CPE for FY 1999
Listed below is the series of articles that were published as the Employee Plans Continuing Professional Education (CPE) Technical Instruction Program for Fiscal Year 1999. These materials were designed for training purposes only. Under no circumstances should the contents of these articles be used or cited as authority for setting or sustaining a technical position.
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Summary of Plan Requirements - Notice 98-52, ADP/ACP Safe Harbors
A summary of the plan provision requirements under Notice 98-52, specifically, the design-based alternative or "safe harbor" methods under sections 401(k)(12) and 401(m)(11) of the Internal Revenue Code for satisfying the actual deferral percentage and the actual contribution percentage tests under sections 401(k) and 401(m).
Summary of Plan Requirements - Notices 97-2 and 98-1, Distribution of Excess Contributions and ADP/ACP using Prior Year Method
An overview of the determination letter requirements of Notices 97-2 and 98-1 which provide guidance on amendments made by the Small Business Job Protection Act (SBJPA), including changes to the nondiscrimination rules under sections 401(k) and
401(m) of the Code.
Changes to the Definition of Highly Compensated Employee and Family Aggregation Under SBJPA
Details on the changes made by SBJPA with regard to the definition of Highly Compensated Employee and Family Aggregation, including the impact these changes make on plan language.
Involuntary Distributions, $5,000 Cash-Out Regulations
A discussion of the temporary and final regulations dealing with the increase in the cash-out limit to $5,000.
Uniformed Services Employment and Reemployment Rights Act of 1994
An overview of USERRA.
Summary of Plan Requirements, Section 401(a)(9)
Details on guidance relating to the required beginning date as changed by SBJPA.
Other Published Actuarial Guidance
Copies of: a field directive, which addresses the plan amendments for defined benefit plans (required by GATT and SBJPA); Rev. Rul. 98-1, which addresses the changes in the IRC 415 limitations; and Rev. Rul. 95-6, which addresses the applicable mortality table under GATT.
Other Published Guidance
Copies of: Treasury Decision 8806, relating to §411(d)(6) and Rev. Proc. 99-13, relating to the establishment of the Tax-Sheltered Annuity Voluntary Correction program.