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ERISA Outline Book Index




* Application to participant loans, see PARTICIPANT LOANS



* Eligibility to participate in plan, see ELIGIBILITY RULES

* Vesting: disregarding prior service, see VESTING RULES


* Allocations to certain loan originators may be precluded by amendments to Regulation Z made by the Consumer Financial Protection Act, (Ch3A/SecII/PtB.5.f.)

* Truth in Lending laws not applicable to most retirement plan loans, (Ch14/SecII/PtB.2.d.4)), (Ch16/SecII/PtF.3.a.), (Ch14/SecII/PtB.2.d.4))


* Plan expenses: employer's reimbursement of trust's payment of expenses, see DEDUCTION LIMITS

* Shared employees: allocation of expenses relating to such employees, (Ch1A/Def-Employee)





* Acquisition or disposition of related group members, see COVERAGE TESTING

* Affiliated service group

- A-Org

◆ Definition of A-Org, (Ch1A/Def-AffiliatedServiceGroup)

◆ Examples of A-Orgs, (Ch1A/Def-AffiliatedServiceGroup/PtA.6.)

◆ Physician network, (Ch1A/Def-AffiliatedServiceGroup/PtA.6.f.1.)

◆ Regular performance of services test, (Ch1A/Def-AffiliatedServiceGroup/PtA.5.)

- Attribution of ownership to apply definitions, see ATTRIBUTION RULES 

- B-Org

◆ Definition of B-Org, (Ch1A/Def-AffiliatedServiceGroup/PtB.1.)

◆ Historically performed services test, (Ch1A/Def-AffiliatedServiceGroup/PtB.4.)

◆ Significant portion of business test, (Ch1A/Def-AffiliatedServiceGroup/PtB.1.a.)

- Definition of affiliated service group, (Ch1A/Def-AffiliatedServiceGroup)

- Effect of being affiliated service group, (Ch1A/Def-AffiliatedServiceGroup/PtG)

- First Service Organization (FSO), (A-Org test), (Ch1A/Def-AffiliatedServiceGroup/PtA.2.) (B-Org test)

- IRS determination on affiliated group status, (Ch1A/Def-AffiliatedServiceGroup/PtF)

- Management organizations, (Ch1A/Def-AffiliatedServiceGroup/PtD)

◆ Management functions defined, (Ch1A/Def-AffiliatedServiceGroup/PtD.2.)

◆ Principal business test, (Ch1A/Def-AffiliatedServiceGroup/PtD.3.)

◆ Related employers of recipient organization, as determined under IRC §144, included in affiliated service group, (Ch1A/Def-AffiliatedServiceGroup/PtD.4.a.)

- More than one FSO with same A-Org or B-Org, (Ch1A/Def-AffiliatedServiceGroup/PtC.2.)

- Multiple A-Orgs and B-Orgs, (Ch1A/Def-AffiliatedServiceGroup/PtC)

- Overlapping with controlled group of businesses, (Ch1A/Def-AffiliatedServiceGroup/PtC.3.)

- Ownership requirements, (A-Org test), (Ch1A/Def-AffiliatedServiceGroup/PtA.4.) (B-Org test)

- Service organization defined, (Ch1A/Def-AffiliatedServiceGroup/PtA.3.)

* Compensation: effect of related group status, see (Ch1A/Def-Compensation)

* Controlled group of businesses, (Ch1A/Def-ControlledGroup)

- Brother-sister relationship, (Ch1A/Def-ControlledGroup/PtA.2.)

◆ 50% identical ownership test, (Ch1A/Def-ControlledGroup/PtA.2.b.)

◆ 80% common ownership test, (Ch1A/Def-ControlledGroup/PtA.2.b.)

- Church plans: special controlled group rules, (Ch1A/Def-ControlledGroup/PtC.5.)

- Combined groups, (Ch1A/Def-ControlledGroup/PtA.2.)

- Governmental organizations are subject to controlled group rules, (Ch1A/Def-ControlledGroup/PtC)

- Nonstock organizations are subject to controlled group rules, (Ch1A/Def-ControlledGroup/PtC)

- Overlapping controlled groups, (Ch1A/Def-ControlledGroup/PtA.2.)

- Overlapping with affiliated service group, (Ch1A/Def-AffiliatedServiceGroup/PtC.3.)

- Ownership for purposes of the controlled group determination, (Ch1A/Def-ControlledGroup/PtB)

◆ Attribution of ownership, see ATTRIBUTION RULES (Section 1563 attribution)

◆ Excluded stock rules, (Ch1A/Def-ControlledGroup/PtB.3.)

- Parent-subsidiary relationship, (Ch1A/Def-ControlledGroup/PtA.1.)

◆ Foreign parent, (Ch1A/Def-ControlledGroup/PtA.1.c.)

- Regulations amend IRC §414(c) regulations to address tax-exempt organizations, (Ch1A/Def-ControlledGroup/PtC)

- Section 403(b) plans: safe harbor rule (pre-2009), (Ch1A/Def-ControlledGroup/PtC.8.a.)

- Tax-exempt organizations are subject to controlled group rules, (Ch1A/Def-ControlledGroup/PtC)

* Coverage testing for plans maintained by related employers, see COVERAGE TESTING

* Deduction limits: calculation for related group members, see DEDUCTION LIMITS

* Eligibility: treatment of service with related employer, see ELIGIBILITY RULES

* Form 5500 filing requirements for plan maintained by related employers, see FORM 5500

* Governmental organizations

- Application of controlled group rules to governments, (Ch1A/Def-ControlledGroup/PtC)

* Highly compensated employee definition affected by related group status, see (Ch1A/Def-InterestedParty/PtB)

* Key employee definition affected by related group status, see TOP HEAVY RULES

* Leased employees, see LEASED EMPLOYEES

* Management organizations, see Affiliated service group above

* Minimum funding obligations - related employers have joint and several liability, (Ch3B/SecVIII/PtI)


* QSLOB rules: application to related employers, see QSLOB RULES

* Sale of subsidiary

- Distribution permitted under section 401(k) plan, see SECTION 401(k) PLANS

- Transitional rule for coverage, see COVERAGE RULES

* Section 401(k) plans: nondiscrimination testing issues for related employers, see ADP AND ACP TESTING

* Section 401(m) arrangements: nondiscrimination testing issues for related employers, see ADP AND ACP TESTING

* Section 414(o) arrangements

- Definition of 414(o) arrangement, (Ch1B/Def-Section414(o)Arrangement)

- Leased owner, see LEASED EMPLOYEES

* Section 415 limits, treatment of related employers under, (Ch16/SecII/PtH.6.b.)

* Service crediting rules

- Eligibility, see ELIGIBILITY RULES 

* Shared employee, (Ch1A/Def-Employee)

* SIMPLE-IRA plans: application to related employers, see SIMPLE PLANS

* Tax-exempt organizations

- Application of controlled group rules, (Ch1A/Def-ControlledGroup/PtC)

* Unincorporated business: special controlled group rules, see Controlled group of businesses above

* Vesting: service with related employer, see VESTING RULES





* Annual return/report, see FORM 5500 SERIES

* Disclosure documents no longer filed with DOL, (Ch13A/SecIV)

- DOL may request copies of SPDs and other documents, (Ch13A/SecIV/PtA)

* ERISA §4010 reporting, see Title IV reporting requirements below

* Form 945 filed to report withholding on plan distributions, (Ch7/SecVI/PtE)

* Form 1099-R used to report distributions from the plan, (Ch7/SecVI/PtD)

- Penalties for noncompliance, (Ch7/SecVI/PtD.1.b.)

◆ De minimis Failures, (Ch7/SecVI/PtD.1.b.1))

◆ Table of adjusted late filing penalties, (Ch17/SecII/PtQ)

- Roth IRA transactions, (Ch7/SecVI/PtD.3.)

- Table of Form 1099-R distribution codes, (Ch7/SecVI/PtD.8.)

* Form 5310-A

- Mergers, consolidations and transfers reported on Form 5310-A, (Ch13A/SecIV/PtB.2.)

◆ Exception for certain mergers and spinoffs, (Ch13A/SecIV/PtB.2.a.)

◆ Transfers treated as spinoff followed by merger when applying filing exceptions, (Ch13A/SecIV/PtB.2.b.)

- Qualified separate lines of business for testing purposes must be reported to IRS, (Ch1B/Def-QSLOB/PtB.2.), (Ch1B/Def-QSLOB/PtB.2.)

- Penalty for not filing, (Ch13A/SecIV/PtB.4.)

* Form 5500, see FORM 5500 SERIES

* Mergers, consolidations and transfers

- Effect on Form 5500 filing, see FORM 5500 SERIES

- Reporting of transaction, see Form 5310-A above

* Participant loans: reporting issues, see PARTICIPANT LOANS

* PBGC Early Warning Program, see PBGC

* PBGC reporting requirements, see Title IV below

* Plan distributions, see Form 945 and Form 1099-R above

* Qualified separate lines of business, see Form 5310-A above

* Reportable events to PBGC, see Title IV below

* SSA reporting: IRS Form 8955-SSA (replaces Schedule SSA for post-2008 plan years), (Ch13A/SecIII/PtC.2.)

- Changing previously reported information, (Ch13A/SecIII/PtC.2.c.)

- Due date for Form 8955-SSA, (Ch13A/SecIII/PtC.2.a.)

- Employees transferred pursuant to business acquisition: form not required, (Ch13A/SecIII/PtC.2.d.)

- Entry codes, (Ch13A/SecIII/PtC.2.e.)

- Exception where payments have begun, (Ch13A/SecIII/PtC.2.b.1))

- Notice to affected participants, (Ch13A/SecVI/PtD.5.)

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

- Schedule SSA in effect for pre-2009 filing years, (Ch13A/SecIII/PtC.2.)

- Section 403(b) plans - how SSA reporting applies, (Ch13A/SecIII/PtC.2.f.)

- Transfer of benefits to another plan, (Ch13A/SecIII/PtC.2.d.)

- When to include participant on the form, (Ch13A/SecIII/PtC.2.b.)

* Title IV reporting requirements, (Ch13A/SecV)

- Exceptions to Title IV coverage, (Ch13A/SecV/PtA)

- Financial and actuarial information for certain underfunded plans (ERISA §4010), (Ch13A/SecV/PtD)

◆ Determining whether ERISA §4010 reporting is required, (Ch13A/SecV/PtD.1.)

. . .80% Funded Gateway Test, (Ch13A/SecV/PtD.2.)

◆ Electronic filing required, (Ch13A/SecV/PtD.7.)

◆ Exempt entities, (Ch13A/SecV/PtD.4.)

◆ Exempt plans, (Ch13A/SecV/PtD.5.)

◆ MAP-21 rates generally not applicable, (Ch3B/SecVIII/PtB.3.b.2)e)vii), (Ch3B/SecVIII/PtB.3.b.2.e)viii)(Ch13A/SecV/PtD.8.)

◆ Multiple employer plans, (Ch13A/SecV/PtD.9.)

◆ Penalty for noncompliance, (Ch13A/SecV/PtG.1.b.5))

◆ Required information, (Ch13A/SecV/PtD.8.)

◆ Small plan waiver, (Ch13A/SecV/PtD.1.e.)

◆ Waiver of ERISA §4010 reporting under certain circumstances, (Ch13A/SecV/PtD.1.d.), (Ch13A/SecV/PtD.6.)

- Missing participants, (Ch13A/SecV/PtFD.10.)

- Penalties for failure to comply with Title IV (ERISA §4071), (Ch13A/SecV/PtD)

◆ Late premium payments, (Ch13A/SecV/PtD.1.)

◆ Premium information requirements, (Ch13A/SecV/PtG.1.b.1))

◆ Reasonable cause waivers, (Ch13A/SecV/PtG.3.b.)

◆ Reportable events notice: maximum penalty usually applies to failure, (Ch13A/SecV/PtG.1.b.3))

◆ Standards for assessing §4071 penalties, (Ch13A/SecV/PtG.1.a.)

◆ Waiver of penalties for filing post-distribution certificate no more than 90 days after distribution deadline, (Ch13A/SecV/PtG.2.)

◆ Waiver of late premium penalties under certain circumstances, (Ch13A/SecV/PtG.3.a.)

. . .80% waiver of penalty for prompt corrections proposed, (Ch13A/SecV/PtG.3.a.1)b))

- Post-distribution certificate after final distribution of assets from terminated plan, (Ch13A/SecV/PtD.6.), (Ch13A/SecV/PtF.6.)

- Premium payments, (Ch13A/SecV/PtB)

◆ "Box 5" relief, (Ch13/SecIV/PtB.3.c.4)d)i))

◆ Definition of "participant" for premium payment purposes is simplified by PBGC, (Ch13/SecIV/PtB.4.c.1))

◆ Description of PBGC premiums, (Ch13A/SecV/PtB)

◆ First plan year: generally no flat-rate premium, (Ch13A/SecV/PtB.2.c.)

◆ Flat premium, (Ch13A/SecV/PtB.2.)

◆ Forms for paying premiums/due dates, (Ch13A/SecV/PtB.7.)

. . . Due dates, (Ch13A/SecV/PtB.7.)

. . . Large plans have later due date for flat-rate premium starting in 2014 plan year, (Ch13A/SecV/PtB.7.c.1))

. . . Multi-level due dates for 2008-2013 plan years, (Ch13A/SecV/PtB.7.)

. . . Uniform due dates for post-2013 plan years, (Ch13A/SecV/PtB.7.g.)

. . . Weekend/holiday, (Ch13A/SecV/PtB.8.)

◆ Fully-insured plans exempt from variable premium, (Ch13A/SecV/PtB.3.d.2))

◆ Interest rate used in calculation of variable rate premium, (Ch17/SecIII/PtC.6.)

. . . MAP-21 rates are not applicable, (Ch3B/SecVIII/PtB.3.b.2)e)vii)

◆ HATFA guidance, (Ch13A/SecV/PtB.3.c.4)f))

◆ Participant count determined on "snapshot" date, (Ch13A/SecIV/PtB.4.c.1))

◆ Penalty for late payment of premiums, (Ch13A/SecV/PtD.1.)

. . . Reasonable cause standards for reducing or waiving penalties, (Ch13A/SecV/PtG.3.c.)

. . . Waivers by statute or regulation, (Ch13A/SecV/PtG.3.a.)

. . . Waiver of penalties where premium is paid within 7 calendar days after due date, (Ch13A/SecV/PtG.3.a.1)

◆ Recharacterization of contribution timing to obtain premium refund, (Ch13A/SecV/PtB.3.c.1)b))

◆ Short plan years: payment of prorated premium permitted under certain circumstances, (Ch13A/SecV/PtB.9.)

◆ Termination premium surcharge for certain distress terminations, (Ch13A/SecV/PtB.12.)

◆ Variable rate premium (VRP), (Ch13A/SecV/PtB.3.)

. . . Cap on plan with 25 or fewer participants, (Ch13A/SecV/PtB.3.a.2))

. . . Interest rate rules for determining plan's funding status for VRP purposes, (Ch13A/SecV/PtB.3.b.)

. . . MAP-21 increases in VRP, (Ch13A/SecV/PtB.3.a.)

. . . Methodology for post-2007 plan years, (Ch13A/SecV/PtB.3.c.)

. . . Per-participant cap on VRP, (Ch13A/SecV/PtB.3.a.1))

. . . VRP exemptions, (Ch13A/SecV/PtB.3.d.)

◆ When is non-vested participant no longer taken into account? (Ch13A/SecV/PtB.4.b.)

- Reportable events, (Ch13A/SecV/PtD)

◆ Active participant reportable event, (Ch13A/SecV/PtG.3.a.)

◆ Advance notice requirements, (Ch13A/SecV/PtE.4.)

. . . Events requiring advance reporting, 13A.324

. . . Extensions for advance reporting, (Ch13A/SecV/PtE.4.d.)

. . . Plans subject to advance reporting, (Ch13A/SecV/PtE.4.)

. . . Valuing unfunded vested benefits (UVBs), (Ch13A/SecV/PtE.4.a.)

. . . Waivers from advance reporting, 13A.324

◆ Application for minimum funding waiver reportable event, (Ch13A/SecV/PtE.3.k.)

◆ Automatic notice waivers, (Ch3B/SecVIII/PtB.3.b.2.e)viii)

◆ Change in contributing sponsor or controlled group reportable event, (Ch13A/SecV/PtE.3.e.)

◆ Complete waiver for certain post-event notices, (Ch3B/SecVIII/PtB.3.b.2.e)viii)

◆ Content requirements for notices, (Ch13A/SecV/PtE.1.f.)

◆ Distribution to a substantial owner reportable event, (Ch13A/SecV/PtE.3.d.)

◆ Due date for reportable event notices, 13A.296

◆ Extraordinary dividend or stock redemption reportable event, (Ch13A/SecV/PtE.3.g.)

◆ Failure to make minimum funding obligations reportable event, (Ch13A/SecV/PtG.3.b.)

◆ Failure to pay benefits when due reportable event, (Ch13A/SecV/PtG.3.c.)

◆ Foreign Entity Waiver, (Ch13A/SecV/PtE.2.d.)

◆ Form 10 and Form 10-Advance, (Ch13A/SecV/PtE.1.f.)

◆ Historical information on reportable event rules, (Ch13A/SecVI/PtD.5.)

◆ Insolvency reportable event, (Ch13A/SecV/PtE.3.j.)

◆ Liquidation event reportable event, (Ch13A/SecV/PtE.3.f.)

◆ Loan default reportable event, (Ch13A/SecV/PtE.3.i.)

◆ Low-Risk Safe Harbors, (Ch13A/SecV/PtE.2.e.)

. . . Company Low-Default-Risk Safe Harbor, (Ch13A/SecV/PtE.2.e.2))

. . . Well-Funded Plan Safe Harbor, (Ch13A/SecV/PtE.2.e.1)

◆ Mandatory electronic filing of reportable event notices proposed, (Ch13A/SecV/PtE.1.g.)

◆ Post-event notice requirements, (Ch13A/SecV/PtD.1.)

◆ Public Company Waiver, (Ch13A/SecV/PtE.2.c.)

◆ Terminated plans, (Ch13A/SecV/PtE.2.g.)

◆ Transfer of benefit liabilities reportable event, (Ch13A/SecV/PtE.3.h.)

◆ Waivers for small plans, (Ch13A/SecV/PtE.2.b.), (Ch13A/SecV/PtE.3.m)

- Significant unpaid balance under minimum funding (PBGC Form 200), (Ch13A/SecV/PtC.1.)

- Termination of plan: filing requirements and termination procedures, (Ch13A/SecV/PtD), (Ch13A/SecV/PtF)

◆ Allocation of assets under ERISA §4044, (Ch13A/SecV/PtD.1.)

◆ Cash balance and other statutory hybrid plans, (Ch13A/SecV/PtE.4.)

◆ Date of filing - mailing or other delivery service, (Ch13A/SecVI/PtD.5.)

◆ Distress termination procedure, (Ch13A/SecV/PtG.2.)

. . . Bankruptcy filing date might be substituted for termination date, (Ch13A/SecV/PtF.2.c.3))

. . . Phase-in of guarantee for first 5 years, or for contingent event benefits, (Ch13A/SecV/PtF.2.c.1))

. . . Phase-in of guarantee for majority owners, (Ch13A/SecV/PtF.2.c.2))

. . . Post-bankruptcy events that affect who is the recipient of benefits, (Ch13A/SecV/PtF.2.c.3)c)viii))

. . . Premium surcharge for certain distress terminations, (Ch13A/SecV/PtB.12.)

. . . Statutory hybrid plans: special termination rules, (Ch13A/SecV/PtE.4.)

◆ Involuntary terminations, (Ch13A/SecV/PtD.8.)

◆ Majority owner foregoing benefits to make plan sufficient, (Ch13A/SecV/PtF.2.d.2))

◆ Making plan sufficient by contribution, (Ch13A/SecV/PtF.2.d.1))

◆ Missing participants, 13A.392

◆ Post-distribution certificate, (Ch13A/SecV/PtD.6.)

◆ Standard termination procedure, (Ch13A/SecV/PtD.1.)

. . . Purchase of irrevocable commitments before standard termination, (Ch13A/SecV/PtF.1.c.1))

. . . USERRA-covered service, (Ch13A/SecV/PtF.1.d.)

. . .Value of benefit liabilities, (Ch13A/SecV/PtF.1.b.)

. . . Waiver of benefits by majority owners to make plan sufficient, (Ch13A/SecV/PtF.2.d.2))




* Definition of a revenue procedure, (Ch1B/Def-RevenueProcedure)


* Definition of a revenue ruling, (Ch1B/Def-RevenueRuling)




* Exception to exclusive benefit rule, see EXCLUSIVE BENEFIT RULE

* Excise tax under IRC §4980, (Ch7/SecXVIII/PtB)

- Bankruptcy exceptions to 50% excise tax rate, (Ch7/SecXVIII/PtB.8.)

- Certain reversions exempt from excise tax, (Ch7/SecXVIII/PtB.1.)

- Exemption from excise tax for certain tax-exempt organizations, (Ch7/SecXVIII/PtB.9.)

- History of §4980, (Ch7/SecXVIII/PtB.13.)

- Increased benefits exception to 50% tax rate, (Ch7/SecXVIII/PtB.4.)

- Payment of the excise tax, (Ch7/SecXVIII/PtB.6.)

- Rate of excise tax, (Ch7/SecXVIII/PtB.2.a.)

- Replacement plan exception to 50% tax rate, (Ch7/SecXVIII/PtB.5.)

◆  Multiple transfers due to contigent litigation liability, (Ch7/SecXVIII/PtB.5.h.)

◆ Reduction of transfer amount for benefit increases adopted within 60 days before termination date, (Ch7/SecXVIII/PtB.5.b.)

◆ Suspense account allocations under replacement plan, (Ch7/SecXVIII/PtB.5.d.)

. . . Suspense account may not satisfy matching contributions under replacement plan, (Ch7/SecXVIII/PtB.5.e.1))

. . . Tax consequences if suspense account not fully allocated within 7-year ratable period, (Ch7/SecXVIII/PtB.5.d.3))

◆ Transfer of more than 25% of the surplus assets in the terminated defined benefit plan, (Ch7/SecXVIII/PtB.5.g.)

- Terminated defined benefit plan surpluses, (Ch7/SecXVIII/PtB)

* PBGC-covered plans: ERISA limitations on reversion of surplus assets, (Ch13A/SecV/PtF.11.)

* Tax issues relating to reversion, (Ch7/SecXVIII)

- Certain plan distributions treated as reversions, (Ch7/SecXVIII/PtB.12.)

- Exception from excise tax for certain reversions due to IRC §401(a)(26) enactment, (Ch7/SecXVIII/PtB.2.c.)

- Exemption for tax-exempt organizations, (Ch7/SecXVIII/PtB.9.)

- Excise tax under §4980, see Excise tax above

- Tax benefit rule, (Ch7/SecXVIII/PtA)

◆ Determining portion of reversion which is subject to tax benefit rule, (Ch7/SecXVIII/PtA.1.)

◆ Transfer of surplus from defined benefit plan to defined contribution plan, (Ch7/SecXVIII/PtA.2.)

- Transfers from defined benefit plans to defined contribution plans, (Ch7/SecXVIII/PtA.2.)

◆ Notice 88-58, (Ch7/SecXVIII/PtB.5.)

◆ Replacement plan under §4980(d), (Ch7/SecXVIII/PtB.5.)


* Airline carrier bankruptcy: option for rollover to Roth IRA, (Ch12/SecX/PtC.10.)

* Annuitization of DC plan benefits through rollover from DC plan to DB plan of same employer, (Ch3A/SecIV/PtB.2.a.)

* Annuity contract: distributions from contract may be eligible for rollover, (Ch7/SecIII/PtE.4.)

* After-tax contributions: eligible for rollover, (Ch7/SecIV/PtB.4.)

- Direct rollover required if between qualified plans or 403(b) plans, (Ch7/SecIV/PtB.4.a.2))

- Partial rollovers involving distributions that include after-tax contributions, (Ch7/SecIV/PtB.4.a.6))

◆ Allocating taxable and nontaxable amounts between rollover portion and disbursement portion, (Ch7/SecIV/PtC.5.)

. . . Multiple rollovers, (Ch7/SecIV/PtC.5.a.2)a))

. . . Transition rules (Ch7/SecIV/PtC.5.d)

* Automatic rollover rule for involuntary cashouts of $1,000 to $5,000 made on or after March 28, 2005, see DISTRIBUTIONS, FIDUCIARY LIABILITY

* Basis can be rolled over to another plan or IRA, (Ch7/SecIV/PtB.4.)

* Business started with rollover contribution to plan of start-up entity, see Rollovers as Business Start-ups (ROBS) below

* Canadian plan distributions to U.S. citizen not eligible for rollover to U.S. plans or IRAs, (Ch7/SecIV/PtB.9.a.)

* Conduit IRA (pre-2002 distributions), (Ch7/SecIV/PtD.2.a.)

* Could a plan be established solely for the purpose of accepting rollovers? (Ch3A/SecII/PtB.3.b.), (Ch3A/SecII/PtB.3.b.)

* Death benefits

- Nonspouse beneficiary may rollover to IRA to satisfy minimum distribution requirements, (Ch7/SecXIV/PtD.11.)

- Surviving spouse rollover options, (Ch7/SecXIV/PtD.1.)

* Designated Roth contributions

- Automatic rollover rules: application to Roth contributions, (Ch7/SecIV/PtE.5.d.)

- Direct rollover rules: application to Roth contributions, (Ch7/SecIV/PtE.4.)

- Partial rollovers: regulations modified, (Ch7/SecIV/PtE.1.)

* Direct rollover, (Ch7/SecIV/PtE.1.)

- Definition of direct rollover, (Ch7/SecIV/PtE.1.)

- Document language required, (Ch7/SecIV/PtC.2.c.)

- Methods of making a direct rollover, (Ch7/SecIV/PtD.2.a.)

- Notice requirements, see (Ch13A/SecVI/PtF.1.) below

- Partial direct rollovers permitted, (Ch7/SecIV/PtC.2.b.)

- Roth conversions, (Ch7/SecV/PtC.14.)

* Disaster relief relating to rollovers

- 2016 disasters, (Ch7/SecIV/ptB.15.)

- California wildfires, (Ch7/SecIV/PtB.16.)

- Midwest storms in 2008, (Ch7/SecIV/PtB.14.)

- Qualified hurricane distributions eligibile for 3-year rollover period, (Ch7/SecIV/PtB.12.) (Katrina, Rita, Wilma in 2005), (Ch7/SecIV/PtB.16.) (Harvey, Irma, Maria in 2017)

* Distribution of rollover contributions can be available at any time specified by plan, see DISTRIBUTIONS

* Dividends distributed from ESOP not eligible for rollover, (Ch7/SecIV/PtB.8.)

* Due diligence standards for accepting rollover to plan, (Ch7/SecIV/PtC.5.)

- Simplified guidance (Rev. Rul. 2014-9), (Ch7/SecIV/PtD.5.c.)

* Elective transfer distinguished from rollover, (Ch7/SecIV/PtE.1.)


* Eligible rollover distribution definition, (Ch7/SecIV/PtB)

- Basis recovery portion of distribution is eligible for rollover, (Ch7/SecIV/PtB.4.)

- Corrective distributions not eligible for rollover, (Ch7/SecIV/PtB.5.)

- Hardship withdrawals, see Hardship withdrawals below

- Levy by IRS: return of levied-upon retirement plan assets eligble for rollover, (Ch7/SecIV/PtB.17.)

- Minimum distributions

◆ Basis assigned first to minimum to determine portion of distribution eligible for rollover, (Ch7/SecIII/PtG), (Ch7/SecIII/PtG)

◆ Not eligible for rollover, (Ch7/SecIV/PtB.25.)

- Participant loan

◆ Deemed distribution not eligible for rollover, (Ch7/SecIV/PtB.6.)

- Periodic distributions generally not eligible for rollover, (Ch7/SecIV/PtB.1.)

- Single sum withdrawal of portion of account distinguished from periodic payments, (Ch7/SecIV/PtB.1.d.)

- Substantially equal payments over 10 or more years not eligible for rollover, (Ch7/SecIV/PtB.1.)

- Withholding on eligible rollover distribution, see WITHHOLDING RULES

* Explanation of rollover rules, (Ch7/SecIV)

* Frozen deposit may have relief under 60-day rollover rule, (Ch7/SecIV/PtC.3.d.1))

* Hardship withdrawals

- Hardship withdrawals are ineligible for rollover, (Ch7/SecIV/PtB.3.)

- Section 403(b) contributions withdrawn for hardship not eligible for rollover, (Ch16/SecII/PtJ.3.)

* Health savings accounts (HSAs): rollovers into HSAs, see HEALTH BENEFITS

* How is a rollover made? (Ch7/SecIV/PtC)

* IRAs

- May receive rollover, but not transfer (other than direct rollover), from qualified plan, (Ch7/SecIV/PtF.3.)

- Taxable portion of IRA distribution may be rolled over to workplace retirement plan, regardless of whether IRA is a conduit IRA, (Ch7/SecIV/PtD.1.a.)

* Joint and survivor annuity rules: application to rolled over amounts, see J&S RULES

* Levy by IRS: return of levied-upon retirment plan assets eligible for rollover, (Ch7/SecIV/PtB.17.)

* Life insurance: application of rollover rules to distributions that include life insurance contracts or surrender proceeds, (Ch7/SecX/PtB.3.)

* Limited participant (right to make rollover before otherwise eligible), (Ch1B/Def-Participant/PtC)

- Coverage testing issues for limited participants, see COVERAGE TESTING

- Nondiscrimination testing issues relating to limited participants, see ADP AND ACP TESTING, NONDISCRIMINATION TESTING

- Participant loan to limited participant, see PARTICIPANT LOANS

* Minimum 30-day election period for direct rollover, see (Ch13A/SecVI/PtF.1.) below

* Minimum distributions: interaction with rollover rules

- Determining amount ineligible for rollover when distribution is made in a distribution calendar year, (Ch6/SecVII/PtG.5.)

- Nonperiodic payments made in first distribution calendar year or later will be at least in part ineligible for rollover, (Ch7/SecIV/PtB.2.b.2))

- Only statutorily required distributions are ineligible for rollover, (Ch7/SecIV/PtB.2.e.1))

- Payments made under old definition of required beginning date may be eligible for rollover, (Ch7/SecIV/PtB.2.e.)

- Participants who retire after age 70½ or 72 will have at least part of distribution ineligible for rollover, (Ch7/SecIV/PtB.2.b.2))

- Rollovers received after RBD: effect on minimum distribution calculations, see MINIMUM DISTRIBUTION RULES

- Treated as recovery of basis first to determine portion of payment eligible for rollover, (Ch7/SecIII/PtG), (Ch7/SecIII/PtG)

* Model rollover notice, (Ch6/AppB)

* Noncash assets may be rolled over, (Ch7/SecIV/PtE.4.)

- Actual property distributed, or proceeds on sale of the property, may be rolled over, (Ch7/SecIV/PtE.4.)

- Substitution of distributee's cash not permitted, (Ch7/SecIV/PtC.4.a.)

* Nonspouse beneficiary - rollover rights, (Ch7/SecXIV/PtD.11.)

- Rollovers to inherited IRAs in order to complete minimum distribution requirements, (Ch7/SecXIV/PtD.11.)

◆ Minor beneficiaries, (Ch7/SecXIV/PtD.11.d.2))

◆ Plan must offer direct rollover option to inherited IRA in post-2009 plan years, (Ch3B/SecIII/PtI)

* Notice requirements

- 30-day minimum period to make direct rollover election, (Ch6/SecIV/PtD.3.e.)

◆ Waiver of minimum period by participant, (Ch6/SecIV/PtD.3.e.1))

- Electronic media may be used to give notice, (Ch6/SecIV/PtD.5.)

- Explanation of direct rollover option required, (Ch6/SecIV/PtD.2.c.)

◆ Exception if distribution is under $200, (Ch6/SecIV/PtD.2.c.3))

. . . Designated Roth contributions may be treated as separate plan for $200 rule, (Ch6/SecIV/PtD.2.c.3)a))

◆ Sample notice issued by IRS, (Ch6/AppB)

- Failure to provide notice not actionable under ERISA: no recovery of tax loss, (Ch13B/SecIII/PtF.4.)

- Summary notice may be given under certain circumstances, (Ch6/SecIV/PtD.2.f.)

* Participant may complete rollover of distribution that is not directly rolled over (60-day rollover), (Ch7/SecIV/PtF.3.)

- Frozen deposit may be entitled to exception to 60-day rollover period, (Ch7/SecIV/PtC.3.d.1))

- Self-certification procedure for claiming right to extension of 60-day period, (Ch7/SecIV/PtC.3.d.2))

- Sixty-day rollover period, (Ch12/SecIX/PtA.3.d.3))

◆ IRS has discretion to extend 60-day period, (Ch7/SecIV/PtC.3.d.3))

- Withholding required on eligible rollover distribution that is not directly rolled over, (Ch7/SecIV/PtC.3.c.) Also see WITHHOLDING RULES

* Participant loan

- Deemed distribution under §72(p) not eligible for rollover, (Ch7/SecIX/PtD.1.a.)

- Extended time to complete rollover of loan offsets after 2017, (Ch7/SecIX/PtE.3.a.1)a))

- Loan obligation (promissory note) may be directly rolled over to another qualified plan, (Ch7/SecIX/PtE.3.a.2))

- Offset for unpaid loan amount is eligible for rollover, (Ch7/SecIX/PtE.3.a.)

* PBGC treatment of rollover contributions held by terminated DB plan, (Ch13A/SecV/PtE.3.e.)

* Plan established solely for purpose of receiving rollovers, (Ch7/SecIV/PtD.1.e.)

* Plans from which a qualified plan may receive a rollover, (Ch7/SecIV/PtE.1.)

* Procedures for making a rollover, (Ch7/SecIV/PtC)

- Cannot impair or eliminate right to rollover, (Ch7/SecIV/PtC.2.d.1))

* QDRO payments to spouse or former spouse eligible for rollover, (Ch7/SecXV/PtB)

* Qualification of recipient plan protected if defective rollover is accepted under certain circumstances, (Ch7/SecIV/PtC.5.)

* Recipient plans of rollovers from a qualified plan, (Ch7/SecIV/PtD.1.a.)

- Qualification protected if rollover is defective, (Ch7/SecIV/PtC.5.)

- Rollover back into the distributing plan, (Ch7/SecIV/PtC.1.a.1)a))

- Roth IRAs may receive direct rollover from qualified plan (External Roth Conversion), (Ch12/SecX/PtC.2.b.), (Ch7/SecIV/PtC.1.a.2)a))

* Rollover defined, (Ch7/SecIV/PtA)

* Rollover notice to recipients of distributions, see (Ch13A/SecVI/PtF.1.) above

* Rollovers as Business Start-ups (ROBS): issues identified by IRS, (Ch7/SecIV/PtC)

* Roth 401(k) contributions, see designated Roth contributions above

* Section 403(b) plans: application of rollover rules to, see (Ch16/SecII/PtH.6.b.)

* Section 415 limits: treatment of rollovers, (Ch16/SecII/PtH.6.b.)

* Section 457(b) plans: application of rollover rules to governmental 457(b) plans, see SECTION 457(b) PLANS

* SEPs can be rolled over to qualified plan, (Ch7/SecIV/PtD.6.)


- Can be rolled over to qualified plan, (Ch7/SecIV/PtD.7.)

- Distributions within two-year penalty period under IRC §72(t)(6) may be rolled only to another SIMPLE-IRA, (Ch12/SecV/PtI.4.b.)

- Rollover rules applicable to SIMPLE-IRAs, (Ch7/SecIV/PtD.7.)

- Roth IRA may receive rollover from SIMPLE-IRA only after two-year penalty period under IRC §72(t)(6) has expired, (Ch12/SecV/PtI.4.f.)

- SIMPLE-IRAs may receive a rollover from a workplace retirement plan after 12/18/15, (Ch7/SecIV/PtD.7.b.)(Ch12/SecV/PtI.4.c.)

* Sixty-day rollover period, (Ch12/SecIX/PtA.3.d.3))

- Does 60-day period apply to direct rollover transaction? (Ch7/SecIV/PtC.2.f.)

- IRS has authority to extend the 60-day period, (Ch7/SecIV/PtC.3.d.3))

* Spousal rollover

- Decedent's IRA may receive rollover of surviving spouse's inherited benefits, (Ch7/SecXIV/PtD.2.b.)

- Direct rollover by surviving spouse, (Ch7/SecXIV/PtD.2.)

- Disclaimer: payments received by reason of disclaimer may be eligible for rollover, (Ch7/SecXIV/PtD.7.)

- Domestic partner/civil union partner, (Ch7/SecXIV/PtD.9.)

- Estate: residual beneficiary of estate, (Ch7/SecXIV/PtD.6.a.)

- Intestate succession, (Ch7/SecXIV/PtD.6.b.)

- Minimum distribution rules: effect on rollover, see MINIMUM DISTRIBUTION RULES

- Recipient plan of rollover made by surviving spouse

◆ Workplace retirement plans may receive rollover from surviving spouse, (Ch7/SecXIV/PtD.2.)

- Rollover option available to surviving spouse, (Ch7/SecXIV/PtD.1.)

◆ Rollover by surviving spouse who is a participant in the same plan as the deceased participant, (Ch7/SecXIV/PtD.2.g.)

- Same-sex marriage, (Ch7/SecXIV/PtD.9.)

- Trust beneficiary: payments received by spouse as beneficiary of trust may be eligible for rollover, (Ch7/SecXIV/PtD.5.)

* Starting up a business with a rollover, see Rollovers as Business Start-ups (ROBS) above

* Surviving spouse may rollover inherited benefits, see Spousal rollover above

* Table summarizing rollover rules, (Ch7/SecIV/PtD.9.)

* Taxes incurred because of administrator's failure to give rollover notice not actionable under ERISA, (Ch13B/SecIII/PtF.4.)

* Top heavy ratio: inclusion of rollovers, see TOP HEAVY RULES


* Trust beneficiary: rollover of payments received by surviving spouse as beneficiary of trust, (Ch7/SecXIV/PtD.5.)

* Withholding required on eligible rollover distributions that are not rolled over, see WITHHOLDING RULES


* As busines start-ups (ROBS), (Ch3A/SecIII/PtA.1.c.)



* AGI limit effective prior to January 1, 2010, (Ch12/SecX/PtC.2.e.)

* Beneficiaries: eligibility for Roth conversions, (Ch7/SecIV/PtC.1.a.2)g)i))

* Distribution processing rules: application to Roth conversions, (Ch7/SecIV/PtC.1.a.2)f))

* External Roth Conversion (non-Roth funds in workplace retirement plan rolled to Roth IRA), (Ch12/SecX/PtA.1.), (Ch12/SecX/PtC.2.b.), (Ch16/SecII/PtJ.2.f.) (403(b) plans), (Ch12/SecX/PtC.2.b.) (governmental 457(b) plans)

- Direct rollover to Roth IRAs must be an available option under plan, (Ch7/SecIV/PtC.1.a.2)a)i))

- Eligible plans, (Ch7/SecIV/PtC.1.a.2)a)iv))

* Form 1099-R reporting for Roth conversions, (Ch12/SecX/PtC.3.c.)

* Income inclusion rules, see Taxation triggered by Roth conversion below

* In-plan Roth conversions, see Internal Roth Conversion below

* Internal Roth Conversions (non-Roth funds in workplace retirement plan rolled over to designated Roth account under same plan), (Ch7/SecIV/PtC.1.a.2)b)iii)A)), 11.676, (Ch16/SecII/PtJ.2.g.) (403(b) plans), (Ch7/SecIV/PtC.1.a.2)b)) (governmental 457(b) plans)

- Anti-cutback rule: Internal Roth Conversion right is not protected, (Ch7/SecIV/PtC.1.a.2)b)vi))

- Distributable funds only for pre-2013 conversions, (Ch7/SecIV/PtC.1.a.2)b)iii)B))

- "Five-year clock" started by an Internal Roth Conversion (Ch7/SecIII/PtI.1.a.1.)a))

- How an Internal Roth Conversion is made, (Ch7/SecIV/PtC.1.a.2)b)ii))

- Permissible restrictions on Internal Roth Conversions, (Ch7/SecIV/PtC.1.a.2)b)iii)A))

- Plan amendments required, (Ch7/SecIV/PtC.1.a.2)b)viii))

◆ Special timing rules for amendments adopted in conjunction with law changes, (Ch7/SecIV/PtC.1.a.2)b)viii))

- Restricting new in-service distribution options to direct rollover Internal Roth Conversions, (Ch7/SecIV/PtC.1.a.2)b)v))

* IRA-Based Roth Conversion (non-Roth IRA to Roth IRA), (Ch12/SecX/PtC.2.a.)

- Failed conversion, (Ch12/SecX/PtC.7.)

- Partial conversions, (Ch12/SecX/PtC.4.b.3))

- Reconversions, (Ch12/SecX/PtD.2.)

- SEPs and SIMPLE-IRAs may be converted to Roth IRA in an IRA-Based Roth Conversion, (Ch12/SecX/PtC.2.a.)

- Two-year income inclusion period if conversion done in 2010, (Ch12/SecX/PtC.4.b.)

- Valuation of annuity involved in conversion, (Ch12/SecX/PtC.5.)

◆ Safe harbor valuation method, (Ch12/SecX/PtC.5.d.)

* Participant loans: Internal Roth Conversion of outstanding balance, (Ch7/SecIV/PtC.1.a.2)i))

* Premature distribution penalty exception, (Ch7/SecV/PtC.14.)

- Recapture rule for certain distributions made within 5 years after conversion, (Ch7/SecV/PtC.14.)

◆ Ordering rule for Internal Roth Conversions, (Ch7/SecV/PtC.14.c.2))

◆ Ordering rule for Roth IRAs, (Ch7/SecV/PtC.14.c.1))

* Taxation triggered by Roth conversion, (IRA-Based Roth Conversion), (Ch7/SecIV/PtD.1.a.)

- "Do over" election (recharacterization) to reverse tax consequences available only to External Roth Conversion or IRA-Based Roth Conversion, (Ch12/SecX/PtD)

- Form 8606 reporting requirements for conversions, (Ch7/SecIV/PtC.1.a.2)c)ii))

- NUA exclusion not available, (Ch7/SecIV/PtC.1.a.2)c)iv))

- Special tax rule for 2010 conversions, (Ch7/SecIV/PtC.1.a.2)c)ii))

◆ Acceleration of income if withdrawn before 2012, (Ch7/SecIV/PtC.1.a.2)c)ii)A))

* Withholding requirements on External and Internal Roth Conversions, (Ch7/SecIV/PtC.1.a.2)d))


* Adjusted gross income requirements, (Ch12/SecX/PtA.3.)

* Age 70½ restriction not applicable, (Ch12/SecX/PtA.45.)

* Compensation definition for Roth IRA purposes, (Ch12/SecX/PtA.1.)

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

* Conversions of non-Roth IRA to Roth IRA, see ROTH CONVERSIONS

* Deemed Roth IRA accounts allowed in workplace retirement plans, (Ch12/SecIX/PtG.1.b.)

* Definition of a Roth IRA, (Ch12/SecX)

* Direct rollover from qualified plan to Roth IRA (External Roth Conversion), (Ch12/SecX/PtC.2.b.), (Ch7/SecIV/PtC.1.a.2)a)) Also see ROTH CONVERSIONS

* Distributions from Roth IRAs, (Ch12/SecX/PtB)

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

- Calculation of 5-year period for qualified distributions, (Ch12/SecX/PtB.1.a.)

- Nonqualified distributions taxed with respect to earnings, (Ch12/SecX/PtB.2.)

- Surviving spouse who elects to treat Roth IRA as his/her own, (Ch12/SecX/PtB.4.b.)

- Tax-free treatment for qualified Roth IRA distributions, (Ch12/SecX/PtC.5.)

* Exemption from certain minimum distribution requirements, see MINIMUM DISTRIBUTIONS

* Form 8606 used to track Roth IRAs, (Ch12/SecX/PtG.1.)

* IRA-Based Roth Conversions, see ROTH CONVERSIONS

* Model forms, (Ch12/SecX/PtF)

* Premature distribution penalty

- Conversions from non-Roth IRAs to Roth IRAs ("IRA-Based Roth Conversions")

◆ Income included as result of conversion is exempt from penalty, (Ch12/SecX/PtC.6.)

◆ Ordering rule for determining whether distribution is attributable to conversion amounts, (Ch12/SecX/PtC.6.)

◆ Taxable portion of distribution subject to penalty if withdrawn during 5-year period following conversion, (Ch12/SecX/PtC.6.)

- Not applicable to tax-free withdrawals from Roth IRAs, (Ch7/SecV/PtD.2.a.)

* Recharacterization of IRA contributions, (Ch12/SecX/PtD)

- Must be made by due date of tax return (including extensions), (Ch12/SecX/PtD.1.)

◆ Automatic extension under §301.9100-2(b) available, even though tax return due date was not extended, (Ch12/SecX/PtD.1.b.)

* Reconversions, see Rollovers below

* Reporting requirements for Roth IRAs, (Ch12/SecX/PtG)

* Rollovers

- Conversion of non-Roth IRA into Roth IRA ("IRA-Based Roth Conversions"), (Ch12/SecX/PtC.2.a.)


- Deemed Roth IRA accounts in employer-sponsored plan

◆ Rollover to Roth IRA permitted, (Ch12/SecX/PtC.1.d.)

- External Roth Conversions (rollover of non-Roth funds from workplace retirement plan to Roth IRA), (Ch12/SecX/PtA.1.), (Ch12/SecX/PtC.2.b.) Also see ROTH CONVERSIONS

- Failed conversion, (Ch12/SecX/PtC.7.)

- Partial rollovers involving Roth contributions, (Ch7/SecIV/PtE.1.)

- Reconversions, (Ch12/SecX/PtD.2.)

- Rollovers between Roth IRAs, (Ch12/SecX/PtC.1.)

- Roth IRA may be established solely for the purpose of receiving a rollover, (Ch12/SecX/PtC1.a.1))

RULE 6c-10, see PLAN ASSETS (Mutual funds)

RULE 12b-1, (Ch14/SecIII/PtA.2.), Also see PLAN ASSETS (Mutual funds)

RULE 12b-2, see PLAN ASSETS (Mutual funds)

RULE 22c-2, see PLAN ASSETS (Mutual funds)