Prudential Financial

Pension Analyst Archive

Prudential's Pension Analyst® offers information on the latest regulatory changes that may impact your plan. Prudential's Washington Update® offers information on proposed changes that could affect your retirement program.

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Date Plan Subject
  DB DC 403(b) 457 NQ  
      2008
10/08 DB DC 403(b)     Final regulations phase-in Form 5500 filing requirements
09/08   DC 403(b)     DOL proposes participant fee disclosure rules
09/08 DB DC 403(b)     DOL publishes participant contribution timing rules for small plans and clarifies trustee role for late transmittal of contributions
09/08 DB         PPA: IRS issues final regulations on mortality tables for funding.
08/08 DB DC 403(b) 457   HEART Act provides additional private pension benefits to members of the military
07/08 DB DC 403(b)     Department of Labor Requirements For Participant-Directed Investments
  DB DC 403(b)     ERISA Section 404(c) Disclosure Items
07/08 DB         PPA: IRS Issues Minimum Required Contribution Rules For Defined Benefit Plans
07/08   DC 403(b)     DOL Clarifies QDIA Rules
06/08     403(b)     A New World for 403(b) Arrangements
06/08 DB         PPA: Federal Agencies Provide Guidance Affecting Multiemployer Defined Benefit Pension Plans
05/08 DB         PPA: PBGC Issues Final Premium Payment Guidance
05/08 DB DC 403(b 457   PPA: IRS Provides Guidance on 2008 Distribution Rules
05/08 DB DC       IRS Updates Staggered Remedial Amendment Cycle Process
05/08 DB         PPA: IRS Issues Plan Valuation Regulations For Single-Employer Defined Benefit Plans
04/08   DC       IRS Provides Timeline for Adoption of Certain Pre-Approved EGTRRA Plan Documents
04/08 DB         PPA: IRS Publishes Proposed Regulations for Hybrid Plans
  DB         Highlights of Proposed Rules For Hybrid Plans
03/08 DB DC 403(b)     U.S. Supreme Court Allows Individual Plan Participants to Sue For Fiduciary Breaches
03/08     403(b)     Plan Documents Required for 403(b) Arrangements
03/08 DB         IRS Publishes Guidance on Accrual Rules in Defined Benefit Plan Conversions
02/08 DB         PBGC Provides Premium Guidance For Defined Benefit Plans
02/08 DB         PPA:IRS Delays Effective Date of Certain Funding Regulations
01/08         NQ Highlights of Final Rules For Nonqualified Defined Benefit Deferred Compensation Plans
            Highlights of Final Rules For Nonqualified Defined Benefit Deferred Compensation Plans Chart
01/08 DB         IRS Issues PPA Lump Sum Guidance
01/08         NQ Highlights of Final Rules For Nonqualified Defined Contribution Deferred Compensation Plans
            Highlights of Final Rules For Nonqualified Defined Contribution Plans Chart
      2007
12/07 DB         PPA: IRS Issues Guidance for Certain Underfunded Defined Benefit Plans
11/07   DC 403(b)     DOL Issues Long-Awaited Final Rules for Default Investments
10/07 DB DC 403(b) 457 NQ New Rules for Identifying Controlled Groups of Tax-Exempt Organizations
10/07   DC 403(b)     Excess Deferral Distributions Must Include Gap Period Income
09/07 DB DC       IRS Provides Guidance on In-Service Payments from Pension Plans
09/07   DC       IRS Issues Final Roth 401(k) Distribution Rules
09/07 403(b) Changes to 403(b) Transfer and Exchange Rules Require Immediate Attention
09/07         NQ IRS Extends Deadline for Adoption of Nonqualified Plan Documents
08/07     403(b)     DOL Guidance Preserves Non-ERISA 403(b) Programs
08/07     403(b)     Finally, the Final 403(b) Regulations
08/07   DC 403(b)     IRS Publishes Final Section 415 Rules for Defined Contribution Plans
08/07 DB         IRS Issues Final Section 415 Rules for Defined Benefit Plans
06/07   DC 403(b) 457   PPA:Pension Protection Act of 2006 Makes Additional Changes to Defined Contribution Plan Rules for 2008 and Beyond
06/07 DB         PPA: Pension Protection Act of 2006 Changes Affect Single-Employer Defined Benefit Plans in 2008
06/07 DB         PPA: Pension Protection Act of 2006 Requires Major Changes to Multiemployer Defined Benefit Plans in 2008 and Beyond
05/07 DB DC       PPA: IRS Provides Guidance on PPA Employer Deduction Limits
03/07 DB DC       Developments Affecting Plans with Puerto Rico Participants
03/07 DB DC 403(b)     PPA: DOL Provides Guidance on Clarification of QDRO Rules
03/07 DB DC 403(b) 457 NQ PPA: IRS Provides Guidance on New Distribution Rules
02/07       457   Participant Investing in Governmental Defined Contribution Plans
02/07 DB         PPA: IRS Provides Options for Correcting Defined Benefit Plan Excess Payments Resulting from PPA Interest Rate Change
02/07 DB         PPA: IRS Provides Guidance for Hybrid Plans
02/07 DB         PBGC and DOL Provide Guidance to Defined Benefit Plans
02/07 DB DC 403(b) 457   New Jersey Civil Union Law and Retirement Plans
01/07 DB DC 403(b) 457   IRS Issues Final Electronic Media Rules
Comparison of IRS and DOL Electronic Media Rules
01/07   DC 403(b)     IRS Publishes Final Rules on Coverage Testing For Tax-Exempt Entities
01/07 DB DC 403(b)     PPA: DOL Provides Interim Guidance Regarding Pension Protection Act's Periodic Benefit Statement Requirement
      2006
12/06 DB DC 403(b)     IRS Publishes Additional Anti-Cutback Guidance
12/06   DC       PPA: IRS Provides Transitional Relief from PPA's Investment Diversification Requirement and Related Participant Notification Requirement
11/06 DB         PPA: Pension Protection Act of 2006 Makes Changes to Defined Benefit Governmental and Church Plans
11/06 DB         PPA: Pension Protection Act of 2006 Makes Major Changes to Multiemployer Defined Benefit Plans
11/06 DB         PPA: Pension Protection Act of 2006 Makes Significant Changes to Single Employer Defined Benefit Plans
11/06         NQ PPA: Pension Protection Act of 2006 Includes Changes Affecting Nonqualified Deferred Compensation Plans
11/06         NQ IRS Extends Transition Relief for Nonqualified Deferred Compensation Plans
10/06   DC 403(b) 457   PPA: Pension Protection Act of 2006 Requires Immediate Action by Defined Contribution Plan Sponsors
09/06 DB         PPA: Pension Protection Act of 2006 And Other Recent Developments Provide Guidance on Hybrid Plans
09/06   DC 403(b) 457   PPA: Pension Protection Act of 2006 Provides Retirement Savings Incentives
09/06 DB         PBGC Provides Guidance on Liability for Facility Closing
08/06 DB         PBGC Finalizes Electronic Premium Filing Rules
07/06     403(b)     Update on 403(b) Regulations
06/06   DC 403(b)     IRS Expands Correction Programs for Plan Loan Errors
06/06 DB DC       IRS Publishes Revised Final Rules on Disclosure of Relative Values Of Optional Forms of Benefit
05/06   DC 403(b)     IRS Issues Proposed Roth Guidance
04/06 DB DC 403(b) 457   GOZA Extends KETRA Relief to Victims of Hurricanes Rita and Wilma
04/06 DB         DOL Publishes Final Rules Regarding Funding Notice Requirement For Defined Benefit Multiemployer Plans
03/06   DC 403(b) 457   Elective Deferral Limits for 2006 for Employees of Non-Profit and Governmental Employers
02/06 DB DC 403(b) 457 NQ DOL Publishes Final USERRA Rules
02/06 DB         Deficit Reduction Act of 2005 Increases PBGC Premiums
02/06   DC       IRS Issues Final Rules for Roth 401(k) Accounts
02/06 DB DC 403(b) 457   IRS Provides KETRA Guidance
02/06 DB DC 403(b) 457   Connecticut Law Recognizes Civil Unions
01/06         NQ Year-End Guidance for Nonqualified Deferred Compensation Plans
01/06         NQ Highlights of Proposed Rules For Nonqualified Deferred Compensation Plans
01/06         NQ Highlights of Proposed Rules For Nonqualified Deferred Compensation Plans Issued on October 4, 2005
      2005
12/05 DB DC 403(b)     DOL Expands and Simplifies Voluntary Fiduciary Correction (VFC) Programs
11/05 DB         IRS Publishes Final Rules for Required Payments From Defined Benefit Plans
11/05 DB DC 403(b)     IRS Publishes Final Anti-Cutback Rules
11/05       457   Deadline Near for EGTRRA Amendments to Governmental Section 457(b) Plans
10/05 DB         Defined Benefit Plans Must Issue Minimum Required Payments
10/05         NQ IRS Publishes Proposed Regulations for Nonqualified Deferred Compensation Plans
10/05 DB DC 403(b) 457   KETRA Provides Additional Relief for Hurricane Katrina Victims
10/05 DB DC 403(b) 457   Hurricane Rita Affects Retirement Plan Administration
09/05 DB DC 403(b) 457   Hurricane Katrina Affects Retirement Plan Administration
09/05 DB DC 403(b)     IRS and DOL Provide Guidance
08/05   DC 403(b)     Advance Planning
06/05 DB DC 403(b) 457   Bankruptcy Reform Act Includes Pension Provisions
05/05   DC       Application of Final 401(k) and 401(m) Regulations to Governmental Plans
04/05   DC 403(b)     IRS Proposes Rules for Roth 401(k) Accounts
03/05 DB DC 403(b) 457   New Law Requires Employers to Provide Statements To New Employees Not Covered by Social Security
03/05 DB DC 403(b)     IRS Issues Final 401(k) and 401(m) Regulations
02/05 DB DC 403(b) 457   IRS Provides Automatic Rollover Guidance
01/05     403(b)     IRS Publishes Proposed Rules for 403(b) Programs
01/05         NQ IRS Publishes Initial Nonqualified Deferred Compensation Plan Guidance
Chart of Nonqualified Deferred Compensation Provisions Contained in the American Jobs Creation Act of 2004, Comparison of Major Changes
      2004
10/04         NQ Nonqualified Deferred Compensation Proposals Become Law
10/04 DB DC 403(b)     DOL Issues Automatic Rollover Rules for Small Cash-Outs
09/04 DB DC 403(b)     IRS Provides Plan Administration Guidance
07/04 DB DC 403(b) 457   Same Sex Marriages Present Challenges for Retirement Plan Sponsors
07/04   DC 403(b)     IRS Revises Portion of Minimum Distribution Rules for Defined Contribution Plans
07/04 DB DC       IRS Delays Effective Date of Final Relative Value Regulations
05/04 DB         Pension Funding Equity Act of 2004 Provides Plan Funding Relief
04/04 DB         Pension Funding Equity Act of 2004 Provides Quarterly Contribution Relief for the 2004 Plan Year
03/04 DB DC       IRS Publishes Final Rules on Disclosure of Relative Values of Optional Forms of Benefit
03/04 DB DC       IRS and DOL Provide Clarifying Guidance
02/04 DB DC       Restriced Benefits Revisited
      2003
10/03 DB         IRS Provides Final Guidance Regarding Retroactive Annuity Starting Dates
09/03   DC       IRS Issues Additional Loan Rules
09/03 DB DC       IRS Extends Plan Amendment and Filing Deadlines
08/03   DC 403(b) 457   IRS Issues Final Catch-Up Contribution Rules
07/03 DB DC       IRS Publishes Final Rules for Providing ERISA Section 204(h) Notices
07/03 DB DC       OFAC Compliance Affects Retirement Plans
06/03 DB DC       DOL Provides Guidance on Defined Contribution Plan Expenses
03/03   DC       DOL and SEC Adopt Final Rules on Sarbanes-Oxley Provisions
02/03   DC       DOL Provides Fiduciary Guidance
02/03 DB DC 403(b) 457   New Guidance from the IRS for the New Year
02/03 DB DC       IRS Proposes Age Discrimination Rules
      2002
12/02 DB DC       IRS Extends GUST Amendment Deadline for Prototype and Volume Submitter Plans
11/02   DC       DOL Issues Interim Final Rules On Blackout Period Notice Requirements
11/02 DB         IRS Publishes Additional Rules for Required Payments From Defined Benefit Plans
10/02   DC 403(b)     IRS Issues Final Minimum Required Distribution Regulations
09/02 DB DC     NQ The Sarbanes-Oxley Act Affects Retirement Plans
09/02 DB DC 403(b)     DOL and IRS Issue Rules for the Use of Electronic Media
08/02 DB         IRS Updates Rules for Defined Benefit Plans
08/02 DB DC       Procedure for Late GUST Amenders to Avoid Disqualification
05/02 DB DC 403(b)     DOL Announces Changes to Delinquent Filer Voluntary Compliance Program
04/02 DB DC 403(b) 457   Economic Stimulus Bill Provides Funding Relief for Defined Benefit Plans and Technical Corrections to EGTRRA
01/02 DB DC 403(b)     Federal Agencies Publish Year-End Guidance Affecting Plan Design and Administration
01/02 DB DC       New Year Brings New Rules for Small Plans
01/02 DB DC       IRS Provides Rollover Distribution Notice
Rollover Distribution Notice
      2001
12/01 DB DC       Some State Tax Laws May Conflict with EGTRRA Provisions
11/01 DB DC       IRS Extends GUST Amendment Deadline
10/01 DB DC       IRS Publishes Model Amendments for EGTRRA
10/01 DB DC 403(b)   NQ Terrorist Attacks Affect Retirement Plans: Federal Agencies Extend Deadlines and Employers Review USERRA Responsibilities
08/01 DB DC       IRS Issues Guidance on GUST, EGTRRA, And MRD Amendments
06/01 DB DC 403(b) 457   The "Economic Growth and Tax Relief Reconciliation Act of 2001" Makes Significant Changes to Retirement Plans and IRAs
03/01 DB DC       IRS Issues New Minimum Distribution Regulations
03/01 DB DC 403(b)     DOL Clarifies Position on Payment of Plan Expenses
02/01 DB DC       Year-End Developments Affect Qualified Plans
      2000
11/00   DC 403(b)     IRS Issues Final Rules on Plan Loans
10/00   DC       IRS Relaxes Protected Benefit Rules
07/00 DB DC       IRS Extends "GUST" Amendment Deadline
06/00   DC       IRS Opens Prototype Determination Letter Program
06/00   DC       IRS Modifies "Same Desk Rule"
04/00   DC       Improved ADP and ACP Safe Harbor Designs
04/00 DB         PBGC Will Continue to Publish Lump Sum Interest Rates
03/00   DC       DOL Finalizes Revised Form 5500
03/00 DB         DOL Finalizes Revised Form 5500
      1999
11/99 DB DC       New Domestic Trust Rules Apply to Qualified Plans of Foreign-Controlled Companies
08/99   DC       Survivor Benefit Rules for Defined Contribution Plans
04/99 DB DC       IRS Extends Deadline for Making Plan Amendments
03/99 DB         IRS Issues Cash-Out and Consent Rules for Defined Benefit Plans
03/99   DC       IRS Issues Cash-Out and Consent Rules for Defined Contribution Plans
01/99   DC 403(b)     IRS Delays Effective Date of New Hardship Withdrawal Rules
      1998
08/98 DB DC 403(b)     The IRS Restructuring and Reform Act Contains Provisions Affecting Qualified Plans and IRAs
08/98       457   IRS Provides Guidance for Sponsors of Section 457 Plans
08/98 DB DC       Church Plan Compliance Deadline Delayed to Next Millenium
07/98 DB         Removing Old Minimum Payment Rules from Defined Benefit Plans
07/98   DC       Removing Old Minimum Payment Rules from Defined Contribution Plans
07/98 DB DC       IRS Issues Guidance for Money Purchase Pension Plans
02/98 DB DC       Employees May Delay Required Payment
01/98 DB DC       Recent Qualified Plan Guidance from Washington
01/98 DB         IRS Issues Guidance on Defined Benefit Limits
      1997
12/97 DB DC 403(b)     IRS Provides Additional Guidance on New Minimum Payment Rules
09/97 DB DC       DOL Provides Guidance on Qualified Domestic Relations Orders
08/97 DB DC       Taxpayer Relief Act of 1997" Brings More Changes to Qualified Plans and IRAs
08/97 DB DC       IRS Provides Additional Guidance on the Definition of Highly Compensated Employee
08/97 DB         DOL Provides Guidance on Payment of Plan Expenses
07/97 DB DC       IRS Provides Additional Guidance for Making Minimum Payments Under New Rules
03/97 DB DC       Plans Can Offer Employees the Option to Delay Taking Minimum Required Distributions
02/97 DB DC       New Participant Contribution Deposit Rules Are Effective February 3, 1997
01/97 DB DC       IRS Clarifies When Minimum Required Distributions Must Be Paid to Participants Who Reached Age 70 1/2 in 1996
01/97   DC       IRS Issues Rules for Computing ACP/ADP Using Prior Year Data and for Making Corrective Distributions
01/97 DB DC       IRS Extends Effective Dates for Certain Nondiscrimination Rules
      1996
10/96   DC       Defined Contribution Plans Must Make Minimum Payments

* Published as a CIGNA's Pension Analyst prior to Prudential Financial's acquisition of CIGNA's retirement business. Some of the information in these publications may be applicable only to plans previously serviced by CIGNA.