Category Archives: EGTRRA Restatement Series

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EGTRRA Restatement Deadline for Defined Benefit Pension Plans Fast Approaching

While much of the retirement plan world is understandably focused on the upcoming fee disclosure deadlines, there’s another deadline that’s looming closer. It’s April 30, 2012, the date by which pre-approved defined benefit pension plans must be restated for EGTRRA. Here are frequently asked questions that should be helpful in helping you understand this important … Continue Reading

IRS announces 50% fee discount to “fix” plans not timely amended for EGTRRA

 Retirement plans can get get pretty complicated also, but "fixing" one doesn’t necessarily have to be. That’s the focus of the recent IRS announcement reaching out to employers who did not timely amend their Plans for EGTRRA. Here’s the background. Most retirement plans had to be amended and restated no later than April 30, 2010 to … Continue Reading

The EGTRRA Restatement Series, Part 4. The Summary Plan Description, electronically speaking

This is the fourth in our EGTRRA Restatement Series, the purpose of which is to help retirement plan sponsors handle the required amendment and restatement of their retirement plans. Last week, I discussed plan document choices. Today’s post is about the Summary Plan Description ("SPD") and its distribution requirements – electronically speaking. For many retirement … Continue Reading

The EGTRRA Restatement Series: Part 1. Why A Law Passed In 2001 Is So Important To Retirement Plans In 2009

Back at the end of last year, 403(b) plans had a looming deadline. It was the January 1, 2009 effective date for the new IRS 403(b) regulations.  I blogged about that deadline in our series of posts we called 403(b) Crunch Time. I was joined in that series by our blogging buddy Bob Toth, Of Counsel to … Continue Reading