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ERISA Outline Book Index

M & P PLAN, see APPROVAL PROCESS

MAKE-UP CONTRIBUTIONS TO RESTORE LOSSES, see EMPLOYER CONTRIBUTIONS, ENFORCEMENT OF ERISA

MALPRACTICE CLAIMS

* Claims against nonfiduciaries, (Ch13B/SecIV/PtF.6.)

* ERISA does not preempt malpractice claims, (Ch13B/SecIV/PtF.6.b.)

MANAGEMENT FUNCTIONS, see RELATED ORGANIZATIONS (Affiliated service group)

MANAGEMENT ORGANIZATIONS, see RELATED ORGANIZATIONS

MANDATORY CONTRIBUTIONS, see EMPLOYEE CONTRIBUTIONS

MANDATORY DISTRIBUTIONS, see MINIMUM DISTRIBUTION RULES

MAP-21 (MOVING AHEAD FOR PROGRESS IN THE 21st CENTURY ACT)

* Deduction limits: MAP-21 rates do not apply, (Ch3B/SecVIII/PtB.3.b.2)e)iv))

* ERISA §4010 reporting: MAP-21 rates do not apply, (Ch3B/SecVIII/PtB.3.b.2)e)viii))

* Minimum funding rules: segment rate stabilization, (Ch3B/SecVIII/PtB.3.b.2))

- HATFA amendments to the MAP-21 rules, (Ch3B/SecVIII/PtB.3.b.2))

* Present value calculations under IRC §417(e): MAP-21 rates do not apply, (Ch3B/SecVIII/PtB.3.b.2)e)v))

* Section 415(b) limits: MAP-21 rates do not apply, (Ch5/SecIII/PtB.2.b.4))

* Segment rate stabilization: table of adjusted rates, (Ch17/SecIII/PtC.1.c.(3))

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

* Transfers of excess pension accounts pursuant to IRC §420

- Expanded to cover transfers to retiree life insurance account, (Ch3B/SecVI/PtD)

- MAP-21 rates do not apply, 3B.105, (Ch3B/SecVI/PtD.1.a.2)a))

- Sunset date delayed to December 31, 2021, (Ch3B/SecVI/PtD.1.f.)

* Variable rate premium calculations under Title IV of ERISA: MAP-21 rates do not apply, (Ch3B/SecVIII/PtB.3.b.2)e)vii))

MARGIN TRADING BY PLAN, see UBTI

MARITAL DEDUCTION, see ESTATE AND GIFT TAXES

MASTER/PROTOTYPE PLAN, see APPROVAL PROCESS

MASTER TRUSTS

* Special reporting requirements for master trust assets, see FORM 5500 SERIES

MATCHING CONTRIBUTIONS

* Accrual requirements, see ACCRUAL OF BENEFITS

* ACP test applied to matching contributions, see ADP AND ACP TESTING

* Allocation of matching contributions, (Ch3A/SecII/PtD.8.), (Ch3A/SecII/PtG.4.), (Ch3A/SecII/PtD.8.)

- Cap on the match, (Ch3A/SecII/PtD.8.b.)

◆ Discretionary match formula, (Ch3A/SecII/PtD.8.d.)

◆ Effect of a partial year of participation, (Ch3A/SecII/PtD.8.c.2))

- Communication issues, (Ch3A/SecII/PtD.8.)

- Discretionary match, (Ch3A/SecII/PtD.8.d.)

- Effect of changes in deferral rate on calculation of match, (Ch3A/SecII/PtD.8.c.4))

- Effect of discontinuing deferrals on calculation of match, (Ch3A/SecII/PtD.8.c.5))

- Forfeiture of matching contributions: allocation treatment, (Ch3A/SecII/PtM.1.d.), (Ch3A/SecII/PtL.1.d.)

- IRS reverses position and allows forfeitures to be allocated as QMACs, QNECs or safe harbor contributions under IRC §401(k)(12), (Ch3A/SecII/PtL.1.f.)

- Matching of 401(k) deferrals, (Ch3A/SecII/PtD.8.)

- Payroll period method for allocating match, (Ch3A/SecII/PtD.8.c.)

- Safe harbor matching contributions under safe harbor 401(k) plans, (Ch3A/SecII/PtD.8.c.7))(Ch11/SecXIV/PtB)

- Sample formulas, (Ch3A/SecII/PtD.8.)

- Specified percentage match, (Ch3A/SecII/PtD.8.a.)

- Tiered match, (Ch3A/SecII/PtD.8.e.)

- "True up" of match when deposit during year are less than full matching liability, (Ch3A/SecII/PtED.2.b.)

- Using compensation periods that are shorter than plan year to calculate matching contribution, (Ch3A/SecII/PtD.8.c.)

* Catch-up contributions

- How to determine if plan's matching formula applies to catch-up contributions, (Ch11/SecXI/PtB.4.h.)

- Match on catch-up contributions not exempt from ACP test, (Ch11/SecVII/PtC.1.a.1))

* Definition of matching contributions, (Ch1A/Def-MatchingContributions) (Ch11/SecIV/PtA)

* Differential wage payments: matching contributions on elective deferrals made from these payments (HEART Act), (Ch11/SecVII/PtC.1.a.6)a))

* Forfeitures of matching contributions

- Allocation methods, see ACCRUAL OF BENEFITS

- Forfeitures because of nondiscrimination tests, see SECTION 401(m) PLANS

* Nondiscrimination testing of matching contributions, see ADP AND ACP TESTING

* Right to each rate of matching contributions must be available on nondiscriminatory basis, (Ch3A/SecIII/PtA.1.c.)

* Roth contributions: application of matching contribution formula, (Ch11/SecXV/PtA.5.)

* Top heavy minimum allocation, using matching contributions to satisfy, see TOP HEAVY RULES

* Vesting requirements for matching contributions faster in post-2001 plan years, see VESTING RULES

MATERNITY LEAVE, see ELIGIBILITY RULES, VESTING RULES

MAXIMUM DISPARITY ALLOWANCE, see PERMITTED DISPARITY

MAXIMUM EXCESS ALLOWANCE, see PERMITTED DISPARITY

MAXIMUM OFFSET ALLOWANCE, see PERMITTED DISPARITY

MDIB REQUIREMENT, see MINIMUM DISTRIBUTION RULES

MEDICAL BENEFITS, see HEALTH BENEFITS

MEDICAL EXPENSES, EXCEPTION FROM PENALTY FOR, see PREMATURE DISTRIBUTION PENALTY

MEDICAL SAVINGS ACCOUNTS, see HEALTH BENEFITS

MERGERS, SPIN-OFFS, AND TRANSFERS OF PLAN ASSETS

* ADP and ACP testing for merged plan, see ADP AND ACP TESTING

* Checklist of merger, spin-off and transfer issues, (Ch15/SecVII/PtB)

* Company transactions that might result in mergers or spin-offs of plans, (Ch15/SecVII/PtA.2.)

- Plan issues that need to be decided, (Ch15/SecVII/PtA.H5.)

- Purchase of assets, (Ch1B/Def-Severance From Employment/PtA.2.a.), (Ch1B/Def-SeveranceFromEmployment/PtA.2.a.)

- Purchase of stock (or other ownership interest), (Ch1B/Def-SeveranceFromEmployment/PtA.3.a)

- Scenarios involving seller's plan, (Ch15/SecVII/PtB.H8.)

* Coverage and nondiscrimination testing issues, (Ch15/SecVII/PtB.5.)

* Definitions relating to mergers, (Ch15/SecVII/PtA)

* Determination letter request on a merger or spin-off, (Ch15/SecVII/PtB.6.1.)

* Distribution restriction issues relating to mergers, (Ch15/SecVII/PtB.4.)

* Documentation of the transaction, (Ch15/SecVII/PtA.4.)

* Effective date of a merger or transfer, (Ch1A/Def-Mergers/PtA.1.)

* Elective transfers

- Definition of elective transfer, (Ch6/SecIII/PtD.3.a.2)), (Ch6/SecIII/PtD.3.c.), (Ch1A/Def-ElectiveTransfer)

- Distinguished from rollovers, (Ch7/SecIV/PtF.2.)

- Elective transfer of distributable benefits, (Ch1A/Def-ElectiveTransfer)

- Elective transfers between DC plans in connection with business transaction or employment status change, (Ch6/SecIII/PtD.3.c.)

◆ QJSA must be protected, (Ch6/SecIII/PtD.3.c.3)

◆ Same type plan requirement, (Ch6/SecIII/PtD.3.c.1)d))

◆ Transferred account does not have to be 100% vested in transferee plan, (Ch6/SecIII/PtD.3.c.5))

- Statutory elective transfer rule, (Ch6/SecIII/PtD.3.e.)

* Form 5500

- Final return filed for plan involved in merger, (Ch13A/SecIII/PtF.4.c.)

* Improper transfer of assets between plans due to accounting error, (Ch15/SecVII/PtA.4.e.)

- Plan had standing to sue, (Ch13B/SecIV/PtB.3.)

* IRAs: transfer from qualified plan to IRA must satisfy rollover definition, (Ch7/SecIV/PtF.3.)

* Liability issues relating to mergers or spin-offs, (Ch15/SecVII/PtB.7.)

* Mergers

- Definition of merger, (Ch1A/Def-MandatoryContributions), (Ch15/SecVII/PtA)

- Merged plan treated as continuation of pre-merger plans, (Ch1A/Def-Mergers/PtA)

* Minimum distribution requirements pertaining to transfers received after RBD, see MINIMUM DISTRIBUTION RULES

* Partial termination issues that arise with plan mergers, see VESTING RULES

* Pension plan assets transferred to non-pension plan, (Ch6/SecIV/PtC.1.e.)

* Procedural issues relating to mergers or spin-offs, (Ch15/SecVII/PtB.6.1.)

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

* Qualification failures: more time under EPCRS to self-correct violations arising in merger and acquisition transactions, (Ch15/SecVI/PtB.2.b.(2))

* Reporting requirements for mergers, consolidations and transfers, see REPORTING REQUIREMENTS

* Section 401(k) plans involved in mergers, see ADP AND ACP TESTING, SECTION 401(k) PLANS

* Section 401(m) arrangements involved in mergers, see ADP AND ACP TESTING, SECTION 401(m) PLANS

* Short plan year for reporting purposes, see REPORTING REQUIREMENTS

* Spin-off

- ACP and ADP testing: effect of spin-off, (Ch11/SecXII/PtJ.4.)

- Defined benefit plans must satisfy special rules in spinoff transactions, (Ch1A/Def-Mergers/PtB)

- Definition of spin-off, (Ch1A/Def-MandatoryContributions), (Ch1A/Def-Mergers)

- Spin-off plan treated as continuation of that portion of the prior plan, (Ch1A/Def-Mergers/PtA)

* Surplus assets in defined benefit plans involved in spinoff transactions, (Ch1A/Def-Mergers/PtB)

* Tax issues involving transfer of assets, see TAXATION OF BENEFITS

* Title I of ERISA requirements for mergers and transfers, (Ch13A/SecVII/PtA.6.)

* Top heavy ratio, inclusion of transfers in, see TOP HEAVY RULES

* Transfer of assets or liabilities

- Definition of, (Ch1A/Def-MandatoryContributions)

- Pension plan assets transferred to non-pension plan, (Ch6/SecIV/PtC.1.e.)

- QJSA rules, application to transfers, see J&S RULES

- Section 415, treatment of transfers, (Ch16/SecII/PtH.6.b.)

* Treatment of new employer as continuation of old employer, (Ch15/SecVII/PtB.H1.)

* Vesting issues that arise in merger transactions, see VESTING RULES

* When a merger or transfer actually occurs, (Ch1A/Def-Mergers/PtA)

MIDWEST STORMS OF 2008, see DISASTER RELIEF, PARTICIPANT LOANS, PREMATURE DISTRIBUTION PENALTY, ROLLOVERS

MILITARY SERVICE

* Accrual of benefits protected with respect to military service period, see ACCRUAL OF BENEFITS

* Checklist on USERRA requirements, (Ch15/SecIV/PtJ)

* Coverage testing, effect of makeup contributions, see COVERAGE TESTING

* Death or disability occurring during military service, see ACCRUAL OF BENEFITS, DEATH BENEFITS

* Deductibility of contributions made on account of military service period, see DEDUCTION LIMITS

* Elective deferral limit under §402(g): application to makeup contributions, (Ch1A/Def-ElectiveDeferral)

* Eligibility to participate, effect of military service period on, see ELIGIBILITY RULES

* HEART Act changes, (Ch3B/AppC/PtI)

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

* Makeup contributions under SIMPLE-IRA plans, see SIMPLE PLANS

* Makeup matching contributions, see SECTION 401(m) PLANS

* Nondiscrimination testing, effect of military service, (Ch3A/SecIII/PtA.1.c.)

* Participant loans

- Suspension of loan repayments during military service periods, (Ch15/SecIV/PtJ)

* Uniformed Services Employment and Reemployment Rights Act of 1994,

- Accrual of benefits upon re-employment, see ACCRUAL OF BENEFITS

- Checklist of requirements, (Ch3B/SecVII/PtI)

- Eligibility to participate upon re-employment, see ELIGIBILITY RULES

- Excerpts from USERRA, (Ch15/SecIX/PtM)

- Regulations summarized, (Ch7/SecIX/PtC.6.)

- Vesting rights upon re-employment, see VESTING RULES

* Vesting rights, effect of military service period, see VESTING RULES

MINIMUM AGE AND SERVICE REQUIREMENTS, see ELIGIBILITY RULES

MINIMUM DISTRIBUTION RULES (IRC §401(a)(9))

* Account Balance Method for calculating minimum distributions, (Ch6/SecVII/PtD)

* Accruals continuing beyond RBD

- Effect on Account Balance Method calculations, (Ch6/SecVII/PtD.2.e.2))

- Effect on Annuity Distribution Method, (Ch6/SecVII/PtE.6.b.)

* Actuarial adjustment required when participants in defined benefit plan retire after 70½, (Ch6/SecVII/PtE.5.)

* Additional accruals in defined benefit plan after RBD, (Ch6/SecVII/PtE.6.b.)

* Age 70½, minimum distributions required after, see Calculation of minimum distributions below

* Aggregation of plans to satisfy minimum distribution not permitted, (Ch6/SecVII/PtJ)

- Exception for IRAs, (Ch6/SecVII/PtJ.2.)

- Exception for section 403(b) plans, (Ch6/SecVII/PtJ.3.)

- No aggregation of section 457(b) plans, (Ch6/SecVII/PtJ.4.)

* Annuity Distribution Method for calculating minimum distributions, (Ch6/SecVII/PtE)

- MDIB requirement sets limits on the permissible annuity payment period, (Ch6/SecVII/PtE.3.)

- Modification of annuity period after annuity starting date is permitted only under certain circumstances, (Ch6/SecVII/PtE.4.a.)

- Nonincreasing annuity requirement, (Ch6/SecVII/PtE.1.d.)

◆ Exceptions to nonincreasing payment rule, (Ch6/SecVII/PtE.4.b.)

. . . Additional exception for annuity contracts allows for acceleration of payments under more liberal rules, (Ch6/SecVII/PtE.4.b.8))

. . . De-risking program allowing retiree to elect lump sum will no longer be permitted, (Ch6/SecVII/PtE.4.b.4)a))

- Regulations mandate use of Annuity Distribution Method by defined benefit plans, (Ch6/SecVII/PtE.9.)

- Requirements for the annuity, (Ch6/SecVII/PtE.9.)

- When must the annuity commence? (Ch6/SecVII/PtE.2.)

* Calculation of minimum distributions during participant's lifetime

- Actuarial adjustment required under DB plan when participants in defined benefit plan retire after 70½, (Ch6/SecVII/PtE.5.)

- Defined benefit plan calculation (Annuity Distribution Method), (Ch6/SecVII/PtE)

- Defined contribution plan calculation (Account Balance Method), (Ch6/SecVII/PtD)

◆ Annuity option available, (Ch6/SecVII/PtD.7.)

- Designated beneficiary, see Designated beneficiary below

- Life expectancy factor, (Ch6/SecVII/PtD.3.)

◆ Tables of life expectancy factors, (Ch17/SecIII/PtA.1.)

- No credit given for distributing more than minimum amount in a prior year, (Ch6/SecVII/PtD.7.)

- Qualified longevity annuity contract ("QLAC"), (Ch6/SecVII/PtD.2.h.)

- Rollovers and transfers, see Rollovers and transfers below

- Separate accounts or separate shares, (Ch6/SecVII/PtH)

- Tables showing minimum distribution calculations under Account Balance Method, (Ch6/SecVII/PtD.7.)

- Valuing the account balance to determine the participant's minimum distribution, (Ch6/SecVII/PtD.2.)

* Church plans, see Required beginning date below

* Corrective distributions are not counted toward satisfying RMDs, (Ch6/SecVII/PtD.1.d.)

* Death of participant: minimum distributions requirements to beneficiaries

- Death after RBD, (Ch6/SecVII/PtD.2.) (Account Balance Method), (Ch6/SecVII/PtD.8.) (Annuity Distribution Method)

- Death before RBD, (Ch6/SecVII/PtF)

◆ Five-year payment rule, (Ch6/SecVII/PtF.2.)

. . . Effect of waiver of MRD requirements for 2009, (Ch6/SecVII/PtF.2.d.)

◆ Life expectancy rule: periodic payments over beneficiary's life expectancy, (Ch6/SecVII/PtF.3.)

◆ Roth IRA owner always treated as dying before RBD to determine post-death minimum distributions, (Ch6/SecVII/PtF.6.a.)

◆ Surviving spouse as sole designated beneficiary: special rules, (Ch6/SecVII/PtF.3.b.2))

- Designated beneficiary, see Designated beneficiary below

- Multiple beneficiaries, (Ch6/SecVII/PtC.5.)

◆ Separate accounts (or separate shares) for different beneficiaries, (Ch6/SecVII/PtH)

- Nonspouse beneficiary rollover to inherited IRA to complete minimum distributions, (Ch6/SecVII/PtM.3.)

- Tables showing minimum distribution calculations under Account Balance Method, (Ch6/SecVII/PtD.7.)

- TEFRA election, (Ch6/SecVII/PtI)

- Trust as beneficiary, (Ch6/SecVII/PtC.3.)

◆ Contingent (remainder) beneficiaries under trust, (Ch6/SecVII/PtC.5.b.)

◆ Copy of trust or certification of beneficiaries must be provided to plan, (Ch6/SecVII/PtC.3.c.)

◆ May be revocable until participant's death, (Ch6/SecVII/PtC.3.)

* Deemed IRA accounts: application of minimum distribution rules, (Ch12/SecIX/PtG.4.g.)

* Defined benefit plan: calculating minimum distributions under the Annuity Distribution Method, (Ch6/SecVII/PtE)

- Account Balance Method may be used on limited basis after 2005, (Ch6/SecVII/PtE.9.)

- Actuarial adjustment required when participants in defined benefit plan retire after 70½, (Ch6/SecVII/PtE.5.)

* Defined contribution plan: calculating minimum distributions under the Account Balance Method, (Ch6/SecVII/PtD)

- Annuity Distribution Method may be used instead, (Ch6/SecVII/PtD.2.)

- Joint and survivor annuity rules might require use of Annuity Distribution Method where proper spousal consent not obtained, (Ch6/SecVII/PtD.2.)

* Delays in making minimum distributions excused for QDRO determinations and insurer delinquency proceedings, (Ch6/SecVII/PtL.1.)

* De-risking strategy: lump sums made available to retirees in pay status will violate Annuity Distribution Method, (Ch6/SecVII/PtE.4.b.4)a))

* Designated beneficiary

- Authorizing another person to change beneficiaries after employee's death, (Ch6/SecVII/PtC.4.e.)

- Determined as of September 30 of year following year of participant's death, (Ch6/SecVII/PtC.4.)

- Identification of designated beneficiary, (Ch6/SecVII/PtC), (Ch6/SecVII/PtC.4.)

- Multiple beneficiaries, (Ch6/SecVII/PtC.5.)

- Organization named as beneficiary, (Ch6/SecVII/PtC.2.)

- Spouse as sole beneficiary, (Ch6/SecVII/PtA.7.)

- Trust named as beneficiary: treatment of underlying beneficiaries, (Ch6/SecVII/PtC.3.)

◆ Documentation requirements, (Ch6/SecVII/PtC.3.)

◆ Participant treated as having no designated beneficiary if trust fails to satisfy regulatory requirements, (Ch6/SecVII/PtC.3.d.)

◆ Qualification of plan protected if discrepancies in trust result in underpayment of minimum distributions, (Ch6/SecVII/PtC.3.e.)

◆ Trust may be revocable until participant's death (i.e., testamentary trust is permissible), (Ch6/SecVII/PtC.3.)

* Disqualification for failure to comply with minimum distribution rules, (Ch6/SecVII)

- Defined benefit plans: possible contribution requirement, (Ch15/SecVI/PtC.5.)

- EPCRS program available for resolution of certain late minimum distributions, (Ch6/SecVII), (Ch15/SecVI/PtC.5.)

* Distribution calendar year is a year when a minimum distribution is required, (Ch6/SecVII/PtA.7.)

* Distributions that do not count toward satisfying RMDs, (Ch6/SecVII/PtD.1.e.)

* Entire accrued benefit considered when computing minimum distributions, (Ch6/SecVII/PtD.2.) (Account Balance Method), (Ch6/SecVII/PtD.2.) (Annuity Distribution Method)

* EPCRS program may be available to correct violations, (Ch6/SecVII)

* Excise tax for failure to comply, (Ch6/SecVII/PtN)

- Automatic waiver for certain beneficiaries, (Ch6/SecVII/PtN.2.c.)

- EPCRS program may be used to request waiver of penalty, (Ch6/SecVII/PtN.2.b.)

- Waiver of 2009 RMDs for defined contribution plans, (Ch6/SecVII/PtN.4.)

* Five-year distribution rule following participant's death, see Death of participant above

* Governmental plans, see Required beginning date below

* Incidental death benefits required, see MDIB requirement below

* IRAs

- Frequently used to make minimum distributions, (Ch6/SecVII/PtP)

- Nonspouse beneficiary rollover to IRA to satisfy minimum distribution requirements, (Ch6/SecVII/PtM.3.)

- Required beginning date, (Ch6/SecVII/PtB.2.)

- Roth IRA not subject to minimum distribution rules until after death of IRA owner, (Ch6/SecVII/PtB.2.c.)

- Surviving spouse's election to treat IRA as own, (Ch6/SecVII/PtM.2.)

* Joint and survivor annuity rules

- Defined contribution plan may need to use Annuity Distribution Method because spousal consent not obtained for non-QJSA distribution, (Ch6/SecVII/PtK.2.)

- Maximum survivor percentage where survivor annuitant is not spouse, (Ch6/SecVII/PtE.3.c.)

- Table of maximum survivor percentages, (Ch6/SecVII/PtD.8.)

* Joint life expectancy period, see Calculation of minimum distributions above

* Life expectancy period, see Calculation of minimum distributions above

* Life expectancy tables, (Ch17/SecIII/PtA.1.)

- Revised tables to reflect updated mortality assumptions, (Ch6/SecVII/PtD.3.), (Ch6/SecVII/PtD.7.), (Ch17/SecIII/PtA.1.)

* Life insurance contracts

- Delay in making minimum distributions because insurer is in state delinquency proceedings, (Ch6/SecVII/PtL.1b.)

* Makeup distributions made by December 31, 1997, for failure to follow terms of plan because of law change, see Required beginning date below

* MDIB requirement, (Ch6/SecVII/PtE.3.) (Annuity Distribution Method)

- Satisfied through use of uniform factor table under Account Balance Method, (Ch6/SecVII/PtD.3.), (Ch6/SecVII/PtD.7.)

* Missing participants: IRS will not challenge late RMD if proper search methods have been employed, (Ch6/SecVII/PtL.2.)

- Applies to 403(b) plans, too, (Ch6/SecVII/PtL.2.a.)

* Model amendments

- 2002 regulations, (Ch6/SecVII/PtQ.3.c.)

- 2001 regulations, (Ch6/SecVII/PtQ.4.b.)

- Waiver of 2009 RMDs, (Ch6/SecVII/PtS.3.)

* Nondiscrimination testing issues with respect to the availability of minimum distribution options after age 70½, (Ch9/SecX/PtB.6.)

* Nonspouse beneficiary may rollover to IRA, if IRA is treated as inherited IRA for payment of minimum distributions, (Ch7/SecXIV/PtD.11.)

* Nonvested benefits at RBD

- Effect on Account Balance Method calculations, (Ch6/SecVII/PtD.2.e.2))

- Effect on Annuity Distribution Method, (Ch6/SecVII/PtE.6.b.)

* Post-death minimum distributions, (Ch6/SecVII/PtD.2.), (Ch6/SecVII/PtD.8.), (Ch6/SecVII/PtF), (Ch6/SecVII/PtD.8.)

* QDROs: application of minimum distribution rules, (Ch6/SecVII/PtO)

- Delays in making minimum distributions because of QDRO determination period, (Ch6/SecVII/PtL.1.a.), (Ch6/SecVII/PtO.5.)

* Qualified longevity annuity contracts (QLACs), (Ch6/SecVII/PtD.2.h.)

- Death benefit restrictions, (Ch6/SecVII/PtD.2.h.2)e))

- Excess premiums: correction method, (Ch6/SecVII/PtD.2.h.2)a)iv))

- IRAs: special rules for QLACs, (Ch6/SecVII/PtD.2.h.5))

- Premium limitations, (Ch6/SecVII/PtD.2.h.2)a))

◆ Aggregate premium dollar limit table, (Ch17/SecII/PtR)

- Return of premium feature permitted, (Ch6/SecVII/PtD.2.h.2)d)i))

- Roth IRAs exempt from limitations, (Ch6/SecVII/PtD.2.h.6))

* Regulations issued in 1987, 2001, 2002 and 2004, (Ch6/SecVII)

- Effective date of the various regulations, (Ch6/SecVII)

- Implementing the 2002 and 2004 regulations, (Ch6/SecVII/PtQ)

- Model amendments for adoption of regulations by qualified plan, (Ch6/SecVII/PtQ.3.c.)

◆ Defined benefit plans have delayed deadline to adopt IRC §401(a)(9) amendments, (Ch6/SecVII/PtQ.3.a.)

- Transition to 2002 and 2004 regulations, (Ch6/SecVII/PtQ)

* Required beginning date (RBD), (Ch6/SecVII/PtB)

- 5% owner rule, (Ch6/SecVII/PtB.1.b.)

◆ How to determine if employee is 5% owner, (Ch6/SecVII/PtB.1.d.)

- Definition of RBD, (Ch6/SecVII/PtB)

- Employee who is not 5% owner, (Ch6/SecVII/PtB.1.)

- Governmental plans not subject to 5% owner rule, (Ch6/SecVII/PtB.1.b.3))

- IRAs: RBD definition, (Ch6/SecVII/PtB.2.)

- Old-law RBD rules can continue to be used in plan, (Ch6/SecVII/PtB.4.g.)

- Section 403(b) plans, (Ch6/SecVII/PtB.3.)

- Section 457 plans, (Ch6/SecVII/PtB.3.)

- Small Business Job Protection Act of 1996 (SBJPA): effect of changes to RBD definition, (Ch6/SecVII/PtB.4.)

- Waiver of minimum distribution requirements for 2009 does not affect RBD determination, (Ch6/SecVII/PtB.5.)

- When does employee reach 70½? (Ch6/SecVII/PtB.1.c.)

- When has an employee retired? (Ch6/SecVII/PtB.1.e.)

* Retirement for required beginning date purposes, see Required beginning date above

* Rollover of minimum distributions not permitted, (Ch7/SecIV/PtB.2.)

- Effect of waiver of 2009 minimum distributions from defined contribution plans and IRAs, (Ch7/SecIV/PtB.2.d.)

* Rollovers and transfers: treatment by distributing and receiving plans for minimum distribution purposes

- Determining amount of distribution that is ineligible for rollover if distribution is taken in a distribution calendar year, (Ch6/SecVII/PtG.5.)

◆ Lump sum payments from defined benefit plans, (Ch6/SecVII/PtG.5.a.)

- Direct transfer to another plan does not satisfy minimum distribution requirement under transferor plan, (Ch6/SecVII/PtG.4.)

- Recipient plan: effect of rollovers and transfers on minimum distributions from the recipient plan, (Ch6/SecVII/PtG.2.)

- Rollovers in year where distribution is required, (Ch6/SecVII/PtG.3.)

- Spousal rollover: effect on minimum distributions, (Ch6/SecVII/PtM.1.)

- Spouse may rollover even though participant and/or spouse had reached RBD, (Ch6/SecVII/PtM.1.c.)

- Waiver of 2009 RMDs for defined contribution plans: liberal rollover options, (Ch6/SecVII/PtG.3.a.4)a))

* Roth IRA: minimum distribution requirements not applicable until after death of IRA owner, (Ch6/SecVII/PtB.2.c.)

- Roth IRA owner always treated as dying before RBD to determine post-death minimum distributions, (Ch6/SecVII/PtF.6.a.)

* Section 403(b) plans: application of minimum distribution rules, (Ch16/SecII/PtF.1.)

- Aggregation rules, (Ch6/SecVII/PtJ.3.)

* Section 457 plans must comply with minimum distribution rules, (Ch16/SecIIIV/PtA.6.)

- No aggregation rules, (Ch6/SecVII/PtJ.4.)

* Separate accounts or separate shares: effect on calculation of minimum distributions, (Ch6/SecVII/PtH)

- Deadline for establishing separate accounts/shares, (Ch6/SecVII/PtH.2.)

- IRAs may be divided into separate IRAs for multiple beneficiaries, (Ch6/SecVII/PtH.6.)

- Life Expectancy Factor determination under Account Balance Method, (Ch6/SecVII/PtH.3.)

* Small Business Job Protection Act of 1996: effect of changes to RBD definition, see Required beginning date above

* Surviving spouse

- Election to treat IRA as own, (Ch6/SecVII/PtM.2.)

- Rollover by spouse: application of minimum distribution rules, (Ch6/SecVII/PtM.1.)

- Special distribution rules for surviving spouses, (Ch6/SecVII/PtM.1.)

- Spouse as sole beneficiary, (Ch6/SecVII/PtA.7.)

* Taxability of minimum distributions, (Ch7/SecIII/PtG)

- Application of basis recovery rules to minimum distributions, (Ch7/SecIII/PtG)

* TEFRA election (TEFRA §242(b)(2)), (Ch6/SecVII/PtI)

- Death of participant: payment under TEFRA election, (Ch6/SecVII/PtI)

- Election is specific to the plan under which it was made, (Ch6/SecVII/PtI.4.)

- Election could not relate solely to death distributions, (Ch6/SecVII/PtI.3.)

- Election under transferee plan may not apply to benefits under transferor plan, (Ch6/SecVII/PtI.4.d.)

- In-service withdrawal does not revoke election, (Ch6/SecVII/PtI.2.e.)

- Revocation or modification of election triggers make-up distribution requirement, (Ch6/SecVII/PtI.2.)

* Trust named as beneficiary, see Designated beneficiary above

* Valuation of account to determine minimum distribution under Account Balance Method, (Ch6/SecVII/PtD.2.)

- Exclusion of qualified longevity annuity contracts, (Ch6/SecVII/PtD.2.h.)

* Waiver of minimum distribution requirements for 2009 (defined contribution plans and IRAs), (Ch6/SecVII), (Ch6/SecVII/PtB.5.), (Ch6/SecVII/PtF.2.d.), (Ch6/SecVII)

- Amendment to reflect waiver required by end of 2011 plan year (2012 plan year for governmental plans), (Ch6/SecVII/PtS.1.)

- Plan document issues, (Ch6/SecVII)

- Sample plan amendments, (Ch6/SecVII/PtS.3.)

- Spousal consent rules for suspension of 2009 RMD, (Ch6/SecVII/PtS.7.)

MINIMUM FUNDING RULES

* Adoption of amendment within 2½ months after close of plan year may be taken into account for funding purposes, (Ch3B/SecVIII/PtA.4.), (Ch3B/SecVIII/PtE.2.)

* Alternative shortfall amortization schedules enacted by the Pension Relief Act of 2010, see Defined benefit plans: post-2007 funding rules below

* Amendment of money purchase or target benefit formula, (reducing formula to lessen funding obligation), (Ch3B/SecVIII/PtA.4.) (when amendments are recognized for funding purposes)

* Annual funding notice, see DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES

* Application to IRS for approval of change in defined benefit funding method, (Ch3B/SecVIII/PtB.8.c.)

- Definition of change in funding method, (Ch3B/SecVIII/PtB.8.a.)

* At-risk plans, (Ch3B/SecVIII/PtB.5.)

* Automatic approval for certain changes affecting defined benefit funding calculations, (Ch3B/SecVIII/PtB.8.)

- Actuarial assumptions: changes normally don't require IRS approval, (Ch3B/SecVIII/PtB.8.a.3)

- Allocation of benefits resulting in changes to funding method, (Ch3B/SecVIII/PtB.8.b.5)d))

- Asset valuation method changes (Ch3B/SecVIII/PtB.8.b.1)a))

◆ Relief for 2008-2010 plan years, (Ch3B/SecVIII/PtB.8.b.1)c))

- Plan mergers, (Ch3B/SecVIII/PtB.8.b.3))

◆ De minimis mergers, (Ch3B/SecVIII/PtB.8.b.3)a))

◆ Other mergers, (Ch3B/SecVIII/PtB.8.b.3)c))

◆ Plans with same year, (ChrB/SecVIII/PtB.8.b.3)b))

- Restrictions on using automatic approvals, (Ch3B/SecVIII/PtB.8.b.4))

- Selection of data elements changes, (Ch3B/SecVIII/PtB.8.b.2)c))

- Takeover plans, (Ch3B/SecVIII/PtB.8.b.2)a))

- Terminated plans that are fully funded: certain changes automatically approved, (Ch3B/SecVIII/PtB.8.b.2)d))

- Transitional approvals, (Ch3B/SecVIII/PtB.8.b.5))

- Valuation date changes, (Ch3B/SecVIII/PtB.8.b.1)b))

◆ Relief for 2008-2010 plan years, (Ch3B/SecVIII/PtB.8.b.5)c))

- Valuation software changes, (Ch3B/SecVIII/PtB.8.b.2)b))

◆ Transition relief for pre-2018 years, (Ch3B/SecVIII/PtB.8.b.5)e))

* Bankruptcy issues relating to minimum funding, (Ch3B/SecVIII/PtG)

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

- Adjusted funding target attainment percentage (AFTAP) calculations, (Ch3B/SecVIII/PtK.1.a.)

- Amendments to the plan with respect to IRC §436, (Ch3B/SecVIII/PtK.11.)

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

- Distribution restrictions under IRC §436(d), (Ch3B/SecVIII/PtK.2.c.)

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

- End-of-year valuation dates: AFTAP certification rules, (Ch3B/SecVIII/PtK.4.d.)

- Freezing of benefit accruals under IRC §436(e), (Ch3B/SecVIII/PtK.2.d.)

- Use of prior year percentage to determine if restriction applies to PY beginning between 10/1/08 and 9/30/09, (Ch3B/SecVIII/PtK.1.a.4)e))

- Funding target attainment percentage (FTAP) calculations, (FTAP), (Ch3B/SecVIII/PtK.1.a.) (AFTAP)

- MAP-21 rates: effect on AFTAP calculation, (Ch3B/SecVIII/PtK.1.a.2)d))

◆ Deferring use of HATFA rates, (Ch3B/SecVIII/PtB.3.b.2)a)), (Ch3B/SecVIII/PtK.1.a.2)d)), (Ch3B/SecVIII/PtK.1.a.2)e))

◆ Schedule SB reporting requirements, (Ch3B/SecVIII/PtK.1.a.2)e)v)C))

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

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

◆ Content of notice, (Ch3B/SecVIII/PtK.12.f.)

◆ Interaction with ERISA §204(h), (Ch3B/SecVIII/PtK.12.c.)

◆ Method of providing notice, (Ch3B/SecVIII/PtK.12.e.)

◆ Who must receive the notice? (Ch3B/SecVIII/PtK.12.d.)

- Operational rules when limitations cease, (Ch3B/SecVIII/PtK.2.f.)

- Plans to which IRC §436 applies, (Ch3B/SecVIII/PtK.1.c.)

◆ Exception for new plans, (Ch3B/SecVIII/PtK.1.c.1))

- Present value of PBGC maximum guaranteed benefits (applies to distribution restrictions),

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

◆ Examples, (Ch3B/SecVIII/PtK.5.)

◆ Operation of plan during presumption periods, (Ch3B/SecVIII/PtK.8.)

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

◆ Reversal of reduction due to application of MAP-21 rates, (Ch3B/SecVIII/PtK.1.a.2)g))

- Restrictions on benefit increases under IRC §436(c), (Ch3B/SecVIII/PtK.2.b.)

- Section 436 contributions to avoid restrictions, (Ch3B/SecVIII/PtK.9.a.)

◆ Use of excess 436 contributions due to application of MAP-21 rates in 2012 plan year, (Ch3B/SecVIII/PtK.1.a.)

. . . Similar elections for 2013 or 2014 plan year due to HATFA, (Ch3B/SecVIII/PtK.1.a.2)h)vi))

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

- Security provided to avoid certain restrictions, (Ch3B/SecVIII/PtK.9.b.)

- Suspension of unpredictable contingent benefits under IRC §436(b), (Ch3B/SecVIII/PtK.2.a.)

- Termination of plan while restrictions are in effect: ability to make final distribution of assets, (Ch3B/SecVIII/PtK.10.)

* Church plans: nonelecting church plans exempt from minimum funding requirements, (Ch3B/SecVIII/PtJ)

* Corporate bond yield curve segment rates, (Ch17/SecIII/PtC.1.c.)

- Adjustment for segment rate stabilization rule under MAP-21/HATFA, (Ch17/SecIII/PtC.1.c.(3))

- Spot rates, (Ch17/SecIII/PtC.1.c.(2))

- Unadjusted for segment rate stabilization rule under MAP-21/HATFA, (Ch17/SecIII/PtC.1.c.(1))

* Credit balances for minimum funding purposes, (Ch3B/SecVIII/PtB.6.)

* Deficit reduction contribution, see Defined benefit plans below

* Defined benefit plans: pre-2008 funding rules, (Ch3B/SecVIII/PtB.9.)

* Defined benefit plans: post-2007 funding rules (PPA 2006), (Ch3B/SecVIII/PtB)

- Actuarial assumptions, (Ch3B/SecVIII/PtB.9.)

◆ Interest rates generally based on 3-segment yield curve, (Ch3B/SecVIII/PtB.8.)

◆ Mortality tables, (Ch3B/SecVIII/PtB.4.)

- Airline businesses: alternative funding schedule, (Ch3B/SecVIII/PtB.1.f.)

- At-risk plans, (Ch3B/SecVIII/PtB.5.)

- Basic funding terms, (Ch3B/SecVIII/PtB1.a.)

- Credit balances, (Ch3B/SecVIII/PtB.6.)

◆ Application of credit balance to offset minimum required contributions, (Ch3B/SecVIII/PtB.6.d.)

◆ Funding standard carryover balance, (Ch3B/SecVIII/PtB.6.b.)

◆ Prefunding balance, (Ch3B/SecVIII/PtB.6.a.)

◆ Transition rules for plans electing alternative amortization schedules under Pension Tax Relief Act of 2010, (Ch3B/SecVIII/PtB.8.a.4)b))

- Examples illustrating present value calculations for minimum funding purposes, (Ch3B/SecVIII/PtB.2.g.)

- Funding target, (Ch3B/SecVIII/PtB1.a.)

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

- Interest rate assumptions, (Ch3B/SecVIII/PtB.8.)

- Mortality assumptions, (Ch3B/SecVIII/PtB.4.)

- Probability of benefit payments in single sum or other optional forms, (Ch3B/SecVIII/PtB.2.c.)

- Shortfall amortization charge, (Ch3B/SecVIII/PtB.1.b.)

◆ Alternative amortization schedules permitted for certain 2008-2011 plan years, (Ch3B/SecVIII/PtB.1.b.4))

- Target normal cost, (Ch3B/SecVIII/PtB.1.a.2))

- Valuation rules, (Ch3B/SecVIII/PtB.8.)

◆ IRS approval of certain changes, (Ch3B/SecVIII/PtB.8.)

◆ Valuation date, (Ch3B/SecVIII/PtB.7.a.)

- Waiver amortization charge, (Ch3B/SecVIII/PtB.1.c.)

* Defined contribution plans, (Ch3B/SecVIII/PtA)

* Definition of minimum funding requirement, (Ch1A/Def-MandatoryContributions)

* Effective rate of interest, (Ch3B/SecVIII/PtB.3.d.)

* Excise taxes

- Failure to satisfy minimum funding requirements, (Ch3B/SecVIII/PtD.3.)

- Liquidity shortfall, (Ch3B/SecVIII/PtD.2.e.1))

* Extension on employer's tax return does not delay minimum funding deadline, (Ch7/SecXVIV/PtE.3.)

* Forfeitures might reduce minimum contribution requirement under a defined contribution plan, (Ch3B/SecVIII/PtA.3.)

* Fully-insured plan (IRC §412(e)(3) (post-2007)/IRC §412(i) (pre-2008))

- Conversion of a plan to a fully-insured plan, (Ch3B/SecVIII/PtF.3.)

- Definition of fully-insured plan, (Ch1A/Def-FullyInsuredPlan)

- Exemption from minimum funding rules for fully-insured plan, (Ch3B/SecVIII/PtF)

- Fully-insured plan requirements, (Ch3B/SecVIII/PtF.1.)

- Nontrusteed, (Ch1B/Def-Trust)

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

* Funding deficiency/unpaid minimum required contributions: amount subject to excise tax, (Ch3B/SecVIII/PtD.3.a.)

* Funding waivers, (Ch3B/SecVIII/PtC)

- Model notice of funding waiver application, (Ch3B/AppD)

- Section 415 treatment of contributions, (Ch16/SecII/PtH.6.b.)

- Submission checklist, (Ch3B/AppD)

- Waiver procedure, (Ch3B/SecVIII/PtC.2.)

* Future changes in benefit generally may not be anticipated, (plan provisions taken into account), (Ch3B/SecVIII/PtB.1.a.6))

- Amendments adopted within 2½ months after close of plan year, (Ch3B/SecVIII/PtA.4.)

- Collective-bargaining plan exception (pre-2008 years), (Ch3B/SecVIII/PtB.1.a.6))

- GATT amendments exception, (Ch5/SecIII/PtE.1.a.6))

* Governmental employers exempt from minimum funding requirements, (Ch3B/SecVIII/PtJ)

* Insurance contracts: how they are taken into account for minimum funding purposes, (Ch3B/SecVIII/PtB.1.a.5))

* Interest rates used in funding calculations, (Ch3B/SecVIII/PtB.8.)

- 30-year Treasury rates, (Ch17/SecIII/PtC.1.b.)

- Composite corporate bond rate, (Ch17/SecIII/PtC.1.a.)

- Corporate bond yield curve segment rates, (Ch17/SecIII/PtC.1.a.)

- Effective rate of interest, (Ch3B/SecVIII/PtB.3.d.)

- MAP-21 rates, see Segment rate stabilization rule below

- Segment rate calculations, (Ch3B/SecVIII/PtB.3.a.)

- Segment rate stabilization rule (MAP-21/HATFA rates), (Ch3B/SecVIII/PtB.3.b.2)), (Ch17/SecIII/PtC.1.c.(3))

◆ Applicable minimum and maximum percentages, (Ch3B/SecVIII/PtB.3.b.2)b))

◆ Election requirements to defer application, (MAP-21), (Ch3B/SecVIII/PtB.3.b.2)a)i)) (HATFA)

◆ MAP-21 rates not applicable to certain rules where segment rates are used, (Ch3B/SecVIII/PtB.3.b.2)e))

◆ Schedule SB reporting, (Ch3B/SecVIII/PtB.3.b.2))

- Weighted average interest rates, (Ch17/SecIII/PtC.3.)

◆ Using 30-year Treasury rate benchmark, (Ch17/SecIII/PtC.3.b.)

◆ Using long-term corporate bond benchmark, (Ch17/SecIII/PtC.3.a.)

* IRC §436 benefit restrictions, see Benefit limits triggered by underfunding

* Liquidity shortfall, (Ch3B/SecVIII/PtD.2.e.1))

* MAP-21/HATFA segment rates, (Ch3B/SecVIII/PtB.3.b.2)), (Ch3B/SecVIII/PtK.1.a.2)d)) Also see Interest rates used in funding calculations and Benefit limits triggered by underfunding above

* Mortality assumptions, (Ch3B/SecVIII/PtB.4.)

- Mortality tables, (Ch3/SecVIII/PtB.4.a.)

◆ Updated for 2018 and later, (Ch3B/SecVIII/PtB.4.a.2)a)iv))

- Plan-specific tables, (Ch3B/SecVIII/PtB.4.b.)

◆ Credible mortality experience can be full or partial, (Ch3B/SecVIII/PtB.4.b.2)a))

* Moving Ahead for Progress in the 21st Century Act (MAP-21) segment rates, see Interest rates used in funding calculations and Benefit limits triggered by underfunding above

* Multiple employer plan: calculation of minimum funding requirements for participating employers, see MULTIPLE EMPLOYER PLAN

* Notice to participants of missed payments, (Ch13A/SecVI/PtF.2.a.)

* Quarterly contributions required for some defined benefit plans, (Ch3B/SecVIII/PtD.2.)

- Amount of required installment, (Ch3B/SecVIII/PtD.2.b.)

- Manner of satisfying quarterly contributions, (Ch3B/SecVIII/PtD.2.c.)

* Related employers have joint and several liability for minimum funding, (Ch3B/SecVIII/PtI)

* Reporting requirements to PBGC for certain underfunded plans, see REPORTING REQUIREMENTS

* Retroactive reduction of accrued benefit allowed for substantial business hardship, (Ch3B/SecVIII/PtA.4.)

* Shortfall amortization, (Ch3B/SecVIII/PtB.1.b.)

- Alternative amortization schedules permitted for certain 2008-2011 plan years, (Ch3B/SecVIII/PtB.1.b.4))

- Application of MAP-21 rates, (Ch3B/SecVIII/PtB.3.b.2)e)ii))

* Tax Relief Act of 2010, see Defined benefit plans: post-2007 funding rules above

* Termination of plan ends funding obligation, (Ch3B/SecVIII/PtH)

* Title I of ERISA minimum funding requirement, (Ch13A/SecVII/PtA.7.)

* Valuation of plan assets, (Ch3B/SecVIII/PtB.7.b.)

- Effect of MAP-21 rates, (Ch3B/SecVIII/PtB.3.be.2)e)i)C))

* Waivers, see Funding waivers above

* Weekend/holiday rule probably doesn't extend minimum funding deadline, (Ch7/SecXVIV/PtE.4.)

* Weighted average interest rate table, (Ch17/SecIII/PtC.3.)

* Yield curve, see Interest rates used in funding calculations above

MINIMUM PARTICIPATION TEST (IRC §401(a)(26)), see COVERAGE TESTING

MINORS AS BENEFICIARIES, see DEATH BENEFITS

MISSING PARTICIPANTS OR BENEFICIARIES

* Acceptable search methods, (Ch6/SecIV/PtG.4.)

* Default rollover procedures, (Ch6/SecIV/PtD.9.)

* Definition of a missing participant or beneficiary, (Ch1A/Def-MandatoryContributions)

* Diligent search requirements under PBGC rules, (Ch13A/SecV/PtF.10.b.4)) (Title IV DB Plans), (Ch13ASecV/PtF.10.c.4)) (electing DC plans), (Ch13A/SecV/PtF.10.d.4)) (electing non-Title IV DB plans)

* Forfeiture of benefits, see VESTING RULES

Initial communications made after a substantial hiatus from plan, (Ch6/SecIV/PtD.9.c.)

* Minimum distributions delayed for missing participants, (Ch6/SecVII/PtL.2.)

Multiemployer plans: certain terminated multiemployer plans must participate in PBGC missing participant program after 2017(Ch13A/SecV/PtF.10.e.)

* Payout to deposit account, (Ch6/SecIV/PtD.9.b.)

* PBGC may receive plan benefits for missing participants under terminated defined benefit plan, (Ch13A/SecV/PtF.10.)

- Certain DB plans not covered by Title IV allowed to participate in missing participant program after 2017, (Ch13A/SecV/PtF.10.d.)

- Regulations redesign the missing participant program for post-2017 terminations, (Ch13A/SecV/PtF.10.a.)

* Plan termination procedures regarding missing participants, (Ch6/SecIV/PtG.4.), (Ch13A/SecV/PtF.10.) (PBGC rules), (Ch15/SecVIII/PtA.4.h.) (DC plans), (Ch15/SecVIII/PtB.4.h.) (DB plans)

* Terminated defined contribution plans, (Ch6/SecIV/PtG.4.), (Ch13A/SecV/PtF.10.c.)

- Optional program for participating in PBGC's missing participant program after 2017, (Ch13A/SecV/PtF.10.c.)
 

MISTAKE OF FACT, see EXCLUSIVE BENEFIT RULE

MODEL AMENDMENTS ISSUED BY IRS, see AMENDMENT OF PLAN

MONEY PURCHASE PLAN

* Accrual of benefits under a money purchase plan, see ACCRUAL OF BENEFITS

* Contribution formulas under a money purchase plan, see ACCRUAL OF BENEFITS

* Deduction limits for employer contributions, see DEDUCTION LIMITS

* Definitely determinable benefits requirement, (Ch1A/Def-MandatoryContributions), (Ch1A/Def-MoneyPurchasePlan)

* Definition of a money purchase plan, (Ch1A/Def-MandatoryContributions), (Ch1A/Def-MoneyPurchasePlan)

* Designation required by IRC §401(a)(27), (Ch3A/SecII/PtC.2.)

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

* Permitted disparity formulas, (Ch1B/Def-PermittedDisparity)

* Pre-ERISA money purchase plan, see SECTION 401(k) PLANS

* Restrictions on money purchase plan distributions, see DISTRIBUTIONS

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

* Zero percent contribution formula, (Ch3A/SecII/PtC.4.d.)

MOVING AHEAD FOR PROGRESS IN THE 21st CENTURY ACT, see MAP-21

MULTIEMPLOYER PENSION REFORM ACT OF 2014

* Summary of legislation, (Ch15/SecIX/PtT.¶1.)

MULTIEMPLOYER PLAN, see COLLECTIVELY-BARGAINED PLANS, FORM 5500 SERIES. MULTIEMPLOYER PENSION REFORM ACT OF 2014

MULTIPLE EMPLOYER PLAN

* Commonality rule, (Ch1A/Def-MultipleERPlan/PtB.1.a.2))

- Relaxed standard for Association Health Plans, (Ch1A/Def-MultipleERPlan/PtB.1.e.)

- Relaxed standard proposed for defined contribution plans maintained by certain groups or associations of employer or by PEOs, (Ch1A/Def-MultipleERPlan/PtB.1.f.)

* Coverage testing for multiple employer plans, (Ch1A/Def-MultipleEmployerPlan/PtA.5.) Also see COVERAGE TESTING

* Deduction rules as applied to participating employers in a multiple employer plan, (Ch1A/Def-MultipleEmployerPlan/PtA.6.)

* Definition of a multiple employer plan, (Ch1A/Def-MandatoryContributions)

* Eligibility rules: application to multiple employer plans, (Ch1A/Def-MultipleEmployerPlan/PtA.1.) Also see ELIGIBILITY RULES

* ERISA treatment of multiple employer plans, (Ch1A/Def-MultipleEmployerPlan/PtB)

- Commonality test, (Ch1A/Def-MultipleEmployerPlan/PtB.1.a.2))

- "Open" MEPs are not treated as a single plan for ERISA purposes,

- Valid multiple employer plans for ERISA purposes: how ERISA requirements apply, (Ch1A/Def-MultipleEmployerPlan/PtB.5.)

* Exclusive benefit rule: application to multiple employer plans, (Ch1A/Def-MultipleEmployerPlan/PtA.2.)

* Fiduciary risk mitigation through participation in a multiple employer plan, (Ch13B/SecII/PtI.5.)

* Form 5500 filing requirements, see FORM 5500 SERIES

* Minimum funding calculation for a multiple employer pension plan, (Ch1A/Def-MultipleEmployerPlan/PtA.6.), (Ch3B/SecVIII/PtB) (intro material)

- Using substitute mortality tables for multiple employer plan, (Ch3B/SecVIII/PtB.4.b.7))

* Multiemployer plan, see COLLECTIVELY-BARGAINED PLANS

* “One bad apple” rule

- Executive Order directs Treasury to modify rule to make MEPs more accessible (Ch1A/Def-MultipleEmployerPlans/PtA.7.a.)

* "Open" multiemployer plans (Open MEPs), (Ch1A/Def-MultipleEmployerPlan/PtB.4.)

* PEOs, proposal regarding maintenance of defined contribution MEP, (Ch1A/Def-MultipleERPlan/PtB.1.f.2))

* Section 415 limits: application to multiple employer plan, (Ch1A/Def-MultipleEmployerPlan/PtA.4.), (Ch16/SecII/PtH.6.b.)

* Single plan rule, (Ch1A/Def-MultipleEmployerPlan/PtC)

- Allocation method that divides company contributions or forfeitures along company lines does not alone create separate plans, (Ch1A/Def-MultipleEmployerPlan/PtA.1.)

- Participant-directed defined contribution plans not treated as multiple plans, (Ch1A/Def-MultipleEmployerPlan/PtC.4.)

* State-sponsored multiple employer plan arrangements for private sector employers, (Ch13B/SecIV/PtF.19.c.)

* Tax code treatment of multiple employer plans, (Ch1A/Def-Mergers/PtA)

* Top heavy rules, application to multiple employer plans, see TOP HEAVY RULES

* Vesting rules: application to multiple employer plans, (Ch1A/Def-MultipleEmployerPlan/PtA.3.) Also see VESTING RULES

MULTIPLE USE LIMIT, see ADP AND ACP TESTING

MUTUAL FUND/INVESTMENT BY PLAN IN MUTUAL FUNDS, see PLAN ASSETS, PROHIBITED TRANSACTIONS