401k addendum to defined contribution prototype documents for changing testing year.

Pursuant to the Treasury Regulations relating to 403(b) tax sheltered annuities and as a result of a replacement contract under the transfer provisions set forth in Revenue Ruling 90-24, this document is an Information Sharing Agreement, in which the Employer and the Issuer agree to provide each other with information relevant to the 403(b) plan and the replacement contract.

IRS Annual Dollar Limits for 2005, 2006, 2007. Posted on October 18, 2006.

Comparison of the design options available in our volume submitter defined benefit plan and our prototype defined benefit plan.

Comparison of the design options available in our volume submitter defined contribution plans and our prototype defined contribution plans.

Synopsis od Defined Benefit 412(i) Volume Submitter plan features.

Detailed analysis of when a defined benefit integrated formula with fractional accruals satisfies a designed based safe harbor under the regulations.

Explanation of the requirements for a safe harbor 401(k) plan to be exempt from the top heavy requirements.

Frequently Asked Questions on registering documents pursuant to Rev. Proc. 2005-16.

Plan provision designed to insure that each participant in a cross-tested plan who benefits under the plan receives the gateway minimum allocation.

Discussion of various amendment deadlines for GUST and EGTRRA requirements.

Comprehensive, up to date guidelines for amending and restating plans for GUST and EGTRRA, in light of the extended September 30, 2003 GUST RAP.

Synopsis of the GUST and EGTRRA certification deadlines in light of the September 30, 2003 RAP extension.

Status of GUST II programming for documents and related forms such as SPDs, IRS submission forms, checklists, etc.

Comprehensive list of web-based access sites for information on pension issues.

Revised guidelines for IRS submission procedures under GUST.

An explanation of the interplay in the AccuDraft plans (volume and prototype) between statutorily excludible and non-statutorily excludible leased employees.

Revision of permitted cutbacks for defined contribution plans, reflecting IRS proposed regulations eliminating 90 day notice requirement.

SPD Distribution Instructions

Synopsis of Cash Balance Plan provisions

Describes the two methods available for updating internal cross-references in Word documents.