Ch11/SecXI/PtD.3.b.)

- Gap period earnings must be distributed with excess deferrals for 2007, (Ch11/SecXI/PtD.1.a.2))

◆ Technical corrections legislation eliminates gap period requirement for post-2007 years, (Ch11/SecXI/PtD.1.a.2)a))

- Military service: makeup 401(k) contributions following return to employment

◆ Subject to 402(g) limit for year they relate to, (Ch11/SecXII/PtM.5.)

- Tax consequences of corrective distributions of excess deferrals, (Ch11/SecXI/PtD.1.)

◆ Allocable earnings taxed in year of distribution, (Ch11/SecXI/PtD.3.b.1))

◆ April 15th deadline to make corrective distributions, (Ch11/SecXI/PtD.1.)

◆ Coordination with distributions of excess contributions to correct ADP test violation, (Ch11/SecXI/PtD.4.)

◆ Distributions made after April 15 deadline, (Ch11/SecXI/PtD.3.c.)

◆ Excess deferral includible in income for deferral year, (Ch11/SecXI/PtD.3.a.)

◆ Net loss on deferrals not recognized until year of distribution, (Ch11/SecXI/PtD.3.b.3))

- Types of deferrals not subject to limit, (Ch11/SecXI/PtA.2.)

- Types of deferrals subject to limit, (Ch11/SecXI/PtA.1.)

* Section 415 limits: return of elective deferrals to correct violation of limits, (Ch16/SecII/PtH.6.b.)

* Severance payments not eligible for deferral, (Ch11/SecVI/PtB.5.c.3))

* SIMPLE-IRA plans: elective contributions, see SIMPLE PLANS

* SIMPLE-401(k) plans: election requirements, (Ch11/SecXIII/PtF)

* Timing of contributions under 401(k) plan, see SECTION 401(k) PLANS

* Top heavy minimum allocation: treatment of elective deferrals, see TOP HEAVY RULES

* Treatment of elective deferrals as employer contributions for tax code purposes, (Ch3A/SecII/PtD.4.)

* Vesting requirements for elective deferrals, see VESTING RULES

ELECTIVE TRANSFERS, see MERGERS, SPIN-OFFS, AND TRANSFERS OF PLAN ASSETS

ELECTRONIC DEPOSITS OF WITHHOLDING, see WITHHOLDING RULES

ELECTRONIC MEDIA, see DISTRIBUTIONS, DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES, PLAN ADMINISTRATION

ELECTRONIC SIGNATURES in GLOBAL AND NATIONAL COMMERCE ACT (E-SIGN)

* Effect on regulations prescribing rules for the use of electronic media used in plan administration, (Ch6/SecIV/PtD.5.c.)

ELIGIBLE COMBINED PLAN ("DB-K" PLAN)

* Benefit requirements for DB component, (Ch3A/SecIII/PtG.2.)

* Contribution requirements for 401(k) component, (Ch3A/SecIII/PtG.3.)

* Definition of eligible combined plan, (Ch1A/Def-EligibleCombinedPlan)

* Termination of a DB-K plan, (Ch3A/SecIII/PtG.9.)

* Top heavy rules deemed satisfied, (Ch3A/SecIII/PtG.7.)

* Uniformity requirements, (Ch3A/SecIII/PtG.5.)

* Vesting requirements, (Ch3A/SecIII/PtG.4.)

ELIGIBILITY RULES

* Accrual of benefits: interaction between eligibility rules and the actual accrual of benefits, (Ch2/SecVI/PtC)

- Accrual requirements must be satisfied for plan year in order to accrue benefit, (Ch2/SecVI/PtC)

- Compensation might be measured only from entry date forward, (Ch2/SecVI/PtC.1.)

* Acquisition by another employer: crediting eligibility service with prior employer, (Ch2/SecIII/PtF.2.)

* Action by employee generally not required to become participant, (Ch2/SecVI/PtD)

- Election out provision, (Ch2/SecVI/PtD.1.)

- Elective deferral election to participate in 401(k) arrangement, (Ch2/SecVI/PtD.2.)

◆ Automatic enrollment feature, (Ch2/SecVI/PtD.2.), (Ch2/SecVI/PtD.2.)

* Amendment to eliminate participants, see Elimination of participant status by plan amendment

* Break in service

- Definition of a break in service for eligibility purposes, (Ch2/SecV/PtB)

- Elapsed time method, (Ch2/SecV/PtB.2.d.)

- FMLA leave cannot cause a break in service, (Ch2/SecV/PtB.1.b.)

- Maternity/paternity leave rule, (Ch2/SecV/PtB.1.a.)

- Measuring the break in service, (Ch2/SecV/PtB.2.)

- One-year break in service rule (postponement of entry or re-entry), (Ch2/SecV/PtC.1.)

◆ Examples of how rule operates, (Ch2/SecV/PtC.1.b.)

- Rule of parity, (Ch2/SecV/PtC.2.)

- Two-year eligibility break in service rule, (Ch2/SecV/PtC.1.)

* Definition of eligibility, (Ch1A/Def-Eligibility)

* Different eligibility rules for different portions of plan, (Ch2/SecII/PtG.4.)

* Disguised age and service requirements, (Ch2/SecII/PtE)

- IRS requires EP specialists to request clarification on eligibility exclusions that may result in the imposition of indirect age and service requirements, (Ch2/SecIV/PtF.4.b.)

* Disqualifying event to apply eligibility rules that are different from those provided in plan document, (Ch2/SecII/PtH)

* Dropping participants, see Elimination of participant status by plan amendment

* Dual eligibility, (Ch2/SecII/PtG)

* Elapsed time method, see Break in service above and Year of service below

* Election out provision, (Ch2/SecVI/PtD.1.)

- Deemed cash or deferred arrangement may be created by election out provision, (Ch1A/Def-CashOrDeferredArrangement/PtB), (Ch1A/Def-CashOrDeferredArrangement/PtB)

* Eligibility computation period, see Year of service below

* Elimination of participant status by plan amendment, (Ch2/SecVI/PtE)

- Accrued benefit still protected, (Ch2/SecVI/PtE.3.)

- Excluding a job classification not previously excluded, (Ch2/SecVI/PtE.2.)

- Imposing more stringent service requirement, (Ch2/SecVI/PtE.1.)

◆ "Grandfathering in" current participants, (Ch2/SecVI/PtE.1.d.)

◆ Rehired employees: effect on, (Ch2/SecVI/PtE.1.f.)

* Entry dates, see Time of participation below

* Excluding employees by job classification, (Ch2/SecIV/PtF.1.)

- Cannot relate to age or service, (Ch2/SecII/PtE)

- Definite written program requirement must be satisfied with respect to description of excluded job category, (Ch2/SecIV/PtF.5.)

- Preemptive exclusion of workers classified as independent contractors who are later reclassified as employees (Microsoft-proofing the plan), 

- Special assignment employees working on specific projects or on temporary basis, (Ch2/SecIV/PtF.1.e.)

* Exemption from minimum age and service requirements for governmental and church plans, (Ch2/SecVII/PtA)

* Failure to cover an eligible employee, (Ch2/SecII/PtH.3.)

- Correction methods under EPCRS, (Ch15/SecVI/PtC.4)

* FMLA leave, see Break in service above

* Governmental plans exempt from minimum age and service requirements, (Ch2/SecVII/PtB)

* Ineligible employee allowed to participate in the plan, (Ch2/SecII/PtH.2.)

- EPCRS correction method of adopting retroactive amendment to make employee eligible, (Ch2/SecII/PtH.2.)

* Job category exclusions, see Excluding employees by job classification above

* Leased employees: crediting eligibility service, (Ch2/SecIII/PtF.3.)

- Leased employee who becomes a common law employee of the recipient, (Ch1A/Def-LeasedEmployee/PtB.5.)

- Making individual eligible for plan before he satisfies the leased employee definition, (Ch2/SecIII/PtF.3.c.)

- Prior service as the recipient's common law employee must also be credited, (Ch2/SecIII/PtF.3.b.)

- Right to continued participation if employee becomes a leased employee, (Ch1A/Def-LeasedEmployee/PtB.4.b.)

* Maternity/paternity leave rule, see Break in service above

* Maximum age condition not permitted, (Ch2/SecII/PtF)

* Merger of plans pursuant to company acquisition: effect of merger on eligibility rights, (Ch2/SecIII/PtF.2.c.)

* Military service, crediting eligibility service for period of, (Ch2/SecV/PtD)

* Minimum age and service requirements, (Ch2/SecII)

* Multiple employer plans: crediting eligibility service, (Ch2/SecIII/PtF.4.)

* Nonelecting church plans exempt from minimum age and service requirements, (Ch2/SecVII/PtA)

* Other eligibility requirements besides age and service, (Ch2/SecIV/PtF) Also see COVERAGE TESTING and Excluding employees by job classification above

* Participation date, see Time of participation below

* Part-time employee can't be excluded by category, (Ch2/SecIV/PtF.4.a.)

* Plan document must be followed, (Ch2/SecII/PtH)

* Plan's eligibility rules can be more liberal than the statutory rules, (Ch2/SecII/PtH.1.)

* Plan entry dates, see Time of participation below

* Prior employer service: crediting rules, (Ch2/SecIII/PtF.2.)

- Illustrative examples, (Ch2/SecIII/PtF.2.d.)

- Mandatory service credit rule where plan of prior employer is maintained, (Ch2/SecIII/PtF.2.a.)

- Optional crediting of prior employer service, (Ch2/SecIII/PtF.2.b.)

- Severance from employment concepts apply, (Ch2/SecIII/PtF2.c.)

* QSLOBs

- Service with all QSLOBs counted as service with same employer for eligibility purposes, (Ch2/SecIII/PtC.4.)

* Re-employment

- Break in service rule may postpone re-entry, see Break in service above

- Change in eligibility requirements: effect of on rehired employees, (Ch2/SecVI/PtE.1.f.)

- Checklist of issues relating to rehired employees, (Ch15/SecIV/PtK)

- Time of re-entry into plan, (Ch2/SecV/PtC.1.b.)

◆ One-year break in service rule, (Ch2/SecV/PtC.1.b.)

* Rehired employees, see Re-employment above

* Related employer service: crediting rules, (Ch2/SecIII/PtF.1.)

- Other related company might not maintain plan, (Ch2/SecIII/PtF.1.b.)

* Rule of parity, see Break in service above

* Seasonal employee can't be excluded by category, (Ch2/SecIV/PtF.4.a.)

* Section 403(b) plans: eligibility requirements, (Ch16/SecII/PtH.6.b.)

* Service requirement

- Less than one year requirement: how to measure, (Ch2/SecIII/PtE)

- Measuring a year of service, (Ch2/SecIII)

- One year of service rule, (Ch2/SecII/PtB)

- Two years of service rule, (Ch2/SecII/PtC)

◆ Special break in service rule, see Break in service above

* Significance of becoming a participant, (Ch2/SecVI)

* SIMPLE-IRA plans: eligibility rules, see SIMPLE PLANS

* SIMPLE-401(k) plans: eligibility rules, see SIMPLE-401(k) PLANS

* Termination of employment: effect on eligibility rights, (Ch2/SecV)

* Timing of participation after the plan's eligibility requirements are satisfied, (Ch2/SecIV)

- Other eligibility requirements besides age and service: effect of on the timing of plan entry, (Ch2/SecIV/PtF)

- Re-employment of former employee, see Re-employment above

- Retroactive entry dates, (Ch2/SecIV/PtE.2.b.), (Ch2/SecIV/PtE.2.b.)

◆ Administrative issues for 401(k) plan, (Ch2/SecIV/PtE.2.b.4)))

- Semi-annual entry dates, (Ch2/SecIV/PtC)

- Significance of being a participant, (Ch2/SecVI)

- Single plan entry date system, (Ch2/SecIV/PtE)

◆ Nearest entry date, (Ch2/SecIV/PtE.2.b.2))

◆ Retroactive entry, (Ch2/SecIV/PtE.2.b.)

◆ Six-month cutback of statutory requirements, (Ch2/SecIV/PtE.2.a.)

- Statutory requirements for plan entry, (Ch2/SecIV/PtA)

* Title I of ERISA minimum standards, (Ch13A/SecVII/PtA.1.)

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

* Vesting requirements for two-year eligibility plan: see VESTING RULES

* When an employee becomes a participant, see Time of participation above

* Year of service

- Break in service: measuring year of service after, (Ch2/SecV/PtC.1.a.)

- Continuous employment not required for a year of service to be credited, (Ch2/SecIII/PtB.3.c.)

- Effective date of plan: crediting eligibility service before the plan's effective date, (Ch2/SecIII/PtC.1.)

- Elapsed time method of crediting eligibility service, (Ch2/SecIII/PtD)

- Eligibility computation period, (Ch2/SecIII/PtB)

◆ Amendment to plan year: effect on measurement of eligibility computation period, (Ch2/SecIII/PtB.2.c.)

◆ Anniversary periods measured from employment commencement date, (Ch2/SecIII/PtB.2.b.)

◆ Importance of subsequent eligibility computation periods, (Ch2/SecIII/PtB.2.d.)

◆ Shifting to the plan year to measure eligibility periods after the initial period, (Ch2/SecIII/PtB.2.a.)

- Hours are not "rolled over" from one period to the next, (Ch2/SecIII/PtB.2.e.)

◆ Document may be written to accumulate hours, (Ch2/SecIII/PtB.2.e.2))

- How to measure a year of service, (Ch2/SecIII)

- Service while excluded from the plan counts toward determining whether year of service requirement is satisfied, (Ch2/SecIII/PtC.3.)

- When is a year of service credited? (Ch2/SecIII/PtB.3.)

ELIGIBILITY TO PARTICIPATE IN THE PLAN, see ELIGIBILITY RULES

ELIGIBLE DEFERRED COMPENSATION PLAN, see SECTION 457 PLANS

ELIGIBLE INDIVIDUAL ACCOUNT PLAN, (Ch14/SecIII/PtA.2.)

ELIGIBLE ROLLOVER DISTRIBUTION, see ROLLOVERS

EMERGENCY ECONOMIC STABILIZATION ACT OF 2008 (EESA)

* IRC §457A: nonqualified deferred compensation from "tax indifferent" entities, (Ch16/SecIV/PtG)

EMPLOYEE

* Certain owners (and spouses) not employees for ERISA purposes, (Ch1A/Def-Employee/PtB)

* Court opinions analyzing the definition of employee, (Ch13A/SecII/PtB.2.)

* Definition of employee, (Ch1A/Def-Employee)

* ERISA definition of employee, (Ch1A/Def-Employee/PtB)

* Former employee

- Re-employment, see ELIGIBILITY RULES, VESTING RULES

* Full-time life insurance salesmen, see Statutory employee below

* Life insurance salesmen, see Statutory employee below

* Partner of partnership not employee for ERISA purposes, (Ch13A/SecII/PtB.1.c.)

* Shared employee

- Coverage of shared employee in qualified plan, (Ch1B/Def-SharedEmployee/PtA)

- Definition of a shared employee, (Ch1B/Def-SharedEmployee)

- Reimbursement arrangements, (Ch1B/Def-SharedEmployee/PtA.3.)

- Service credited to a shared employee, (Ch1B/Def-SharedEmployee/PtA.2.)

* Sole proprietor not employee for ERISA purposes, (Ch13A/SecII/PtB.1.a.)

* Sole shareholder of corporation not employee for ERISA purposes, (Ch13A/SecII/PtB.1.b.)

- Spouse is only family member that will not cause ownership to be held by employees, (Ch13A/SecII/PtB.1.b.1))

* Statutory employee for employment tax purposes, (Ch1A/Def-EarnedIncome/PtA.5.)

- Certain statutory employees treated as self-employed individuals, (Ch1A/Def-EarnedIncome/PtA.5.)

- Full time life insurance salesmen, (Ch1A/Def-EarnedIncome/PtA.5.a.)

* Working owner can be a participant under Title I if plan is otherwise an employee benefit plan, (Ch13A/SecII/PtB.2.b.)

EMPLOYEE BENEFIT PLAN

* Bonus program, see Employee pension benefit plan below

* Definition of an employee benefit plan, (Ch1A/Def-EmployeeBenefitPlan)

* Employee pension benefit plan

- Bonus programs: exemption from definition of employee pension benefit plan, (Ch1A/Def-EmployeePensionBenefitPlan/PtA.3.)

- Definition of employee pension benefit plan, (Ch1A/Def-EmployeePensionBenefitPlan)

- Exemption from Title I minimum standards for certain plans, (Ch13A/SecVII/PtC)

- Grocery voucher program for retirees, (Ch1A/Def-EmployeePensionBenefitPlan/PtA.5.)

- Trust requirement under ERISA: exemption for certain pension plans, (Ch13B/SecII/PtB.3.)

* Employee welfare benefit plan

- Definition of employee welfare benefit plan, (Ch1A/Def-EmployeeWelfareBenefitPlan)

- Form 5500 filing requirements for welfare plans, see FORM 5500

- Health savings account, see HEALTH BENEFITS

- Medical savings account, see HEALTH BENEFITS

- Trust requirement under ERISA: exemption for welfare plans, (Ch13B/SecII/PtB.3.d.)

- VEBA: definition of, (Ch1B/Def-VEBA)

* VEBA, see Employee welfare benefit plan above

EMPLOYEE BENEFIT STATEMENTS, see DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES

EMPLOYEE BENEFITS SECURITY ADMINISTRATION, (Ch1A/Def-EBSA)

EMPLOYEE CONTRIBUTIONS

* Deductible employee contributions (DECs)

- Definition of DECs, (Ch1A/Def-EmployeeContributions/PtA.1.)

* Deemed IRA accounts, see IRAs, SECTION 403(b) PLANS, SECTION 457 PLANS

* Defined benefit plans

- Mandatory contributions, (Ch3A/SecIV/PtB.2.)

- Voluntary contributions must be separately accounted for, (Ch3A/SecIV/PtB.1.)

◆ Treated as part of defined contribution plan for certain purposes, (Ch3A/SecIV/PtB.1.)

* Defined contribution plans: accounting requirements for employee contributions, (Ch3A/SecIV/PtA)

- Mandatory and voluntary contributions treated the same, (Ch3A/SecIV/PtA)

* Definition of employee contributions, (Ch1A/Def-EmployeeContributions)

* Deposit of employee contributions: timeliness, see PLAN ASSETS

* Distribution of employee contributions

- Tax rules for basis recovery, see TAXATION OF BENEFITS

- When available, see DISTRIBUTIONS

* Government "pick up" plans, see GOVERNMENTAL PLANS

* How employee contributions are made, (Ch3A/SecIV/PtC)

- Payroll deduction method, (Ch3A/SecIV/PtC.2.)

* Limits on amount employee may contribute, (Ch3A/SecIV/PtE)

* Mandatory contributions

- ACP test applies to certain mandatory contributions, see ADP AND ACP TESTING

- Definition of mandatory contributions, (Ch1A/Def-MandatoryContributions)

- Forfeiture resulting from withdrawal of mandatory contributions, see VESTING RULES (Forfeiture)

- Nondiscrimination testing of mandatory contributions to defined benefit plan, (Ch3A/SecIII/PtA.1.c.)

- Nondiscrimination testing of mandatory employee contributions to defined contribution plan, see ADP AND ACP TESTING Also see Defined benefit plans and Defined contribution plans above

* Matching contributions allocated on employee contributions, see MATCHING CONTRIBUTIONS

* Nondiscrimination requirements for employee contributions, (Ch3A/SecIII/PtA.1.c.)

* Right to make employee contributions must be available on nondiscriminatory basis, (Ch3A/SecIII/PtA.1.c.)

* Separate contract rule for tax purposes, see TAXATION OF BENEFITS

* Time frame for transmitting contributions to trust, see PLAN ASSETS

* Types of employee contributions, (Ch3A/SecIV)

* Vesting required for employee contributions, see VESTING RULES 

EMPLOYEE ORGANIZATION, see COLLECTIVELY-BARGAINED PLANS

EMPLOYEE PENSION BENEFIT PLAN, see EMPLOYEE BENEFIT PLAN

EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM (EPCRS), see PLAN DISQUALIFICATION

EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, see ERISA

EMPLOYEE STOCK OWNERSHIP PLANS, (Ch6/SecIII/PtD.2.k.)

EMPLOYEE WELFARE BENEFIT PLAN, see EMPLOYEE BENEFIT PLAN

EMPLOYER

* Can a corporate plan sponsor serve as trustee? (Ch13B/SecII/PtA.4.a.2))

* Change in the form of business entity, (Ch1B/Def-PredecessorEmployer/PtC.1.)

* Change in the ownership of business, (Ch1B/Def-PredecessorEmployer/PtC.2.)

* Checklist of employer responsibilities relating to plan sponsorship, (Ch15/SecIV/PtE)

* Definition of employer, (Ch1A/Def-Employer)

* Fiduciary: status of employer as fiduciary, see FIDUCIARY

* Joint employment, (Ch1A/Def-Employer/PtD)

* Maintenance of plan by an employer required to have an ERISA plan, (Ch13A/SecII/PtD)

* Participating employer

- Definition of a participating employer, (Ch1A/Def-Employer/PtC)

* Plan sponsor: definition of, (Ch1B/Def-PlanSponsor)

- Participating employer treated as plan sponsor, (Ch1B/Def-PlanSponsor/PtA)

* Predecessor or prior employer

- Change in form or ownership of business, (Ch13A/SecII/PtC.1.), (Ch1B/Def-PredecessorEmployer/PtC.1.)

- Compensation from predecessor or prior employer, see COMPENSATION (Section 414(s) compensation)

- Definition of predecessor employer, (Ch1B/Def-PredecessorEmployer)

- HCE determination: effect of predecessor employer, (Ch1A/Def-InterestedParty/PtB)

- Key employee determination: effect of predecessor employer, see TOP HEAVY RULES

- Mandatory credit of service with certain predecessor employers, (Ch1B/Def-PredecessorEmployer/PtA)

- Section 415 limits: effect of plans maintained by predecessor employer on application of 415 limits to current employer's plan, (Ch16/SecII/PtH.6.b.)

- Service with prior employer for eligibility purposes, see ELIGIBILITY RULES 

- Service with prior employer for vesting purposes, see VESTING RULES

- Top heavy rules, application of, see TOP HEAVY RULES

* Prior employer, see Predecessor employer above

* Related employers, see RELATED ORGANIZATIONS

* Same desk rule, (Ch1B/Def-SeparationFromService)

* Severance of employment, (Ch1B/Def-SeparationFromService)

* Successor employer

- Definition of a successor employer, (Ch1B/Def-SuccessorEmployer)

- Distributions from 401(k) plan, effect of successor employer on, see SECTION 401(k) PLANS

- W-2 reporting by successor, (Ch1B/Def-SuccessorEmployer)

* Types of plans available to different employers, 

EMPLOYER CONTRIBUTIONS

* Contribution formulas, see ACCRUAL OF BENEFITS

* Deduction of employer contributions, see DEDUCTION LIMITS

* Definition of employer contributions, (Ch1A/Def-EmployerContributions)

* Discretionary contributions, see ACCRUAL OF BENEFITS

* Elective deferrals under section 401(k) plan treated as employer contributions for tax code purposes, (Ch3A/SecII/PtD.4.)

* Government "pick up" plan, see GOVERNMENTAL PLANS

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

- Deductibility, (Ch13B/SecVI/PtB.1.g.)

- Fiduciary liability must be a reasonable risk in order to treat make-up as restorative payment, (Ch13B/SecVI/Pt.B.1.b.)

- IRS rulings regarding treatment as restorative payment rather than plan contribution, (Ch13B/SecVI/PtB.1.e.)

- Nondiscrimination testing: not treated as employer contribution, (Ch13B/SecVI/PtB.1.)

- Section 415 limits: not treated as an annual addition, (Ch13B/SecVI/PtB.1.)

* Matching contributions, see MATCHING CONTRIBUTIONS

* Nonelective contributions

- Definition of nonelective contributions, (Ch1B/Def-NonelectiveContributions)

- Formulas for making/allocating nonelective contributions under 401(k) plan, (Ch1B/Def-NonelectiveContributions)

* Plan expenses: payment by employer of expenses, see DEDUCTION LIMITS

* Restorative contributions, see Make-up contributions above

EMPLOYER SECURITIES

* Basis recovery when employer securities are distributed, (Ch7/SecVIII/PtC)

* Capital gain on sale of employer securities, (Ch7/SecVIII/PtE.4.)

- Holding period for determining character of capital gain, (Ch7/SecVIII/PtE.4.)

- Reduced 20% capital gains rate applies to sales made after May 6, 1997, to extent gain does not exceed NUA previously excluded from income, (Ch7/SecVIII/PtE.4.a.)

* Computing taxable portion of distribution when employer securities are included, (Ch7/SecVIII/PtC)

* Contribution of employer securities: deduction by employer, see DEDUCTION LIMITS

* Definition of employer securities, (Ch3A/SecII/PtL.3.), (Ch3A/SecII/PtE.3.)

* Delivery of stock certificates to transfer agent is date of distribution, (Ch7/SecVIII/PtB.4.)

* Demand of distributions from ESOP or stock bonus plan in form of employer securities, (Ch3A/SecII/PtE.2.c.)

* Distributions in form of securities

- Basis of stock in distributee's hands is determined with reference to taxation of distribution, not plan's basis in the securities, (Ch7/SecVIII/PtE.4.)

- Right to demand payment in securities under ESOPs and stock bonus plans, (Ch3A/SecII/PtE.2.c.)

◆ Exception from this rule for certain employers (including S corporations), (Ch3A/SecII/PtE.2.c.1))

◆ Resale of stock to company, (Ch3A/SecII/PtE.2.c.2))

* Diversification election requirement under IRC §401(a)(28), (Ch6/SecIII/PtD.2.k.)

* Diversification requirement under ERISA fiduciary standards: exception for investments in employer securities, see FIDUCIARY DUTY

* Diversification rights (IRC §401(a)(35)) for participants in DC plans investing in publicly-traded employer securities, (Ch3A/SecII/PtE.2.e.)

- Definition of publicly-traded securities for IRC §401(a)(35) purposes, (Ch3A/SecII/PtE.2.e.1))

◆ Mutual fund (and similar look-through investments) exception, (Ch3A/SecII/PtE.2.e.1)a))

- Diversification rights under IRC §401(a)(35), (Ch3A/SecII/PtE.2.e.2))

◆ Elective deferrals/employee contributions invested in employer securities, (Ch3A/SecII/PtE.2.e.2)a))

◆ Employer contributions invested in employer securities, (Ch3A/SecII/PtE.2.e.2)b))

. . . Completion of 3 years of service required, (Ch3A/SecII/PtE.2.e.2)c))

◆ Investment option requirements, (Ch3A/SecII/PtE.2.e.3))

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

◆ Collectively-bargained plans, (Ch3A/SecII/PtE.2.e.7)a)iii))

- ESOP exception, (Ch3A/SecII/PtE.2.e.4))

- Notice requirement, (Ch3A/SecII/PtD.2.e.3)c))

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

- Non-publicly traded securities subject to diversification under certain circumstances, (Ch3A/SecII/PtE.2.e.6))

- Restrictions on diversification rights, (Ch3A/SecII/PtE.2.e.3)b)i))

◆ Continuation of certain restrictions in effect under plan as of 12/18/2006, (Ch3A/SecII/PtE.2.e.3)e)i))

◆ Permitted restrictions, (Ch3A/SecII/PtE.2.e.3)c))

◆ Uniform restrictions, (Ch3A/SecII/PtE.2.e.3)b))

* Dividends: deduction for certain dividends paid on employer securities, see DEDUCTION LIMITS

* Fiduciary issues regarding employer securities, see FIDUCIARY DUTIES

* Investment in employer securities by plans other than ESOPs and stock bonus plans, (Ch3A/SecII/PtE.5.a.)

* Net unrealized appreciation, (Ch7/SecVIII/PtB)

- Calculation made as of date of delivery of stock certificates to transfer agent, (Ch7/SecVIII/PtB.4.)

- Computing the plan's cost basis, (Ch7/SecVIII/PtC.1.)

- Exclusion from income if part of lump sum distribution, (Ch7/SecVIII/PtB.2.)

- Partial exclusion from income where distribution is not lump sum, (Ch7/SecVIII/PtB.3.)

- Premature distribution penalty does not apply to NUA, (Ch7/SecVIII/PtC.4.)

- S corporation stock held by ESOP: special rules for calculating plan's basis for NUA purposes, (Ch7/SecVIII/PtB.1.c.)

- Stepped-up basis rule not applicable to NUA portion of distributed securities in hands of participant at time of death, (Ch7/SecVIII/PtB.5.)

* Nonrecognition of gain for sale of employer securities to ESOP (IRC §1042), (Ch6/SecIII/PtD.2.k.)

* Options on employer securities: deduction for contribution of options to qualified plan, see DEDUCTION LIMITS

* Prohibited allocation rules under IRC §409(p) for certain S corporation ESOPs, (Ch6/SecIII/PtD.2.k.)

* Prohibited transaction exemption for contributions, purchases and sales of employer securities, (Ch14/SecIII/PtA.2.)

* Put option requirement where securities not readily tradable, (Ch3A/SecII/PtED.2.b.)

* Qualifying employer securities, prohibited transaction exemption for purchase, sale or contribution of, (Ch14/SecIII/PtA.2.)

* Rebalancing and reshuffling transactions, (Ch3A/SecII/PtE.1.e.)

* S corporations

- Employer securities issued by S corporation, (Ch3A/SecII/PtE.3.d.), (Ch3A/SecII/PtE.3.d.)

- Prohibited allocation rules under IRC §409(p) for certain S corporation ESOPs, (Ch6/SecIII/PtD.2.k.)

* Sale of securities distributed from plan, (Ch7/SecVIII/PtE)

- Basis of stock in distributee's hands is determined with reference to taxation of distribution, not plan's basis in the securities, (Ch7/SecVIII/PtE.4.)

* Tax rules relating to distribution of employer securities, (Ch7/SecVIII)

- Computing taxable portion, (Ch7/SecVIII/PtC)

- Net unrealized appreciation, see Net unrealized appreciation above

* Valuation of employer securities

- Fiduciary issues, see FIDUCIARY DUTY

* Voting proxies: fiduciary responsibilities, see FIDUCIARY DUTY

* Voting rights passed through to participants, (Ch3A/SecII/PtE.2.a.)

- IRS interpretation of IRC §409(e)(3), (Ch3A/SecII/PtE.2.a.2))

* Withholding rules, (Ch7/SecVIII/PtD)

- Distribution partly in cash (or other property), (Ch7/SecVIII/PtD.2.)

- No withholding if distribution consists solely of employer securities, (Ch7/SecVIII/PtD.1.)

ENFORCEMENT OF ERISA

* Amara case regarding equitable relief under ERISA, (Ch3A/SecII/PtH.1.b.) Also see Relief available under ERISA below

* Attorney client privilege in fiduciary breach action, (Ch13B/SecIII/PtC.4.)

- Criminal action relating to plan administration, (Ch13B/SecIII/PtC.4.b.)

- Fiduciary exception to privilege, (Ch13B/SecIII/PtC.4.)

◆ Applies to DOL investigations, (Ch13B/SecIII/PtC.4.d.)

- Using same attorney for nonfiduciary matters, (Ch13B/SecIII/PtC.4.a.)

- Work product doctrine, (Ch13B/SecIII/PtC.4.c.)

* Arbitration, (Ch13B/SecIII/PtA.4.)

- Arbitration clause did not foreclose fiduciary breach action on behalf of plan, (Ch13B/SecIII/PtC.3.i.)

* Assignment of beneficiary’s claim under health plan: prohibitions on assignment do not violate ERISA, (Ch13B/SecIII/PtA.7.)

* Attorney's fees available in ERISA civil action, (Ch13B/SecIV/PtD)

- Appellate attorney's fees, (Ch13B/SecIV/PtD.3.e.)

- Application of state law to determine fees, (Ch13B/SecIV/PtD.2.a.1))

- Award to prevailing defendant is exception to rule, (Ch13B/SecIV/PtD.3.b.)

- Fair market value of services, (Ch13B/SecIV/PtD.2.a.2))

- Five-factor test, (Ch13B/SecIV/PtD.2.)

- No award against plan, (Ch13B/SecIV/PtD.4.)

- Prevailing party, (Ch13B/SecIV/PtD.3.a.)

- Some degree of success on merits required to be awarded attorney's fees, (Ch13B/SecIV/PtD.1.)

◆ Not necessary to be a "prevailing party" (Supreme Court Hardt case), (Ch13B/SecIV/PtD.1.)

* Audits (investigations) by DOL, (Ch13B/SecIV/PtA)

* Bonding requirement, see FIDUCIARY DUTY

* Civil actions, (Ch13B/SecIII)

- Assignment of beneficiary’s claim under health plan: prohibitions on assignment do not violate ERISA, (Ch13B/SecIII/PtA.7.)

- Attorney-client privilege in fiduciary breach action, (Ch13B/SecIII/PtC.4.)

- Civil actions authorized by ERISA, (SecIII)

- Claim for benefits, (Ch13B/SecIII/PtA)

◆ When does claim for miscalculation of benefits accrue? (Ch13B/SecIV/PtC.2.a.1))

- Enjoining prohibited practices under ERISA, (Ch13B/SecIII/PtD)

- Exhaustion of administrative remedies required before claim for benefits can be brought, (Ch13B/SecIII/PtA.1.)

- Fiduciary breach: action for relief, (Ch13B/SecIII/PtC)

- Injunction from acting as fiduciary or service provider of plan, (Ch13B/SecIII/PtD.2.)

- Jurisdictional issues, see Jurisdiction below

- Recovery of benefits, (Ch13B/SecIII/PtA)

- Recovery of interest on late payment of benefits, (Ch13B/SecIII/PtA.3.)

- Standing to sue, see Standing below

- Standard of review, see Standard of review below

- Summary of civil actions that may be brought under ERISA, (Ch13B/SecIII)

* Civil penalties under ERISA, (Ch13B/SecV/PtB)

- Annual funding notice for DB plans, (Ch13A/SecVI/PtF.2.b.8))

- Automatic contribubtion arrangement notice, (Ch13A/SecVI/PtF.7.c.)

- Blackout notice, (Ch13A/SecVI/PtF.1.g.)

- Diversification rights notice, (Ch13A/SecVI/PtF.8.a.)

- Employee benefit statement, (Ch13A/SecVI/PtD.6.)

- ERISA §502(l) penalty, (Ch13B/SecIII/PtI.8.)

◆ Participation in VFC program eliminates §502(l) penalty, (Ch13B/SecIII/PtI.8.d.)

- Form 5500: failure to file or late filing, see FORM 5500 SERIES

- Inflation adjustments of civil penalties, (Ch13A/AppB)

- PBGC noncompliance penalties, see PBGC

- Penalty on applicable recovery amount for fiduciary breach (ERISA §502(l)), (Ch13B/SecIII/PtI.8.)

- Reporting requirements: penalties for failing to comply, see FORM 5500 SERIES, REPORTING REQUIREMENTS

- Request for information, (Ch13A/SecVI/PtE.3.)

- SPD: failure to furnish copy to DOL upon request, (Ch13A/SecIV/PtA.2.)

* Claim for benefits, see Civil actions above

* Claims procedure, see FIDUCIARY DUTY

* Coercive interference with ERISA rights, (Ch13B/SecV/PtA.1.)

* Co-fiduciary liability, see FIDUCIARY LIABILITY

* Common law claims

- Federal common law may be developed by courts, (Ch13B/SecIV/PtE)

- Preemption of state common law claims, see Preemption below

- Reasonable expectations doctrine, see Federal common law claims below

- Scrivener's error, see Federal common law claims below

* Community property law, preemption of, see Preemption below

* Constructive discharge, see ERISA §510 claim below

* Constructive trust remedy, (Ch13B/SecII/PtI.1.b.2))

* Criminal penalties under ERISA and other laws, (Ch13B/SecV/PtA)

- Coercive interference with ERISA rights, (Ch13B/SecV/PtA.1.)

- False statements on ERISA documents, (Ch13B/SecV/PtA.3.)

- Illegal kickbacks, (Ch13B/SecV/PtA.4.)

- Prosecution for embezzlement, (Ch13B/SecV/PtA.2.)

- Reporting excessive cash transactions, (Ch13B/SecV/PtA.5.)

* Damages, see Relief available under ERISA below

* Delayed distributions, see Relief available under ERISA below

* Delinquent contributions required under multiemployer plan, see Multiemployer plans below

* Disclosure requirements: enforcement, see DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES

* Discrimination against participant for exercising ERISA rights, see ERISA §510 claim below

* Enjoining prohibited practices and other equitable relief (ERISA §502(a)(3)), (Ch13B/SecIII/PtD)

- Equitable lien by agreement/equitable restitution, (Ch13B/SecIII/PtD.6.)

- Personal recovery by participant, (Ch13B/SecIII/PtD.1.a.5)) (Ch13B/SecIII/PtD.1.a.5))

◆ Recovery by participant's account for fiduciary breach (LaRue case), (Ch13B/SecIII/PtC.2.)

- Recoupment by plan for overpayment of benefits may not be available through ERISA §502(a)(3), (Ch13B/SecIII/PtD.5.)

- Supreme Court clarifies equitable restitution remedy where lien created by contract, (Ch13B/SecIII/PtD.6.), (Ch13B/SecIII/PtD.6.c.)

- Supreme Court rules that terms of plan can override scope of relief under equitable lien by agreement, (Ch13B/SecIII/PtD.6.b.)

* Equitable estoppel, see Relief categories available under ERISA below

* Equitable reformation, see Relief categories available under ERISA below

* Equitable relief, see Relief categories available under ERISA below

* Equitable surcharge, see Relief categories available under ERISA below

* ERISA §510 claim (ERISA discrimination or wrongful discharge suit), (Ch13B/SecIII/PtE)

- Business transaction structure affecting severance pay plan benefits challenged under ERISA §510, (Ch13B/SecIII/PtE.2.m.)

- Compensation negotiation may create a §510 issue, (Ch13B/SecIII/PtE.2.d.1))

- Exhaustion of administrative remedies not required to bring ERISA §510 claim, (Ch13B/SecIII/PtE.1.)

- Former spouse could bring §510 claim as alternate payee under QDRO, (Ch13B/SecIII/PtE.2.i.)

- Jury award may not be duplicated in parallel State law claim, (Ch13B/SecIII/PtF.3.d.)

- Nonemployment-related issues, (Ch13B/SecIII/PtE.2.j.)

- Participant's market timing activities in plan, (Ch13B/SecIII/PtE.2.k.)

- Reinstatement of employment may be remedy, (Ch13B/SecIII/PtF.3.)

- Spin-off transaction did not violate ERISA §510 because it wasn't motivated by desire to interfere with ERISA benefits, (Ch13B/SecIII/PtE.2.h.2))

- Types of conduct prohibited by ERISA §510, (Ch13B/SecIII/PtE.2.)

- Unsolicited comments: applicability of ERISA §510, (Ch13B/SecIII/PtE.5.)

- Welfare plan rights also protected by §510, (Ch13B/SecIII/PtE.3.)

* ERISA discrimination claim, see ERISA §510 claim above

* ERISA §502(l) penalty, see Civil penalties above

* Excess benefit plan

- Terms cannot be enforced under ERISA because plan is exempt from ERISA, (Ch13B/SecIII/PtE.5.)

* Exculpatory provisions in agreement

- Contractual agreement to limit liability of service provider, (Ch13B/SecII/PtI.9.e.)

- Employer may purchase insurance to cover liability of fiduciary, (Ch13B/SecIII/PtI.8.d.)

- ESOP: indemnification agreement affects value of plan assets (employer securities), so imprudent compensation agreements factored in, (Ch13B/SecII/PtI.9.f.)

- Fiduciary may carry insurance, (Ch13B/SecIII/PtI.8.d.)

- Indemnification agreement is permitted, (Ch13B/SecII/PtI.9.d.)

◆ Provision in collective bargaining agreement to indemnify the employer for Title IV withdrawal liability upheld, (Ch13B/SecII/PtI.9.d.1))

- Insurance purchased by plan to cover losses is permitted if insurer has recourse against fiduciary, (Ch13B/SecIII/PtI.8.d.)

* Exhaustion of administrative remedies

- ERISA §510 claim does not require exhaustion of administrative remedies, (Ch13B/SecIII/PtE.1.)

- Recovery of benefits suit requires exhaustion of administrative remedies, (Ch13B/SecIII/PtA.1.)

* Factual determinations made by plan administrator: standard of review for, (Ch13B/SecIII/PtA.2.b.)

* Federal common law claims, (Ch13B/SecIV/PtE)

- Determination of successor liability to PBGC, (Ch13A/SecV/PtF.9.e.)

- "Mailbox rule" applied in ERISA case, (Ch13B/SecIV/PtE.3.)

- Reasonable expectations doctrine not applicable to ERISA plan, (Ch13B/SecIV/PtE.1.)

- Recovery of assets mistakenly allocated from one plan to another, (Ch13B/SecIV/PtB.3.d.)

- Scrivener's error doctrine: application to ERISA, (Ch13B/SecII/PtH.12.), (Ch13B/SecII/PtH.12.)Also see SCRIVENER's ERROR DOCTRINE

◆ Equitable reformation relief, see Relief available under ERISA below

* Fiduciary: definition, see FIDUCIARY

* Fiduciary breach: suit for recovery of losses due to breach, (Ch13B/SecIII/PtC)

- Brought on behalf of plan, (Ch13B/SecIII/PtC.1.)

- LaRue case, (Ch13B/SecIII/PtC.2.)

- Personal recovery by participants, (Ch13B/SecIII/PtC.1.), (Ch13B/SecIII/PtD.5.)

- Varity Corp. v. Howe, (Ch13B/SecIII/PtD.1.a.5))

* Fiduciary duties and responsibilities, see FIDUCIARY DUTY

* Fiduciary liability, see FIDUCIARY LIABILITY

* Funding policy requirement, see FIDUCIARY DUTY

* Indemnification agreement, (Ch13B/SecII/PtI.9.d.)

* Insider information: ERISA implications, (Ch13B/SecII/PtG.2.c.)

* Interest recovery on delayed benefit payments, see Relief available under ERISA below

* Interference with plan rights, see ERISA §510 claim above

* Interpleader action to determine proper beneficiaries, (Ch13B/SecIII/PtE.5.)

* Interpretation of plan document, (Ch13B/SecII/PtH.3.)

- Contract principles apply to determine if retiree health benefits continue beyond expiration of collective bargaining contract, (Ch13B/SecII/PtH.3.e.) 

- Court cases reviewing administer's interpretation, (Ch13B/SecIII/PtA.2.c.)

- Standard of review under Firestone v. Bruch case regarding plan administrator's review of benefit claims, (Ch13B/SecIII/PtA.2.)

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

* Investigations by DOL, (Ch13B/SecVI/PtA)

* Jurisdiction

- Concurrent jurisdiction for U.S. and state courts over claims for recovery of benefits, (Ch13B/SecIV/PtA)

- Corporate veil can't be pierced to confer jurisdiction, (Ch13B/SecIV/PtA.1.)

- Exclusive jurisdiction with U.S. courts except for claim for benefits, (Ch13B/SecIV/PtA)

- Indicia of ownership of plan assets must be within jurisdiction of U.S. courts, (Ch13B/SecII/PtD.2.)

- Personal jurisdiction over ERISA defendant, (Ch13B/SecIV/PtG.1.b.)

* LaRue case, (Ch13B/SecIII/PtC.2.)

* Mailbox rule: application to Title I of ERISA, (Ch13B/SecIV/PtE.3.)

* Make-up contributions to restore losses and/or settle potential fiduciary claims, (Ch13B/SecVI/PtB.1.)

* Malpractice claims, see MALPRACTICE

* Multiemployer plans

- Suit to enforce delinquent contributions to multiemployer plan (ERISA §§502(g)(2) and 515), (Ch13B/SecIII/PtD.3.)

◆ Participants may not bring derivative suit when trustees decline to bring action under ERISA §502(g)(2), (Ch13B/SecIII/PtD.3.a.)

* Nonfiduciaries

- Fiduciary breaches: nonfiduciary cannot be held liable, (Ch13B/SecIII/PtG.1.)

- Knowing participation of a nonfiduciary in a breach not actionable under ERISA, (Ch13B/SecIII/PtG.1.)

- Mertens case,

- Need not be aware of engaging in prohibited transaction to be liable to plan for profits earned from such transaction, (Ch13B/SecIII/PtG.2.b.)

- Prohibited transactions: may sue nonfiduciary for participation in such transactions, (Ch13B/SecIII/PtG.2.)

- Restitution available from nonfiduciary for fees paid and profits earnings for engaging in prohibited acts, (Ch13B/SecIII/PtG.2.)

- Supreme Court ruling that allows nonfiduciaries to be sued for participating in prohibited transactions, (Ch13B/SecIII/PtG.2.)

* Penalties on fiduciary for engaging in prohibited transaction, (Ch14/SecVI/PtB.2.)

* Personal jurisdiction, (Ch13B/SecIV/PtG.1.b.)

* Piercing corporate veil, see Jurisdiction above

* Plan as party to lawsuit

- Liability for damages, (Ch13B/SecIV/PtB.3.b.)

- Not proper plaintiff in ERISA enforcement suit, (Ch13B/SecIV/PtB.3.c.)

- Plan may be sued or bring suit, (Ch13B/SecIV/PtB.3.)

- Recovery of assets mistakenly allocated to another plan, (Ch13B/SecIV/PtB.3.d.)

- Securities law litigation: plan may not be party to a class action, (Ch13B/SecIV/PtB.3.f.)

* Preemption

- ADP test errors: negligence suit against service provider, (Ch13B/SecIV/PtF.6.b.8))

- Agency law, (Ch13B/SecIV/PtF.12.)

- Automatic contribution arrangements (automatic enrollment features), (Ch3A/SecII/PtD.2.e.1)a)), (Ch13B/SecIV/PtF.18.)

◆ Church plans, (Ch13B/SecIV/PtF.18.e.1)

◆ ERISA notice requirement, (Ch13B/SecIV/PtF.18.b.)

- Death benefits: state "substantial compliance" law affects validity of beneficiary form filed under plan, (Ch6/SecV/PtA.1.a.1))

- Common law claims preempted, (Ch13B/SecIV/PtF)

- Community property law preempted, (Ch6/SecV/PtB.6.), (Ch6/SecV/PtB.6.)

- Criminal laws not preempted, (Ch13B/SecIV/PtF.2.)

- Domestic orders not preempted, (Ch13B/SecIV/PtF.3.)

- Escheat laws preempted, (Ch13B/SecIV/PtF.8.)

- Evolution of Supreme Court's opinion on ERISA preemption, (Ch13B/SecIV/PtF.5.b.)

- Federal law not preempted, (Ch13B/SecIV/PtF.4.)

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

- "Killer" statutes not preempted, (Ch13B/SecIV/PtF.3.)

- Laws regulating insurance, banking or securities not preempted (Savings Clause), (Ch13B/SecIV/PtF.1.)

- Malpractice claims not preempted, (Ch13B/SecIV/PtF.4.)

- Misrepresentation claim not preempted, (Ch13B/SecIV/PtF.9.)

- Nonfiduciary: common law claims relating to nonfiduciary's services, (Ch13B/SecIV/PtF.4.)

- Prevailing wage state law not preempted, (Ch13B/SecIV/PtF.10.)

- QDROs not preempted, (Ch13B/SecIV/PtF.3.)

- State common law claims, (Ch13B/SecIV/PtF)

- State programs for private sector employees (DOL Interpretive Bulletin), (Ch13B/SecIV/PtF.19.)

◆ State-sponsored multiple employer plan, (Ch13B/SecIV/PtF.19.c.)

◆ State-sponsored prototype for private sector employers, (Ch13B/SecIV/PtF.19.b) 

- Unclaimed property law, (Ch13B/SecIV/PtF.8.)

◆ Voluntary transfer of plan assets to state's unclaimed property fund pursuant to plan termination is permissible, (Ch13B/SecIV/PtF.8.)

- Wage withholding restrictions under state law preempted if withholding is for automatic enrollment, (Ch3A/SecII/PtD.2.e.1)a)), (Ch3A/SecII/PtD.2.e.1)a))

- Wrongful discharge claim generally preempted, (Ch13B/SecIV/PtF.7.)

◆ No preemption where claim involved actions not covered by ERISA §510, (Ch13B/SecIV/PtF.7.a.)

* Prohibited transaction rules: Title I enforcement, (Ch14/SecVI/PtB)

* Prudence requirement, see FIDUCIARY DUTY

* Punitive damages, see Relief available under ERISA below

* Reasonable expectations doctrine not applicable to ERISA plan, (Ch13B/SecIV/PtE.1.)

* Recordkeeping requirements under ERISA, (Ch13B/SecII/PtC.8.)

* Recovery of interest on late payment of benefits, (Ch13B/SecIII/PtA.3.)

* Regulations issued by DOL and Treasury, (Ch13A/SecVII/PtB.3.)

* Relief categories available under ERISA, (Ch13B/SecIII/PtF)

- Attorney's fees, see Attorney's fees above

- Compensatory and punitive damages not available for ERISA claims, (Ch13B/SecIII/PtF.2.a.)

- Equitable relief, (Ch13B/SecIII/PtD.5.), (Ch13B/SecIII/PtD.1.)

Amara case, (Ch3A/SecII/PtH.1.b.)

◆ Equitable reformation, (Ch13B/SecIII/PtD.1.a.8)a))

◆ Equitable surcharge, (Ch13B/SecIII/PtD.1.a.8))

◆ Standard of harm for equitable relief, (Ch13B/SecIII/PtD.1.a.6))

◆ Types of equitable relief available, (Ch13B/SecIII/PtD.1.a.5))

- Injunctive or other equitable relief, (Ch13B/SecIII/PtD)

- Interest on delayed benefit payments, (Ch13B/SecIII/PtA.3.)

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

. . . 45-day period to pay lump sums ruled to be unreasonable, (Ch13B/SecIII/PtA.3.b.1))

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

. . . Delay due to fiduciary breach, (Ch13B/SecIII/PtA.3.c.2))

◆ Payment to improper beneficiary resulted in interest awarded to participant for late payment of defined contribution account, (Ch13B/SecIII/PtA.3.e.)

◆ Reasonable administrative delay allowed without recovery, (Ch13B/SecIII/PtA.3.b.1))

- Reinstatement of employment under §510 claim, (Ch13B/SecIII/PtF.3.)

- Rescission of lump sum payment election permitted where incorrect tax information was provided to participant, (Ch13B/SecIII/PtF.2.d.)

- Restitution from nonfiduciary for profits reaped in prohibited transaction, (Ch13B/SecIII/PtG.2.)

- Taxes incurred due to fiduciary actions not recoverable under ERISA, (Ch13B/SecIII/PtF.4.)

- Tortious interference with contractual obligations relating to employer's unilateral invalidation of SERP, (Ch13B/SecIV/PtF.5.g.)

* Reorganization Plan No. 4 of 1978, (Ch13A/SecVII/PtB.3.a.)

* Reporting requirements under ERISA, see REPORTING REQUIREMENTS

* Restoring losses to plan through make-up contribution, (Ch13B/SecVI/PtB.1.)

* Retention of records under ERISA, (Ch13B/SecII/PtC.8.)

* Scrivener's error doctrine to allow retroactive plan amendment, (Ch13B/SecII/PtH.12.) Also see SCRIVENER's ERROR DOCTRINE

- Equitable reform relief, see Relief categories available under ERISA above

* Section 403(b) plans that are not covered by ERISA, (Ch13A/SecII/PtD.2.)

- Employer matching contributions to a separate plan, (Ch13A/SecII/PtD.2.e.1))

- Only limited involvement by employer is permitted, (Ch13A/SecII/PtD.2.a.2))

- Would certain requirements under regulations effective in 2009 trigger Title I coverage? (Ch13A/SecII/PtD.2.a.3))

* Service of process, (Ch13B/SecIV/PtG.1.)

- Nationwide personal jurisdiction, (Ch13B/SecIV/PtG.1.b.)

* Settlement of ERISA claims, (Ch13B/SecVI/PtB)

- Make-up contributions to restore losses and settle potential fiduciary claims, (Ch13B/SecVI/PtB.1.)

* SIMPLE-IRA plans, special rules for, see SIMPLE PLANS

* Standard of review

- Abuse of discretion standard if fiduciary is granted discretion to interpret document, (Ch13B/SecIII/PtA.2.a.)

◆ Deferential standard not lost simply because administrator's first interpretation was unreasonable, (Ch13B/SecIII/PtA.2.a.1))

- Claim procedures: noncompliance results in de novo standard of review, (Ch13B/SecIII/PtA.2.a.2)f))

- Contra preferendum doctrine does not apply when Firestone deference applies, (Ch13B/SecIII/PtA.2.a.2)g))

- Factual determinations

◆ Courts split on whether Firestone v. Bruch principles apply to determine standard of review for factual determinations, (Ch13B/SecIII/PtA.2.b.)

. . . Burden of proof shifts if prima facie case made by claimant (Ch13B/SecIII/PtA.2.b.1))

- Plan language must be explicit, (Ch13B/SecIII/PtA.2.a.2)a))

◆ Communication of conferred discretion is required (Ch13B/SecIII/PtA.2.a.2)a)i))

- Sample plan language issued by 7th Circuit, (Ch13B/SecIII/PtA.2.a.2)b))

* Standing, (Ch13B/SecIV/PtB)

- Annuity contract distributed in satisfaction of benefit does not cause loss of standing over fiduciary issues relating to purchase of contract, (Ch13B/SecIV/PtB.1.b.1))

- Beneficiary claims: standing issues, (Ch13B/SecIV/PtB.2.)

- Constitutional standing (Ch13B/SecIV/PtB.1.j)

- Full payment of benefits may cause loss of standing, (Ch13B/SecVI/PtB.1.)

- Plan as party to securities litigation, (Ch13B/SecIV/PtB.3.f.)

* Statute of limitations, (Ch13B/SecIV/PtC)

- Claim for benefits: most analogous state law limitations period generally applied, (Ch13B/SecIV/PtC.2.a.)

- ERISA §413 statute of limitations for fiduciary breach claims, (Ch13B/SecIV/PtC.1.)

◆ “Actual knowledge” for purposes of ERISA §413, (Ch13B/SecIV/PtC.1.c.)

◆ Ongoing duty to review investment options (Supreme Court), (Ch13B/SecIV/PtC.1.d.)

- Equitable reformation claim, (Ch13B/SecIV/PtC.2.d.)

- Plan may establish reasonable limitations period for benefits claims, (Ch13B/SecIV/PtC.2.a.2))

◆ Denial of claim letter must describe the plan's limitations period, (Ch13B/SecIV/PtC.2.a.2)a))

◆ Plans that do not impose a statute of limitations period, (Ch13B/SecIV/PtC.2.a.2)b))

- Selection of investment options: when does statute start to run? (Ch13B/SecIV/PtC.1.d.)

- Waiver of statute of limitations, (Ch13B/SecIV/PtC1.e.)

- When does claim for miscalculation of benefits accrue? (Ch13B/SecIV/PtC.2.a.1))

* Title I of ERISA, (Ch1A/Def-ERISA)

- Church plans: exemption from ERISA for nonelecting plans, (Ch13A/SecII/PtA.2.)

- Coordination of Title I with tax code, (Ch13A/SecVII/PtB.1.)

- Deemed IRA accounts: application of ERISA, (Ch12/SecIX/PtG)

- Employer must maintain plan for ERISA to apply, (Ch13A/SecII/PtD)

- Excess benefit plans exempted from ERISA, (Ch13A/SecII/PtC)

- Governmental plans exempted from ERISA, (Ch13A/SecII/PtA.1.)

- IRAs exempt from ERISA, (Ch13A/SecII/PtD.1.)

◆ Deemed IRA accounts, (Ch12/SecIX/PtA.3.), (Ch12/SecIX/PtG.3.)

◆ IRA savings programs mandated by State law or political subdivision of a state (special regulatory safe harbor revoked), (Ch13A/SecII/PtD.1.e.)

◆ Effect of demutualization of insurance company that issued group annuity contract held by payroll-deduction IRA, (Ch13A/SecII/PtD.3.)

- Legal significance of minimum standards prescribed by Title I, (Ch13A/SecVII/PtB)

- Minimum standards for participation, vesting and benefit accrual, (Ch13A/SecVII/PtA)

- Partnership's plan exempt under certain circumstances, (Ch13A/SecII/PtB.1.c.)

- Plan covering no employees for Title I purposes is exempt, (Ch1A/Def-Employee/PtB)

- Reporting requirements under Title I, see REPORTING REQUIREMENTS

- Section 403(b) plans: application of Title I of ERISA, (Ch13A/SecII/PtD.2.), (Ch13A/SecII/PtD.2.)

◆ Effect of demutualization of insurance company that issued group annuity contract held by 403(b) plan, (Ch13A/SecII/PtD.3.)

- Sole proprietor's plan exempt under certain circumstances, (Ch13A/SecII/PtB.1.a.)

- Sole shareholder of corporation: plan exempt from ERISA if it covers only the shareholder, (Ch13A/SecII/PtB.1.b.)

◆ Spouse is only family member that can own stock without causing ownership to be held by employees, (Ch13A/SecII/PtB.1.b.1))

- Overview of Title I, (Ch13A/SecI)

- Who is subject to Title I, (Ch13A/SecII)

◆ Section 403(b) plans: exception from coverage under Title I of ERISA, (Ch13A/SecII/PtD.2.), (Ch13A/SecII/PtD.2.)

* Title II of ERISA, (Ch1A/Def-ERISA)

* Title III of ERISA, (Ch1A/Def-ERISA)

* Title IV of ERISA, (Ch1A/Def-ERISA)

- PBGC procedures, see PBGC

- Reporting requirements under Title IV, see REPORTING REQUIREMENTS

* Venue, (Ch13B/SecIV/PtG)

- Plan may prescribe venue limitations, (Ch13B/SecIV/PtG.1.c.)

* Waiver of ERISA claims, see WAIVER OF CLAIMS AGAINST EMPLOYER/WAIVER OF ERISA CLAIMS

EPCRS, see PLAN DISQUALIFICATION

ERISA §204(h) NOTICE, see AMENDMENT OF PLAN

ERISA §404(c), see PARTICIPANT-DIRECTED INVESTMENTS

ERISA §502(c)(1) (FAILURE TO RESPOND TO REQUEST FOR INFORMATION), see DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES

ERISA §510 CLAIM, see ENFORCEMENT OF ERISA

ERISA §4044

* Allocation of assets pursuant to ERISA §4044, (Ch13A/SecVI/PtE.3.)

ESCHEAT

* Preemption, (Ch13B/SecIV/PtF.8.)

* Unclaimed property laws, (Ch13B/SecIV/PtF.8.)

- Voluntary transfer of plan assets to state's unclaimed property fund pursuant to plan termination is permissible, (Ch13B/SecIV/PtF.8.)

- Withholding requirements when IRA assets are escheated to State’s unclaimed property fund, (Ch7/SecII/PtB.7.e.)

ESOPs

* Attribution of ownership to or from ESOP, see ATTRIBUTION RULES

* Deduction limits for employer contributions to, (Ch7/SecXVI/PtI)

* Definition of an ESOP, (Ch1A/Def-ESOP)

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

* Distribution rules under IRC §409(o)

- Indexed dollar amounts to determine distribution periods: table, (Ch17/SecII/PtC)

* Diversification elections must be given to qualified participants to allow opportunity to divest employer securities (IRC §401(a)(28)), (Ch3A/SecII/PtE.2.d.)

- Distribution option will satisfy diversification election requirement, (Ch3A/SecII/PtE.2.d.4))

- Qualified election period, (Ch3A/SecII/PtE.2.d)2))

- Transfer to another DC plan will satisfy diversification requirement, (Ch3A/SecII/PtE.2.d.4))

* Diversification requirement: exception for ESOPs, see FIDUCIARY DUTY

* Dividends: deduction for certain dividends paid on employer securities, see DEDUCTION LIMITS

* Employer securities

- Definition of and tax rules relating to employer securities, (Ch1A/Def-Government[amp]#8221;PickUp[amp]#8221;Plan/PtC)

- Voting rights, (Ch1A/Def-Government[amp]#8221;PickUp[amp]#8221;Plan/PtC)

* Exempt loan

- Establishing the loan repayment schedule, (Ch14/SecII/PtB.3.f.)

- Exclusive benefit rule violated if section 401(k) deferrals used to repay exempt loan, (Ch13B/SecII/PtE.2.)

- Prohibited transaction exemption for loan, see (Ch14/SecIII/PtA.2.)

- Refinancing the exempt loan, (Ch14/SecII/PtB.3.f.1))

- Section 415, application of to repayments on exempt loan, (Ch16/SecII/PtH.6.b.)

- Suspense account maintained for unallocated securities during repayment period of loan, (Ch14/SecII/PtB.3.e.)

◆ Release requirements are both operational and documental, (Ch14/SecII/PtB.3.e.3))

* Explanation of ESOPs, (Ch1A/Def-ESOP)

* Fiduciary issues relating to ESOPs, see FIDUCIARY DUTY

* IRC §409(p), see Prohibited allocation rules under IRC §409(p) for certain S corporation ESOPs below

* IRC §1042, see Nonrecognition of gain for certain sales of employer securities below

* Nondiscrimination testing: limitations on testing options for ESOPs, (Ch9/SecXI/PtO)

* Nonrecognition of gain for certain sales of employer securities to ESOP (IRC §1042)

- Not available for securities received by distribution from qualified plan, (Ch7/SecVIII/PtE.5.)

* Optional forms of benefit: special rules regarding protection, see ANTI-CUTBACK RULE

* Permissive aggregation of ESOP and non-ESOP for ADP/ACP testing, (Ch11/SecXII/PtC.1.)

* Prohibited allocation rules under IRC §409(p) for certain S corporation ESOPs, (Ch3A/SecII/PtE.3.d.)

- Avoidance or evasion of §409(p), (Ch3A/SecII/PtE.4.g.)

- Consequences of a nonallocation year, (Ch3A/SecII/PtE.4.g.)

- Deemed distribution if prohibited allocation occurs, (Ch3A/SecII/PtE.4.g.)

- Deemed-owned shares, (Ch3A/SecII/PtE.4.a.1))

- Disqualified person definition under §409(p), (Ch3A/SecII/PtE.4.a.)

- Effective date depends on whether ESOP was in existence on March 14, 2001, (Ch3A/SecII/PtE.4.g.)

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

- Excise tax on prohibited allocation, (Ch3A/SecII/PtE.4.e.1))

- Impermissible accrual, (Ch3A/SecII/PtE.4.d.1))

- Management companies to sponsor ESOP might result in synthetic equity, (Ch3A/SecII/PtE.4.b.6)), (Ch3A/SecII/PtE.4.b.6))

- Nonallocation year defined, (Ch3A/SecII/PtE.4.b.)

- Nonqualified deferred compensation treated as synthetic equity, (Ch3A/SecII/PtE.4.c.1))

- Ownership structures designed to siphon off profits may create synthetic equity, (Ch3A/SecII/PtE.4.b.6))

- Preventing a prohibited allocation, (Ch3A/SecII/PtE.4.e.1))

- Prohibited allocation defined, 

- Special rules for synthetic equity in the S corporation, 3A.119, (Ch3A/SecII/PtE.4.a.3))

- Synthetic equity, (Ch3A/SecII/PtE.4.a.3)), (Ch3A/SecII/PtE.4.a.3))

* Prohibited transaction exemption for loans obtained by ESOP to purchase employer securities, see (Ch14/SecIII/PtA.2.)

* Qualified participants for purposes of diversification election under IRC §401(a)(28), (Ch3A/SecII/PtE.2.d.1))

* Restrictions on distributions, see DISTRIBUTIONS

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

* S corporation

- Basis adjustment rules for S corporation securities held by plan, (Ch7/SecVIII/PtB.1.c.)

- ESOPs established by S corporation, (Ch3A/SecII/PtE.3.d.)

- Prohibited allocation rules under IRC §409(p) for certain S corporation ESOPs, (Ch3A/SecII/PtE.3.d.)

* Section 415 limits: application to ESOPs, see (Ch16/SecII/PtH.6.b.)

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

* Termination of ESOP

- Sale of shares to payoff loan when plan terminates, (Ch5/SecII/PtA.1.e.4))

* Valuation of employer securities

- Fiduciary issues relating to valuation, see FIDUCIARY DUTY 

* Voting rights,  (Ch1A/Def-Government[amp]#8221;PickUp[amp]#8221;Plan/PtC)

* Why employer might establish an ESOP, (Ch3A/SecII/PtE.3.d.)

ESTABLISHMENT OF PLAN, see PLAN

ESTATE AND GIFT TAXES

* Charitable deduction for retirement benefits, (Ch7/SecXIII/PtB.3.)

- Charitable remainder unitrust

◆ Estate tax deduction, (Ch7/SecXIII/PtB.3.)

◆ Transfer of non-rolled-over employer securities distributed from plan, (Ch7/SecVIII/PtE.7.)

- Direct transfer to charitable organization from IRA maintained by individual who as reached age 70½, (Ch12/SecIX/PtA.3.f.)

* CRUT (Charitable remainder unitrust), (Ch7/SecVIII/PtE.7.), (Ch7/SecXIII/PtB.3.)

* Disclaimer by beneficiary does not result in income or gift taxes, (Ch7/SecXIII/PtA.3.)

* Estate tax on accumulated retirement benefits/estate tax rates, (Ch7/SecXIII/PtB)

- Exclusion from estate for certain decedents, (Ch7/SecXIII/PtB.6.)

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

* Gift tax on certain transfers of retirement benefits, (Ch7/SecXIII/PtA)

- Waiver of QPSA or other death benefit: exception from gift taxes, (Ch7/SecXIII/PtA.2.)

* Life insurance proceeds included in estate, (Ch7/SecXIII/PtB.4.)

- Subtrust technique to keep proceeds out of estate, (Ch7/SecXIII/PtB.4.a.)

* Marital deduction, (Ch7/SecXIII/PtB)

- QTIP elections with respect to IRA or DC plan interest, (Ch7/SecXIII/PtB.6.)

* QTIP elections, see Marital deduction above

EXCESS BENEFIT FORMULA, see PERMITTED DISPARITY

EXCESS BENEFIT PLANS

* Definition, (Ch13A/SecII/PtC.1.)

- Contributions in excess of 401(a)(30) limit is not an excess benefit plan, (Ch13A/SecII/PtC.6.)

- Distinguished from a top hat plan, (Ch13A/SecII/PtC.4.)

* Enforcement of provisions not available through ERISA, (Ch13B/SecIII/PtE.5.)

* Exempt from Title I of ERISA, (Ch13A/SecII/PtC)

* Form 5500 filing exemption, see FORM 5500

EXCESS COMPENSATION, see PERMITTED DISPARITY

EXCESS RETIREMENT ACCUMULATIONS AND DISTRIBUTIONS (IRC §4980A)

* Excess retirement distributions, (Ch7/SecXII)

EXCESS RETIREMENT DISTRIBUTIONS, see EXCESS RETIREMENT ACCUMULATIONS AND DISTRIBUTIONS

EXCISE TAXES AND PENALTIES

* Age 59½: penalty for early distributions (IRC §72(t)), see PREMATURE DISTRIBUTION PENALTY

* Corrective distributions of elective deferrals, matching contributions or employee contributions (IRC §4979), see ADP AND ACP TESTING

* ERISA §204(h) notice failure (relating to amendments that significantly reduce future rate of benefit accrual under plan) (IRC §4980F), see AMENDMENT OF PLAN

* Excess retirement accumulations and excess retirement distributions, excise tax on (IRC §4980A), see EXCESS RETIREMENT ACCUMULATIONS AND DISTRIBUTIONS

* Minimum distribution rules: excise tax for failure to comply (IRC §4974), see MINIMUM DISTRIBUTION RULES

* Minimum funding: excise tax on late or missed contributions (IRC §4971), (Ch1A/Def-EBSA)

* Nondeductible contributions, excise tax on (IRC §4972), see DEDUCTION LIMITS

* Premature distribution penalty (IRC §72(t)), see PREMATURE DISTRIBUTION PENALTY

* Prohibited transactions: excise tax on disqualified person, (Ch14/SecIII/PtA.2.)

* Reversion of plan assets (IRC §4980), see REVERSION OF PLAN ASSETS TO EMPLOYER

* Sanctions affecting qualified plans: checklist, (Ch15/SecIV/PtE)

* Substantial overstatement of pension liabilities, penalty for (IRC §6662), see DEDUCTION LIMITS

EXCLUDABLE EMPLOYEES, see COVERAGE TESTING

EXCLUSION ALLOWANCE, (Ch16/SecII/PtH.6.b.)

EXCLUSION RATIO, see TAXATION OF BENEFITS

EXCLUSIVE BENEFIT RULE

* Description of rule, (Ch1A/Def-ExclusiveBenefitRule)

* Disallowance of deduction: return of contributions to employer because of, (Ch3B/SecXII/PtA.2.)

* Disqualification of plan from its inception may trigger reversion event, (Ch3B/SecXII/PtA.3.)

* Expenses of administration paid with plan assets, see Plan expenses below

* Fees paid with plan assets, see Plan expenses below

* Fiduciary must carry out duties for exclusive purpose of providing benefits and defraying reasonable expenses, (Ch13B/SecII/PtE)

* Mistake of fact: return of contributions to employer, (Ch3B/SecXII/PtA.1.)

- Excess contributions for partners due to errors in computing earned income could be returned as mistake of fact, (Ch1A/Def-EarnedIncome/PtA.9.)

* Multiemployer plans: refund of mistaken contributions and overpayments, (Ch3B/SecXII/PtA.5.)

* Plan expenses: payment of fees and expenses with plan assets, (Ch3B/SecXII/PtB)

- Authorization in plan document, (Ch3B/SecXII/PtB.1.a.)

◆ DOL says expenses may be paid by plan even if document is silent, (Ch3B/SecXII/PtB.1.a.), (Ch13B/SecIII/PtE.1.)

- Charging expenses against individual participant's account, (Ch3B/SecXII/PtB.5.c.)

- Checklist of what expenses may be paid by plan, (Ch1A/Def-ExclusiveBenefitRule)

- Distribution fees charged to participant who is taking the distribution, (Ch3B/SecXII/PtB.5.c.1)c))

- Hypothetical fact patterns published by DOL address proper payment of expenses, (Ch3B/AppB)

- QDRO expenses may be charged solely to participant affected by the order; DOL reverses position, (Ch3B/SecXII/PtB.5.c.)

- Reimbursement of employer or fiduciary for certain expenses, (Ch3B/SecXII/PtB.6.)

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

- "Settlor" functions vs. fiduciary or ERISA-mandated functions, (Ch3B/SecXII/PtB.1.)

- Termination of plan: payment of expenses relating to, (Ch3B/SecXII/PtB.3.b.)

* Plan termination: reversion of plan assets to employer, (Ch3B/SecXII/PtA.4.) Also see REVERSION OF PLAN ASSETS TO EMPLOYER

* PEO-sponsored plan covering worksite employees violates exclusive benefit rule if PEO is not the common law employer of worksite employees, (Ch1A/Def-LeasedEmployee/PtF)

* Prohibited transaction is not necessarily an exclusive benefit rule violation, (Ch3B/SecXII/PtB)

* Prudence rule is a factor in determining whether exclusive benefit rule is being satisfied, (Ch3B/SecXII/PtB)

* QDRO, payment of expenses relating to, see Plan expenses above

* Reimbursement of employer or fiduciary for certain expenses, (Ch3B/SecXII/PtB.6.)(Ch14/SecII/PtC.3.b.)

- Must be understanding that expense will be reimbursed, (Ch3B/SecXII/PtB.6.a.)

* Return of contributions to employer, see Reversion of plan assets below

* Reversion of plan assets to employer

- Disallowance of deduction, (Ch3B/SecXII/PtA.2.)

- Disqualification of plan, (Ch3B/SecXII/PtA.3.)

◆ Reversion event limited to failure to obtain initial qualification from IRS, (Ch3B/SecXII/PtA.3.)

- Excise tax on nondeductible contributions does not apply, (Ch7/SecXVI/PtL.2.)

- Excise tax on reversions (IRC §4980), (Ch7/SecXVIII/PtB), (Ch7/SecXVIII/PtB) Also see REVERSION OF PLAN ASSETS TO EMPLOYER

- Mistake of fact, (Ch3B/SecXII/PtA.1.)

◆ Mere nondeductibility of contribution is not a mistake of fact, (Ch7/SecXVI/PtL.2.a.)

- Plan termination, (Ch3B/SecXII/PtA.4.)

◆ Checklist of issues relating to reversions from terminated plans, (Ch7/SecXVIII/PtB)

- Replacement plan may be transferee of all or part of surplus assets in terminated defined benefit plan, (Ch7/SecXVIII/PtB.5.g.), (Ch7/SecXVIII/PtB) Also see REVERSION OF PLAN ASSETS TO EMPLOYER

- Suspense account created under IRC §415 rules may revert upon plan termination, (Ch5/SecII/PtD.3.)

- Tax issues relating to reversions, see REVERSION OF PLAN ASSETS TO EMPLOYER

* Spin-off of foreign employees to non-ERISA plan will not violate exclusive benefit rule, (Ch3B/SecXII/PtB.1.)

* Surplus assets in DB plan used to fund separate DB plans violates exclusive benefit rule, (Ch3B/SecXII/PtE.2.)

* Transfer of plan sponsorship to unrelated taxpayer, (Ch3B/SecXII/PtE.3.)

EXHAUSTION OF ADMINISTRATIVE REMEDIES, see ENFORCEMENT OF ERISA

EXPATRIATION

* Deemed distributions (or alternative special tax treatment) for certain individuals who relinquish U.S. citizenship or permanent residence (IRC §877A), (Ch7/SecII/PtB.3.a.)

- Deferred compensation items subject to IRC §877A, (Ch7/SecII/PtB.3.a.1))

- Education IRAs (Coverdell Education Savings Accounts) subject to this rule, (Ch7/SecII/PtB.3.a.4))

- HSAs: deemed distribution treatment, (Ch7/SecII/PtB.3.a.4))

- IRAs (other than SEPs or SIMPLE-IRAs) and Roth IRAs: deemed distribution treatment, (Ch7/SecII/PtB.3.a.4))

- Medical savings accounts (Archer accounts) subject to this rule, (Ch7/SecII/PtB.3.a.4))

- Nonqualified deferred compensation covered by this rule, (Ch7/SecII/PtB.3.a.1))

- Non-U.S. services subject to an exception, (Ch7/SecII/PtB.3.a.5))

- Premature distribution penalty exception for deemed distributions, (Ch7/SecII/PtB.3.a.3))

- Section 403(b) plan and section 457(b) plan interests subject to this rule, (Ch7/SecII/PtB.3.a.1))

- Secular trust interests subject to this rule, (Ch7/SecII/PtB.3.a.1))

- Tax treatment for "eligible" deferred compensation, (Ch7/SecII/PtB.3.a.2))

- Tax treatment for "ineligible" deferred compensation, (Ch7/SecII/PtB.3.a.3))

- Withholding rules for eligible deferred compensation, (Ch7/SecII/PtB.3.a.2))

EXPENSES OF THE PLAN

* Checklist of expenses that may be paid, (Ch1A/Def-ExclusiveBenefitRule)

* Deduction for payment of plan expenses, see DEDUCTION LIMITS

* Exclusive benefit rule may not be violated, see EXCLUSIVE BENEFIT RULE

* Forfeitures used to pay plan expenses, (Ch3A/SecII/PtL.3.)

* Reimbursement of employer, see EXCLUSIVE BENEFIT RULE

EXTENDED RELIANCE ON PRE-GUST DETERMINATION LETTERS, see APPROVAL PROCESS

EXTERNAL ROTH CONVERSIONS, see ROTH CONVERSIONS