FIS - Relius, Benefit Planning and Recordkeeping Solutions
TOPICAL INDEX
[Note: Every item in ERISA Forms appears in this Topical Index. The number in parentheses is the page reference. When searching for a particular form or checklist, the user also should consult the index of items included behind the applicable Tab. For example, ERISA §204(h) Notice (706) appears in the Topical Index under Amendment of Plan, Disclosure to Participants, under its own heading and under Termination of Plan. This item also appears in the Table of Contents after the Tab for DOL Disclosures items.]
401(k) PLANS – See Tab Table of Contents
Also see Code §401(k) Plans
Abandoned Plans
Final Notice *(694)
Notice of Intent to Terminate Plan (691)
Notification of Plan Abandonment and Intent to Serve as
Notice of Plan Termination (693)
Qualified Termination Administrator (692)
Schedule QTA – Special Terminal Report for Abandoned
Plan (695)
Special Terminal Report Instructions for Abandoned
Plans (695A)
Administration
Employer’s Declaration of Contribution and Transmittal to Trustee (914)
Letter to Alternative Payee Enclosing Distribution Forms (666)
Letter to Participant/Alternate Payee Upon Adverse QDRO Determination (665)
Letter to Participant/Alternate Payee Upon Favorable QDRO Determination (664)
Letter to Participant/Alternate Payee Upon Receipt of Domestic Relations Order (663)
Plan Related Expenses (618)
Post-Severance Compensation Client Letter (667)
Amendment of Plan
Adopt “Good Faith” EGTRRA Amendment (514)
Apply Code §401(a)(9) Final Regulations (515)
Amendment for EACA And QACA Provisions of Pension Protection Act of 2006 (Terminating Defined Contribution Plan) (523)
Amendment for EACA Provisions of Pension Protection Act of 2006 (Governmental 457(b) Plan) (532)
Amendment for Final 415 Regulations, Pension Funding Equity Act And Final 411 Regulations (Defined Benefit Plan) (525)
Amendment for Final NRA Regulations (Defined Benefit Plan (535)
Amendment for Final NRA Regulations (Defined Contribution Plan (534)
Amendment for Hurricane Relief Acts (526)
Amendment for Pension Protection Act of 2006 And Other Law Changes (Defined Benefit Plan) (520)
Amendment for Pension Protection Act of 2006 and Other Law Changes (Defined Contribution Plan) (519)
Amendment for Pension Protection Act of 2006 and Other Law Changes (457(b) Plan) (521); (521A)
Amendment for the Final 415 Regulations (524)
Amendment to Elect into Safe Harbor Nonelective Contribution (537)
Automatic rollover IRAs – Mandatory Distribution Amendment (516)
Change of Plan Year - Minutes (411)
Change of Plan Year For Defined Benefit Plan (502)
Change of Plan Year For Defined Contribution Plan (501)
Checklist for Change of Plan Year (639)
Continuation of Plan by LLC Minutes (412)
Deemed IRA Contributions – Amendatory Agreement (518)
Defined Contribution Plan Amendments since GUST Restatement (646)
Eliminate Joint & Survivor Annuity Option (512)
Elimination of Life Insurance Minutes (410)
ERISA §204(h) Notice (706); (707)
Merger of Plans Minutes (409)
Money Purchase Plan Transfer (Rev. Rul. 94-76) (505)
Plan Restatement Minutes (404)
Post-EGTRRA Amendment – Amendatory Agreement (517)
Reduction in Contribution Rate Minutes (405)
Resolution To Amend To Eliminate Prior Provisions (354)
SBJPA Amendatory Agreement (Defined Benefit Plan) (508)
SBJPA Amendatory Agreement (Defined Contribution
Plan) (507)
SBJPA Client Letter (661)
Substitution of Amended Pages or Articles Minutes (406)
Summary of Material Modification (703)
Supplemental Amendment for HEART and WRERA (457(b) Plan) (522)
Supplemental Amendment for HEART and WRERA (Defined Contribution Plan) (536)
Unanimous Consent of Directors in Lieu of Special Meeting (400A)
Wrap-Around 401(k) Plan Election (314)
ANCILLARY FORMS – See Tab Table of Contents
Annual Additions (Code §415)
Dollar Limitation Table (608)
Annual Reports
Reporting and Disclosure Checklist (615)
See Reporting Requirements
Automatic Contribution Arrangements
401(k) Plan Automatic Contribution Arrangement Salary Reduction Agreement (Contrary Deferral Election (316)
Automatic Contribution Arrangement (Including Default Investment) Notice for Plan Year Beginning _____ (315)
Automatic Contribution Arrangement Characteristics (376)
Eligible Automatic Contribution Arrangement (EACA) Notice
for Plan Year Beginning _____ (317)
Eligible Automatic Contribution Arrangement Salary Reduction Agreement (Contrary Deferral Election) (318)
Qualified Automatic Contribution Arrangement (QACA) Notice
for Plan Year Beginning _____ (319)
Qualified Automatic Contribution Arrangement (QACA) (Not a EACA) Notice For Plan Year Beginning _____ (320)
Qualified Automatic Contribution Arrangement (QACA) (Not a EACA) Notice For Plan Year Beginning _____ (Matching Contribution) (320A)
Qualified Automatic Contribution Arrangement (QACA) which is an Eligible Automatic Contribution Arrangement (EACA) Notice for Plan Year Beginning _____ (319A)
Qualified Default Investment Alternative Notice (759)
Summary Instructions for use of Automatic Contribution Forms (374)
Beneficiary
Beneficiary Designation (111J&S); (111NoJ&S); (111E) (209)
Beneficiary Designation for IRA (953); (954)
Beneificary Distribution Election in IRA (957)
Instructions for Designation or Changing Beneficiary (110);
(208)
Instructions for Designating or Changing Beneficiary in an IRA (955)
Non-Spouse Beneficiary Distribution Election (115)
Surviving Spouse Distribution Election (114NoJ&S); (114J&S)
Trust Beneficiary, Participant’s Certification of (111B)
Trust Document and Agreement to supplement,
Participant’s Notice of Delivery of (111A)
Benefit Statements
Annual Fee disclosure statement – proposed regulation (724)
Defined Contribution Plan Periodic Annual Benefit Statement (721)
Defined Contribution Plan Quarterly Benefit Statement (722)
Notice Regarding Electronic Periodic Benefit Statements (725)
Quarterly Benefit/Fee Disclosure Statement – proposed regulations (723)
Blackout Notice
DOL Model “Blackout Period” Notice to Participants (913)
Sample “Blackout Period” Notice to Participants (912)
Change of Plan Year
Change of Plan Year Minutes (411)
Checklist for Change of Plan Year (639)
Form 5308 (890)
CHECKLISTS/WORKSHEETS – See Tab Table of Contents
Client Correspondence
Appendix E – Acknowledgement Letter (658)
Plan Distributions Client Letter (653)
SBJPA Client Letter (661)
Summary Plan Description Transmittal Letter (652)
Closing Agreement Program - See Disqualification
Code §401(k) Plans
See 401(k) Plans Tab
See Safe Harbor 401(k) Plan
See Negative Election 401(k) Plan
401(k) Salary Reduction Agreement (301)
Combined Supplemental Safe Harbor 401(k) Plan – Notice to Employees and Safe Harbor 401(k) Plan Notice (Safe Harbor Nonelective Contribution) (348)
Comparison of Plan Characteristics (630)
Hardship Withdrawal Election (321J&S); (321NoJ&S); (321ANoJ&S)
Sample Application Package for Prototype 401(k) Profit Sharing Plan (871)
Summary Plan Description (700)
Code §415 - See Annual Additions
Code §457 Plan
Comparison of Plan Characteristics (630)
Special Tax Notice (104F)
Compensation
Comparison of Safe Harbor Nondiscriminatory Definitions of Compensation (626)
Demonstration 9 (860)
Dollar Limitations Table (608)
Permissible Definitions (627)
Controlled Groups
Participation Agreement (909)
Corrective Programs
EPCRS Correction Methods for Listed Operational Errors (617)
EPCRS Programs for Qualified Plans (616)
Underpayment Interest Rate under Code §6621(a)(2) (627)
Coverage Requirements
Demonstration 4 (854)
Demonstration 5 - Average Benefit Test (855)
Employee Data Form (885)
Deemed Distributions - See Distributions
Defined Benefit Plan
Amendatory Agreement For Change of Plan Year (502)
Amendment for Final NRA Regulations (Defined Benefit Plan (535)
Amendment for Pension Protection Act of 2006 and Other Law Changes (Defined Benefit Plan) (520)
Beneficiary Designation (209)
Client Memorandum – Administrative Forms (214)
Defined Benefit Plan Termination Minutes (407)
Designating or Changing Beneficiary (208)
Direct Rollover Transmittal (221)
Distribution Package Directory (201)
Elective Transfer (222)
Employee Census (611)
Explanation of Plan Distribution Forms (200)
Installment/Annuity/Required Minimum Distribution
Election (207)
Non-Spouse Beneficiary Distribution Election (212)
Notice To Trustee (205)
Participant Distribution Election (203A); (203B)
Participant Distribution Notice (202)
Plan Administrator’s Statement Regarding Distributing Plan’s Qualified Status (223)
Postponement of Distribution Election (206)
Preretirement Survivor Annuity Memorandum (210)
SBJPA Amendatory Agreement (Defined Benefit Plan) (508)
SBJPA Client Letter (661)
Special Tax Notice Regarding Plan Payments
Alternative Notice For Participant (204B)
Alternative Notice For QDRO Alternate Payee (204D)
Alternative Notice For Surviving Spouse (204C)
IRS Safe Harbor Notice (204A)
Rollover Notice For Non-Spouse Beneficiary (212A)
Summary of Material Modifications [PPA amendments – Defined Benefit Plan] (717)
Summary Plan Description (702)
Surviving Spouse Distribution Election (213A); (213B)
Waiver of Preretirement Survivor Annuity (211)
Defined Contribution Plan
Adoption of New Plan Minutes (Corporation) (400)
Adoption of New Plan Minutes (Partnership/LLC) (401)
Amendatory Agreement For Change of Plan Year (501)
Amendment for Final NRA Regulations (Defined Contribution Plan (534)
Amendment for HEART and WRERA (403(b) Plan) (1192)
Amendment for Pension Protection Act of 2006 and Other Law Changes (Defined Contribution Plan) (519)
Amendments since GULST Restatement (646)
Beneficiary Designation (111J&S); (111NoJ&S);
Certificate of Corporate Resolution (402)
Checklist for Defined Contribution Plan Merger (641)
Checklist for Defined Contribution Plan Termination (640)
Client Memorandum - Qualified Plan Administrative
Forms (116J&S); (116NoJ&S)
Confirmation - Adoption of New Plan (Sole Proprietorship)
(403)
Considering the Qualified Plan (654)
Corrective Distribution Letter (Excess Contributions and
Excess Aggregate Contributions) (323)
Corrective Distribution Letter (Excess Deferrals) (324)
Designating or Changing Beneficiaries (110)
Distribution Package Directory (101)
Direct Rollover Transmittal (121)
Elective Transfer (117J&S); (117NoJ&S)
Elective Transfer (Transfers after December 31, 2001) (118)
Employee Census (611)
Explanation of Plan Distribution Forms (100)
GUST/EGTRRA Plan Restatement (404A)
Hardship Withdrawal Election (109J&S); (109NoJ&S); (321J&S); (321NoJ&S); (321A NoJ&S)
In-Service Withdrawal Election (108NoJ&S)
Installment/Required Minimum Distribution Election (106)
Non-Spouse Beneficiary Distribution Election (115)
Notice to Trustee (105)
Optional Forms of Benefit, Rights and Features
Checklist (605)
Participant Distribution Election (103A); (103BJ&S); (103BNoJ&S); (103C); (103D)
Participant Distribution Notice (102J&S); (102NoJ&S); (102BJ&S); (102BNoJ&S)
Plan Termination Minutes (408)
Postponement of Distribution Election (107)
Preretirement Survivor Annuity Explanation (112J&S)
Rollover Contribution (122)
SBJPA Amendatory Agreement (Defined
Contribution Plan) (507)
SBJPA Client Letter (661)
Special Tax Notice Regarding Plan Payments
Alternative Notice For Participants (104B)
Alternative Notice For QDRO Alternate Payee (104D)
Alternative Notice For Surviving Spouse (104C)
IRS Safe Harbor Notice (104A)
Summary of Material Modifications [PPA amendments – Defined Contribution Plan] (716)
Summary Plan Description (700)
Summary Plan Description Checklist (603)
Supplemental Amendment for HEART and WRERA (Defined Contribution Plan) (536)
Surviving Spouse Distribution Election (114NoJ&S); (114J&S)
Waiver of Preretirement Survivor Annuity (113J&S)
Determination Letter
Employee Data Form (885)
Form SS-4 (876)
Notice to Interested Parties (861)
Sample Forms
Demonstration For Compensation Test (Code
§414(s) (883)
Determination Letter Application Package for Individually-designed Cross-Tested 401(k) Profit Sharing Plan (872)
Determination Letter Application Package for Prototype 401(k) Profit Sharing Plan (871)
Form 5308 (890)
Form 5310 Package (877)
Form 5329 - Premature Distribution (888)
Form 5330 - Nondeductible Employer
Contribution (886)
Form 5330 - Prohibited Transaction (887)
Summary Annual Report (881)
Schedule Q Demonstrations
Average Benefit Test (855)
Benefits, Rights and Features (853)
Compensation Test (Code §414(s)) (860)
Disaggregation, Aggregation and Restructuring (854)
Floor-Offset Arrangement (859)
General Nondiscrimination Test (856)
Minimum Participation Test (Code §401(a)(26)) (852)
Pre-Participation or Imputed Service (858)
Qualified Separate Lines of Business (851)
Uniform Points Allocation Formula (857)
Summary of Schedule Q Demonstrations (850)
DETERMINATION LETTER/GOVERNMENT FORMS – See Tab Table of Contents
Direct Rollover - See Rollovers
Disclosure to Participants
Distribution Notice (102BJ&S); (102BNoJ&S); (102CJ&S); (102CNoJ&S); (202)
ERISA §204(h) Notice (706); (707)
Interested Party Notice - see Determination Letter
Investment Policy Statement (757)
Model SPD (700)
Notice of Participant Directed Investments (752)
Reporting and Disclosure Checklist (615)
Request for Review of Claim Denial (708)
Sample Summary Annual Report (881)
Special Tax Notice (104A, 104B, 104C, 104D; 204A, 204B, 204C, 204D)
Summary Annual Report (704)
Summary of Material Modification (703)
Charges to Participants’ Accounts (712; 713)
Elimination of Joint and Survivor Annuity Option (711)
Discrimination - See Nondiscrimination
Disqualification
Sample IRS Examination Checklist (612)
Sample VCP Submission Letter (656)
VCP Checklist (657)
DISTRIBUTION FORMS – DEFINED CONTRIBUTION – See Tab Table of Contents
DISTRIBUTION FORMS – DEFINED BENEFIT – See Tab Table of Contents
Distributions
Automatic Rollover IRAs – Mandatory Distribution Amendment (516)
Beneficiary Designation (111J&S); (111NoJ&S); (209)
Beneficiary Distribution Election (957)
Checklist for Reporting Excess Amounts (371)
Client Memorandum - Qualified Plan Administrative
Forms (116J&S); (116NoJ&S)
Corrective Distribution Letter (Excess Contributions and
Excess Aggregate Contributions) (323)
Corrective Distribution Letter (Excess Deferrals) (324)
Designating or Changing Beneficiaries (110); (208)
Distribution Package Directory (101); (201)
Direct Rollover Transmittal (121); (221)
Election Regarding Required Minimum Distribution (911)
Elective Transfer (117J&S); (117NoJ&S); (118); (222)
Explanation of Plan Distribution Forms (100); (200)
Hardship Withdrawal Election (109J&S); (109NoJ&S)
In-Service Withdrawal Election (108NoJ&S)
Installment/Annuity/Required Minimum Distribution
Election (207); (207A)
Installment/Required Minimum Distribution Election (106)
Letter to Alternate Payee Enclosing Distribution Forms (666)
Non-Spouse Beneficiary Distribution Election (115); (212)
Notice to IRA Owner of Required Minimum Distribution [Notice 2002-27 Alternative 1] (958)
Notice to IRA Owner of Required Minimum Distribution [Notice 2002-27 Alternative 2] (959)
Notice to Trustee (105); (205)
Participant Distribution Election (103A); (103BJ&S); (103BNoJ&S); (103C); (103D); (203A); (203B)
Participant Distribution Notice (102J&S); (102NoJ&S); (202)
Plan Distributions Client Letter (653)
Postponement of Distribution Election (107); (206)
Premature Distribution Penalty Tax (647)
Preretirement Survivor Annuity Explanation (112J&S)
Preretirement Survivor Annuity Memorandum (210)
Recipient Plan’s Statement/Acceptance of Direct Rollover (124)
Required Distributions
Table for Determining Maximum Periodic Annuity Payments to Nonspouse Survivor (620)
Uniform Lifetime Table (619)
Rollover Contribution (122)
Surviving Spouse Distribution Election (114NoJ&S); (114J&S); (213A); (213B)
Transferee Plan’s Representation Regarding Application of 401(k) Plan Distribution Restrictions (305)
Waiver of Preretirement Survivor Annuity (113J&S); (211)
Elective Transfer
Elective Transfer (117J&S); (117NoJ&S); (222)
Eligibility
Economics of Participation Alternatives (631)
Election Not to Participate (907)
Election to Participate (908)
Employer Securities
Election to Divest Publicly Traded
Employer Stock (922)
Notice of Your Rights Concerning
Employer Securities (Divestment
Notice) (921)
EPCRS - See Correction Programs
ERISA §204(h) Notice - See Disclosure to
Participants
Excise Tax
Private Letter Ruling Request (650)
Sample Form 5330 for Nondeductible Employer Contribution
(886)
Sample Form 5330 for Prohibited Transaction (887)
Sample Form 5329 for Premature Distribution (888)
Fiduciary Responsibility
404(c)-Relief in a “Nutshell” (758)
Change of Investment Election (754)
Duty to Disclose to Participants - see DISCLOSURE
TO PARTICIPANTS
ERISA §404(c) Plan Checklist (750)
Investment Manager Services Agreement (756)
Investment Policy Statement (757)
Notice of Appointment of Trustee (901)
Notice to Interested Parties (PTE 2002-51) (674)
Participant Direction of Investment (753); (755)
Participant Direction of Investment Agreement (751)
Participant Notice Regarding Participant Directed
Investments (752)
Resignation of Office of Trustee (900)
Sample Voluntary Fiduciary Correction Program Application (673)
Transmittal of Trustee Appointment Form (655)
Underpayment Interest Rate under Code §6621(a)(2) (629)
Form 5300 Series - See Determination Letter
Form 5500 - See Reporting Requirements
Frozen Plans
ERISA §204(h) Notice (706); (707)
Reduction in Contribution Rate Minutes (405)
GATT - See Amendment of Plan
Individual Retirement Account (IRA)
Beneficiary Designation (953)
Beneficiary Designation (954)
Beneficiary Distribution Election (957)
Consent of Spouse for Community Property State (956)
Instructions for Designating or Changing Beneficiary (955)
Notice of Revocation (960)
Notice to IRA Owner of Required Minimum Distribution [Notice 2002-27 Alternative 1] (958)
Notice to IRA Owner of Required Minimum Distribution [Notice 2002-27 Alternative 2] (959)
Qualified Rollover Contribution (962)
Qualified Rollover Contribution (963)
Required Minimum Distribution Election (961)
Interested Party Notice - See Determination Letter
Joint and Survivor Annuity - See Qualified Joint and Survivor Annuity
Life Insurance
Elimination of Life Insurance Minutes (410)
Life Insurance Election (910)
Loan(s) (Participant Loans)
Irrevocable Pledge and Assignment (804)
Loan Application (803)
Loan Policy (800)
Promissory Note (Fixed Interest Rate) (801); (801A)
Promissory Note (Variable Interest Rate) (802); (802A)
Mergers and Transfers
Checklist for Defined Contribution Plan Merger (641)
Checklist for Defined Contribution Plan Termination (640)
Checklist: Money Purchase Plan Termination or Merger into Profit Sharing Plan (638)
Continuation of Plan by LLC (412)
Elective Transfer (117J&S); (117NoJ&S); (222)
Merger and Transfer Agreement (902)
Merger of Plans Minutes (409)
Transfer Agreement (902A); (902B)
Minimum Participation Requirements
Demonstration 2 (852)
Multiple Employers
Demonstration 4 (854)
Negative Election 401(k) Plan
Annual Notification of Salary Reduction Amount (303)
Initial Notification of Salary Reduction Amount (304; 305)
Salary Reduction Agreement – Negative Election (302)
Also see Automatic Contribution Arrangements
Nondiscrimination
Demonstration 3 - Benefits, Rights and Features (853)
Demonstration 6 - General Test (856)
Demonstration 4 - Disaggregation, Aggregation, Restructuring
(854)
Demonstration 6 - Uniform Points Allocation Formula (857)
Demonstration 8 - Floor-Offset (859)
Employer’s Declaration of Contribution and Transmittal to Trustee (914)
Entitlement to Gateway Allocation and Top-Heavy Minimum Allocation in Cross-tested Plan Designs (634)
Sample Application – Cross-tested Plan (872)
Taxable Wage Base Table (609)
Use of Contribution Types in Nondiscrimination Testing (628)
Non-Spouse Beneficiary
Non-Spouse Beneficiary Distribution Election (115)
Notice Requirements - See Disclosure to Participants
Orphan Plans – See Abandoned Plans
Participant Elections
Change of Investment (754)
Election Not to Participate (907)
Election to Participate (908)
Hardship Withdrawal (109J&S); (109NoJ&S); (321A NoJ&S)
In-Service Withdrawal Election (108NoJ&S)
Installment/Annuity/Required Minimum Distribution
(207); (207A)
Installment/Required Minimum Distribution (106)
Life Insurance (910)
Participant Distribution (103A); (103BJ&S); (103BNoJ&S); (203A); (203B)
Postponement of Distribution (107); (206)
Request for Review of Claim Denial (708)
Vesting Schedule (906)
Participant Direction of Investment
404(c)-Relief in a “Nutshell” (758)
Appendix to §2550.404a-5 – Model Comparative Chart (729)
Change of Investment Election (754)
Checklist of Participant Fee Disclosure Requirements – ERISA §404(a) Regulations (606)
Investment Policy Statement (757)
Participant Direction of Investment Agreement (751)
Participant Fees Annual Disclosure Statement (727)
Participant Fees Quarterly Disclosure Statement (728)
Participant Notice (752)
Participant Direction of Investment Form (753); (755)
PARTICIPANT DIRECTION/FIDUCIARY RESPONSIBILITY – See Tab Table of Contents
Participant Loans - See Loans
PARTICIPANT LOANS – See Tab Table of Contents
Plan Amendments - See Amendment of Plan
Plan Distributions - See Distributions
PLAN RELATED AMENDMENTS – See Tab Table of Contents
PLAN RELATED MINUTES – See Tab Table of Contents
Plan Termination - See Termination of Plan
PRACTITIONER LETTERS/IRS/DOL CORRECTION – See Tab Table of Contents
Predecessor Employers
Continuation of Plan by LLC Minutes (412)
Demonstration 7 (858)
Private Letter Ruling
Private Letter Ruling Request (650)
Prohibited Transactions
Comparison of Prohibited Transaction Class Exemptions (633)
Form 5330 for Nondeductible Employer Contribution
(886)
Form 5330 for Prohibited Transaction (887)
QDROs/Qualified Domestic Relations Orders
Beneficiary Designation by QDRO Alternate Payee (111E)
Plan Administrator’s Letter to Alternative Payee Enclosing Distribution Forms (666)
Plan Administrator’s Letter to Participant/Alternate Payee Upon Adverse QDRO Determination (665)
Plan Administrator’s Letter to Participant/Alternate Payee Upon Favorable QDRO Determination (664)
Plan Administrator’s Letter to Participant/Alternate Payee Upon Receipt of Domestic Relations Order (663)
Qualified Domestic Relations Order (903)
Qualified Domestic Relations Order (Defined Benefit Plan) (903A)
QDRO Determination Checklist (905)
QDRO Procedure (904)
Special Tax Notice (104D); (204D)
QJSA/Qualified Joint and Survivor Annuity
Beneficiary Designation (111J&S); (111NoJ&S); (209)
Client Memorandum (116J&S); (116NoJ&S)
Elective Transfer (117J&S); (117NoJ&S); (222)
Hardship Withdrawal (109J&S); (109NoJ&S)
In-Service Withdrawal Election (108NoJ&S)
Installment/Annuity/Required Minimum Distribution (207); (207A)
Participant Distribution Election (103BJ&S); (103BNoJ&S); (203B)
Surviving Spouse Distribution Election (114NoJ&S); (114J&S); (213A); (213B)
QPSA/Qualified Preretirement Survivor Annuity
QPSA Explanation (112J&S)
QPSA Memorandum (210)
Surviving Spouse Distribution Election (114NoJ&S); (114J&S); (213B)
Waiver (113J&S); (211)
Qualified Plan
Comparison of Plan Characteristics (630)
Comparison of Qualified Plan Attribution Rules (637)
Considering the Qualified Plan (654)
Laws Affecting Qualified Plans (636)
Memorandum Maintaining the Qualified Plan (651)
Reporting and Disclosure Requirements
401(k) Annual Notice Content (375)
Annual Return/Report (Form 5500 Series)
Comparison of Form 5500-SF – “eligible Plan Assets” and Small Plan Audit Waiver “Qualifying Plan Assets (600)
DFVC Program (623)
Form 2848 (891)
Form 5330 - see PROHIBITED TRANSACTIONS
Form SS-4 (876)
Notice 2002-23 regarding DFVC Program (624)
Plan Administrator’s Authorization to Service Provider to Submit 2009 Form 5500 (or 5500-SF) Electronic Filing and Disclosures (669)
Reporting and Disclosure Checklist (615)
Summary Annual Report for Qualified Retirement Plan (881)
Summary of Reporting and Disclosure by Type of Plan (635)
Summary Annual Report with small Plan Audit Waiver Disclosures (705)
Required Minimum Distribution
Client Letter Regarding Change in RMD Rules (671)
Election Regarding Required Minimum Distribution (911)
Excerpt from TABLE VI of Treas. Reg. §1.72-9: Ordinary Joint Life and Last Survivor Factors (622)
Installment/Required Minimum Distribution (106)
Installment Annuity/Required Minimum Distribution Election
(207)
Notice to IRA Owner of Required Minimum Distribution [Notice 2002-27 Alternative 1] (958)
Notice to IRA Owner of Required Minimum Distribution [Notice 2002-27 Alternative 2] (959)
Required Minimum Distribution Election [IRA] (961)Single Life Table (621)
Table for Determining Maximum Periodic Annuity Payments to Nonspouse Survivor (620)
Uniform Lifetime Table (619)
Rollovers
Automatic Rollover IRAs – Mandatory Distribution Amendment (516)
Direct Rollover Transmittal (121); (221)
Participant Distribution Election (103A); (103BJ&S); (103BNoJ&S); (203A, 203B)
Plan Administrator’s Statement Regarding Distributing Plan’s Qualified Status (123)
Qualified Rollover Contribution [IRA] (962); (963)
Recipient Plan’s Statement of Acceptance of Direct Rollover (124)
Retirement Rollover Chart (625)
Rollover Contribution (122)
Special Tax Notice Regarding Plan Payments
Alternative Notice For Participants (104B); (204B)
Alternative Notice For QDRO Alternate Payee (104D);
(204D)
Alternative Notice For Surviving Spouse (104C); (204C)
IRS Safe Harbor Notice (104A); (204A)
IRS Safe Harbor Notice – 457 Plan (104F)
Special Tax Notice Regarding Governmental 457 Plan Payments (Alternative to IRS Safe Harbor Notice - For Participant (1222)
Special Tax Notice Regarding Governmental 457 Plan Payments (Alternative to IRS Safe Harbor Notice - For Surviving Spouse)(1223)
Special Tax Notice Regarding Governmental 457 Plan Payments (Alternative to IRS Safe Harbor Notice - For QDRO Alternate Payee) (1224)
Special Tax Notice Regarding Governmental 457 Plan Payments ((Alternative to IRS Safe Harbor Notice – for Non-spouse Beneficiary) (1225)
Safe Harbor 401(k) Plan
401(k) Safe Harbor Plan Contribution Alternatives (343)
Combined Supplemental Safe Harbor 401(k) Plan – Notice to Employees and Safe Harbor 401(k) Plan Notice (Safe Harbor Nonelective Contribution) (348)
Notice to Employees – Electronic Transmittal Notice (342)
Notice to Employees – Late Amendment Option (339)
Participant Notice – Matching Contribution (335, 336, 337, 338)
Participant Notice – Nonelective Contribution (331, 332, 333, 334)
Safe Harbor 401(k) Plan Mid-Year Entry/Exiting Options (344)
Salary Reduction Agreement (301)
Summary of Material Modification (401(k) safe harbor plan matching contribution alternative) (346)
Summary of Material Modification (401(k) safe harbor plan nonelective contribution) (345)
Supplemental Notice – Adoption of 3% Nonelective (340)
Supplemental Notice – Termination of Match (341)
Salary Reduction Agreement
Partner’s Deferral Contribution Agreement (306)
Partner’s Deferral Contribution Agreement (Roth 401(k) Plan) (306A)
Salary Reduction Agreement (301)
Salary Reduction Agreement (Negative Election) (302)
Sole Proprietor’s Deferral Contribution Agreement (307)
Sole Proprietor’s Deferral Contribution Agreement (Roth 401(k) Plan (307A)
SEP
SEP Checklist – Reprint of IRS Publication (642)
Separate Lines of Business
Demonstration 1 (851)
Service Provider Fee Disclosures
Checklist of Covered Service Provider Disclosure Requirements – ERISA §408(b)(2) Regulations (607)
Service Provider Fee Disclosure Form – ERISA §408(b)(2) Regulations (732)
SIMPLE IRA
SIMPLE IRA Plan Checklist – Reprint of IRS Publication (643)
SIMPLE 401(k) Plan
Checklist of SIMPLE 401(k) Elections (393)
SIMPLE 401(k) Notice to Participants (392)
SIMPLE 401(k) Plan Salary Reduction Agreement (391)
Small Business Job Protection Act of 1996
SBJPA Amendatory Agreement (Defined Benefit Plan) (508)
SBJPA Amendatory Agreement (Defined Contribution
Plan) (507)
SBJPA Client Letter (661)
Summary Annual Report (SAR)
See Reporting and Disclosure
Summary Plan Description
Checklist (603)
Defined Benefit Plan (702)
Defined Contribution Plan (700)
Summary of Material Modification (703)
Summary of Material Modifications [PPA amendments – Defined Contribution Plan] (716)
Summary of Material Modifications [PPA amendments – Defined Benefit Plan] (717)
Transmittal Letter (652)
Variables (701)
SUMMARY PLAN DESCRIPTION/DOL DISCLOSURE ITEMS – See Tab Table of Contents
Termination of Plan
Checklist: Money Purchase Plan Termination or Merger into Profit Sharing Plan (638)
Defined Benefit Plan Termination (407)
Plan Termination - Defined Contribution Plan (408)
Form 5310 Package (877)
ERISA §204(h) Notice (706)
Transfers - See Mergers and Transfers
Trust/Trust Accounting/Trust Requirement/Trustee
Employer’s Declaration of Contribution and Transmittal to Trustee (914)
Notice of Appointment of Trustee (901)
Notice to Trustee (Defined Benefit Distribution Instructions)
(205)
Notice to Trustee (Defined Contribution Distribution
Instructions) (105)
Participant’s Certification of Trust Beneficiary (111B)
Participant’s Notice of Delivery of Trust Document
and Agreement to Supplement (111A)
Resignation of Office of Trustee (900)
Transmittal of Trustee Appointment Form (655)
Trustee’s Certification of Final Trust Beneficiaries (111D)
Trustee’s Notice of Delivery of Trust Document and Agreement
to Supplement (111C)
USERRA
401(k) Plan Salary Reduction Agreement for Returning U.S. Military Service Personnel (308)
Make-Up Roth 401(k) Plan Salary Reduction Agreement for
Returning U.S. Military Service Personnel (308A)
Participant Notice Regarding Additional 401(k) Deferral Opportunities for Returning U.S. Military Service Personnel (309)
Vesting
Comparison of Vesting Schedules (632)
Vesting Schedule Election (906)
Voluntary Correction Program - See
Disqualification
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