Pension Analyst

Prudential's Pension Analyst offers information on the latest regulatory changes that may impact your plan.

Latest Regulatory Bulletins & Updates

DateSubjectPlan
DBDC403(b)457NQ
11/19 2020 Dollar Limits Under Employee Benefit Plans PDF file opens in new window
11/19 Elective deferral limits for 2020 for employees of non-profit and governmental employers PDF file opens in new window
10/19 Defined benefit plans must make required payment PDF file opens in new window
10/19 IRS issues final hardship withdrawal rules PDF file opens in new window
8/19 Many defined contribution plan sponsors must annually "notice" their participants PDF file opens in new window
7/19 Top hat plan statements must be filed electronically with the DOL PDF file opens in new window
6/19 IRS expands correction programs PDF file opens in new window
5/19 IRS expands determination letter program for individually designed plans PDF file opens in new window
4/19 IRS no longer intends to rule on retiree lump sum payments PDF file opens in new window
3/19 Compliance Checklist 2019 -- For plans that are subject to ERISA PDF file opens in new window
3/19 Compliance Checklist 2019 -- For plans that are not subject to ERISA PDF file opens in new window
3/19 Puerto Rico tax reform act includes retirement provisions PDF file opens in new window
1/19 Puerto Rico cost-of-living adjustments for 2019 PDF file opens in new window
1/19 IRS provides 403(b) plan relief for "once-in-always-in" part-time exclusion rule PDF file opens in new window
12/18 Hurricane Florence and Hurricane Michael affect retirement plan administration PDF file opens in new window
12/18 IRS issues proposed hardship withdrawal rules PDF file opens in new window
12/18 IRS extends deadlines in disaster relief situations PDF file opens in new window
11/18 2018 Plan Year: Year-end compliance reminders - For defined contribution plans subject to ERISA PDF file opens in new window
11/18 2018 Year-end compliance reminders - For defined contribution plans not subject to ERISA PDF file opens in new window
10/18 Defined benefit plans must make required payments PDF file opens in new window
10/18 IRS provides revised rollover distribution notices PDF file opens in new window
9/18 IRS issues ruling on student loan repayment benefit in 401(k) plan PDF file opens in new window
8/18 PBGC streamlines disaster relief PDF file opens in new window
8/18 IRS finalizes rules allowing forfeitures to fund QNECs and QMACs PDF file opens in new window
2/18 IRS modifies Voluntary Correction Program user fees PDF file opens in new window
2/18 Bipartisan Budget Act includes retirement plan provisions PDF file opens in new window
1/18 Tax reform impacts retirement benefits PDF file opens in new window
12/17 DOL delays applicability of disability claims procedures PDF file opens in new window
11/17 IRS updates approval process for funding method changes PDF file opens in new window
11/17 IRS updates pension mortality tables PDF file opens in new window
10/17 Model amendments for bifurcated distribution options PDF file opens in new window
10/17 New law provides additional relief for hurricane victims PDF file opens in new window
9/17 IRS restructures pre-approved qualified plan program PDF file opens in new window
9/17 IRS revises multiemployer suspension of benefit procedures PDF file opens in new window
6/17 Puerto Rico law modifies retirement plan rules PDF file opens in new window
3/17 DOL issues final rules on disability claims procedures PDF file opens in new window
10/16 IRS issues final rules for defined benefit plans regarding partial annuity distribution options PDF file opens in new window
8/16 IRS proposes clarifying regulations for nonqualified deferred compensation plans PDF file opens in new window
8/16 IRS proposes long-anticipated regulations for Section 457 deferred compensation plans PDF file opens in new window
8/16 IRS announces changes to determination letter program PDF file opens in new window
7/16 IRS issues final rules on suspension of benefits for multiemployer plans PDF file opens in new window
6/16 IRS proposes new nondiscrimination rules PDF file opens in new window
6/16 IRS issues final rules for distributions from designated Roth accounts to multiple destinations PDF file opens in new window
5/16 PBGC issues final rules on reporting by underfunded plans PDF file opens in new window
4/16 Retirement related provisions included in 2016 federal budget bill PDF file opens in new window
3/16 IRS issues proposed rules on normal retirement age for governmental plans PDF file opens in new window
2/16 PBGC issues final rules on multiemployer plan partitions PDF file opens in new window
2/16 PBGC issues final reportable event rules PDF file opens in new window
2/16 IRS allows mid-year changes to safe harbor plans PDF file opens in new window
1/16 IRS issues final transition rules for hybrid plans PDF file opens in new window
1/16 IRS provides guidance regarding modified determination letter program for individually designed plans PDF file opens in new window
1/16 New law repeals Form 5500 deadline extension PDF file opens in new window
1/16 IRS clarifies application of Obergefell decision to employer-sponsored retirement plans PDF file opens in new window
12/15 IRS issues final minimum required contribution rules for defined benefit plans PDF file opens in new window
11/15 DOL issues guidance on economically targeted investments PDF file opens in new window
11/15 New budget agreement increases PBGC premiums for single-employer defined benefit plans and extends funding stabilization PDF file opens in new window
11/15 PBGC issues final rules on electronic filing for certain multiemployer plan notices PDF file opens in new window
10/15 IRS issues guidance on suspension of benefits for multiemployer plans PDF file opens in new window
9/15 New highway funding bill includes pension provisions PDF file opens in new window
9/15 IRS limits certain lump sum payments PDF file opens in new window
9/15 PBGC provides guidance on multiemployer plan partitions PDF file opens in new window
8/15 IRS scales back the determination letter program for individually designed plans PDF file opens in new window
8/15 DOL clarifies annuity selection safe harbor rules for defined contribution plans PDF file opens in new window
8/15 U.S. Supreme Court rules that all states must license and recognize same-sex marriages PDF file opens in new window
8/15 New law expands tax exemption to defined contribution government plans PDF file opens in new window
6/15 IRS issues section 415 guidance on governmental DROPs PDF file opens in new window
4/15 DOL amends timing of annual participant fee disclosure PDF file opens in new window
4/15 DOL issues final annual funding notice rules for defined benefit plans PDF file opens in new window
4/15 IRS extends temporary nondiscrimination relief for frozen defined benefit plans PDF file opens in new window
4/15 New law impacts multiemployer defined benefit plans PDF file opens in new window
3/15 New legislation impacts single-employer defined benefit plans PDF file opens in new window
3/15 DOL issues HATFA guidance for annual funding notice PDF file opens in new window
3/15 IRS clarifies rollover rules and provides revised rollover distribution notices PDF file opens in new window
2/15 IRS announces changes to determination letter program PDF file opens in new window
2/15 Pension plan sponsors must justify the reasonableness of normal retirement ages under age 62 PDF file opens in new window
1/15 PBGC issues final rules on treatment of rollovers from defined contribution plans to defined benefit plans PDF file opens in new window
12/14 IRS issues final and proposed regulations for hybrid plans PDF file opens in new window
11/14 IRS and DOL provide additional electronic filing guidance PDF file opens in new window
11/14 IRS and DOL issue guidance on target date funds PDF file opens in new window
11/14 PBGC issues guidance on the effect of HATFA on underfunded plan reporting PDF file opens in new window
9/14 IRS provides guidance on Qualified Longevity Annuity Contracts PDF file opens in new window
9/14 Department of Labor provides guidance for locating missing participants PDF file opens in new window
8/14 Highway and Transportation Funding Act of 2014 extends MAP-21 interest rates PDF file opens in new window
7/14 IRS issues final rules on tax treatment of medical or health insurance payments from qualified plans PDF file opens in new window
7/14 IRS provides guidance on expanded in-plan Roth rollover feature PDF file opens in new window
7/14 IRS provides new safe harbors for validating rollover contributions PDF file opens in new window
6/14 FATCA requires U.S. withholding agents take action PDF file opens in new window
6/14 Social Security Administration eliminates its letter-forwarding service PDF file opens in new window
4/14 PBGC issues final rules on premium payments PDF file opens in new window
2/14 New Pension Statements from GASB PDF file opens in new window
2/14 PBGC issues final rules on premium filings for large defined benefit plans PDF file opens in new window
1/14 IRS issues Form 8822-B PDF file opens in new window
1/14 IRS provides temporary relief for frozen defined benefit plans PDF file opens in new window
12/13 IRS issues section 415 compensation guidance for Indian tribal members PDF file opens in new window
12/13 IRS modifies rules for reduction or suspension of employer contributions to Safe Harbor Plans PDF file opens in new window
11/13 After Windsor decision same-sex marriage laws continue to present challenges for retirement plan sponsors PDF file opens in new window
9/13 IRS guidance on recognition of same-sex marriages may require quick action PDF file opens in new window
8/13 DOL allows a one-time "reset" of annual participant fee disclosure deadline PDF file opens in new window
8/13 DOMA decision answers one question but raises many more PDF file opens in new window
7/13 Next round of qualified defined contribution plan restatements is just around the corner for many plan sponsors PDF file opens in new window
6/13 IRS establishes program for pre-approved 403(b) plans PDF file opens in new window
4/13 DOL issues guidance on MAP-21 annual funding notice PDF file opens in new window
3/13 DOL updates Delinquent Filer Voluntary Compliance (DFVC) Program PDF file opens in new window
2/13 GASB publishes new accounting and reporting standards for defined benefit pension plans PDF file opens in new window
1/13 IRS again modifies amendment cycle rules for governmental plans PDF file opens in new window
11/12 IRS and PBGC provide MAP-21 guidance for single-employer defined benefit plans PDF file opens in new window
12/12 Puerto Rico Hacienda provides last-minute extension to deadlines PDF file opens in new window
12/12 PBGC revises enforcement policy regarding facility shutdowns PDF file opens in new window
10/12 Deadlines loom for plans covering Puerto Rico employees PDF file opens in new window
9/12 IRS issues guidance on benefit limitation notice for defined benefit plans PDF file opens in new window
9/12 Department of Labor rules for ERISA section 404(c) compliance PDF file opens in new window
8/12 DOL issues guidance on "open" MEPs PDF file opens in new window
8/12 DOL clarifies guidance on brokerage windows in defined contribution plans PDF file opens in new window
8/12 New law impacts defined benefit multiemployer plans PDF file opens in new window
8/12 New law impacts single-employer defined benefit plans PDF file opens in new window
8/12 Court finds transfer to QDIA does not violate ERISA PDF file opens in new window
7/12 DOL issues guidance on participant fee disclosure rules for defined contribution plans PDF file opens in new window
7/12 IRS provides signature relief for Form 8955-SSA extension PDF file opens in new window
7/12 DOL issues guidance on participant fee disclosure rules for defined contribution plans PDF file opens in new window
6/12 DOL issues guidance on non-ERISA 403(b) plans PDF file opens in new window
5/12 IRS provides new options for providing lifetime income from defined contribution plan accounts PDF file opens in new window
4/12 DOL issues final service provider fee disclosure rules PDF file opens in new window
3/12 IRS makes minor changes to the determination letter process for 2012 PDF file opens in new window
3/12 PBGC provides premium penalty relief for certain delinquent plans PDF file opens in new window
12/11 DOL issues interim guidance on electronic disclosures to participants PDF file opens in new window
12/11 IRS further extends deadline for certain defined benefit plan PPA amendments PDF file opens in new window
12/11 DOL issues final investment advice rules PDF file opens in new window
11/11 IRS provides guidance for plans requesting church plan status rulings PDF file opens in new window
11/11 IRS postpones effective dates for certain cash balance plan rules PDF file opens in new window
11/11 IRS issues guidance on user fee exemption for small plans PDF file opens in new window
10/11 PBGC provides premium penalty relief PDF file opens in new window
10/11 FASB revises disclosure requirements for multiemployer pension plans PDF file opens in new window
8/11 IRS issues new Form 8955-SSA PDF file opens in new window
8/11 PBGC issues guidance on bankruptcy-related plan terminations PDF file opens in new window
6/11 PBGC provides extended deadlines in disaster relief situations PDF file opens in new window
6/11 IRS extends deadlines in disaster relief situations PDF file opens in new window
6/11 PBGC provides extended deadlines in disaster relief situations PDF file opens in new window
5/11 Guidance provided on "readily tradable" employer securities PDF file opens in new window
5/11 Form 5500 Schedules SB and MB revised to reflect PRA 2010 funding relief PDF file opens in new window
5/11 Additional expenses qualify for safe harbor hardship withdrawals PDF file opens in new window
4/11 Tribal court domestic relations orders may be qualified DROs PDF file opens in new window
3/11 IRS issues additional multiemployer funding relief PDF file opens in new window
2/11 IRS issues final and proposed regulations for hybrid plans PDF file opens in new window
3/11 IRS provides guidance for terminating 403(b) plans PDF file opens in new window
3/11 IRS modifies correction guidance for nonqualified deferred compensation plans PDF file opens in new window
1/11 IRS issues final and proposed regulations for hybrid plans PDF file opens in new window
1/11 IRS issues revised multiemployer plan amortization extension procedures PDF file opens in new window
1/11 FASB revises its position on reporting of participant loans PDF file opens in new window
12/10 IRS provides preliminary guidance on in-plan Roth rollovers PDF file opens in new window
12/10 DOL issues final participant fee disclosure rules for defined contribution plans PDF file opens in new window
10/10 New law provides additional designated Roth contribution options PDF file opens in new window
9/10 DOL requires service providers to disclose fees to fiduciaries PDF file opens in new window
8/10 DOL issues "interim final" service provider fee disclosure rules PDF file opens in new window
7/10 IRS issues final regulations on investment diversification requirement PDF file opens in new window
8/10 New law provides funding relief for single-employer defined benefit plans PDF file opens in new window
8/10 New law provides funding relief for multiemployer defined benefit plans PDF file opens in new window
7/10 IRS extends EGTRRA deadline for plans in certain federally declared disaster areas PDF file opens in new window
7/10 IRS provides document correction procedures for nonqualified deferred compensation plans PDF file opens in new window
6/10 DOL clarifies QDRO timing and order rules PDF file opens in new window
6/10 Forfeiture suspense accounts should have limited lifespans PDF file opens in new window
5/10 DOL issues additional guidance for multiemployer plans PDF file opens in new window
4/10 IRS provides guidance on miscellaneous HEART Act changes PDF file opens in new window
4/10 DOL provides additional Form 5500 guidance for ERISA 403(b) plans PDF file opens in new window
4/10 DOL provides additional exemption guidance for non-ERISA 403(b) plans PDF file opens in new window
2/10 DOL finalizes participant contribution timing safe harbor PDF file opens in new window
1/10 IRS extends deadline for certain PPA amendments PDF file opens in new window
1/10 IRS issues benefit restriction regulations PDF file opens in new window
1/10 IRS issues final defined benefit plan funding regulations PDF file opens in new window
1/10 IRS issues final rules for ERISA section 204(h) notices PDF file opens in new window
12/9 Year-end review of new 403(b) regulations PDF file opens in new window
12/9 DOL approves use of summary prospectus to satisfy ERISA 404(c) PDF file opens in new window
11/9 IRS issues guidance regarding unused paid time off PDF file opens in new window
11/9 IRS provides additional anti-cutback relief for cash balance plans PDF file opens in new window
11/9 IRS provides guidance on waivers of 2009 required minimum distributions PDF file opens in new window
11/9 IRS further extends effective date of normal retirement age regulations for governmental plans PDF file opens in new window
10/9 IRS issues guidance for approval of revocation requests for multiemployer plans PDF file opens in new window
9/9 Workforce reductions may result in partial plan termination  PDF file opens in new window
9/9 DOL provides reporting relief for 403(b) plans PDF file opens in new window
6/9 New rules allow employers to suspend nonelective contributions to Safe Harbor Plans due to business hardship PDF file opens in new window
6/9 PBGC issues final regulations on reporting by underfunded plans PDF file opens in new window
5/9 IRS provides final guidance on automatic enrollment plan designs PDF file opens in new window
5/9 IRS provides WRERA funding relief election procedures PDF file opens in new window
5/9 IRS revises self-correction procedures for nonqualified deferred compensation plans PDF file opens in new window
4/9 DOL issues model PPA annual funding notice PDF file opens in new window
4/9 DOL Voluntary Fiduciary Correction (VFC) Program PDF file opens in new window
4/9 Eligible transactions and corrections under the VFC Program PDF file opens in new window
4/9 Glossary of special VFC terms PDF file opens in new window
3/9 Worker, Retiree, and Employer Recovery Act provides relief for defined contribution plans PDF file opens in new window
3/9 WRERA provides PPA technical corrections and other changes to single-employer defined benefit plans PDF file opens in new window
3/9 WRERA provides PPA technical corrections to defined benefit governmental plans and non-electing church plans PDF file opens in new window
2/9 EESA affects retirement plan administration PDF file opens in new window
1/9 Federal agencies expand Form 5500 rules for 403(b) plans PDF file opens in new window
1/9 IRS provides guidance and special options for EGTRRA determination letter Cycle D plans PDF file opens in new window
1/9 IRS issues multiemployer plan amortization extension procedures PDF file opens in new window
1/9 PBGC issues final plan termination disclosure rules PDF file opens in new window
12/8 IRS delays written plan requirement deadline for 403(b) plans PDF file opens in new window
12/8 Annual limits increase for Puerto Rico plans PDF file opens in new window
12/8 DOL publishes final rules on annuity selection for defined contribution plans PDF file opens in new window
11/8 IRS modifies remedial amendment cycle rules for governmental plans PDF file opens in new window
11/8 IRS extends effective date of normal retirement age regulations for governmental plans  PDF file opens in new window
10/8 Final regulations phase-in Form 5500 filing requirements PDF file opens in new window
9/8 DOL publishes participant contribution timing rules for small plans and clarifies trustee role for late transmittal of contributions  PDF file opens in new window
8/8 HEART Act provides additional private pension benefits to members of the military PDF file opens in new window
7/8 DOL Clarifies QDIA Rules PDF file opens in new window
7/8 PPA: IRS Issues Minimum Required Contribution Rules For Defined Benefit Plans PDF file opens in new window
6/8 A New World for 403(b) Arrangements PDF file opens in new window
6/8 PPA: Federal Agencies Provide Guidance Affecting Multiemployer Defined Benefit Pension Plans PDF file opens in new window
5/8 IRS Updates Staggered Remedial Amendment Cycle Process PDF file opens in new window
5/8 PPA: IRS Issues Plan Valuation Regulations For Single-Employer Defined Benefit Plans PDF file opens in new window
5/8 PPA: IRS Provides Guidance on 2008 Distribution Rules PDF file opens in new window
5/8 PPA: PBGC Issues Final Premium Payment Guidance PDF file opens in new window
4/8 IRS Provides Timeline for Adoption of Certain Pre-Approved EGTRRA Plan Documents PDF file opens in new window
3/8 IRS Publishes Guidance on Accrual Rules in Defined Benefit Plan Conversions PDF file opens in new window
3/8 Plan Documents Required for 403(b) Arrangements PDF file opens in new window
2/8 PBGC Provides Premium Guidance For Defined Benefit Plans PDF file opens in new window
2/8 PPA: IRS Delays Effective Date of Certain Funding Regulations PDF file opens in new window
1/8 Highlights of Final Rules For Nonqualified Defined Benefit Deferred Compensation Plans Chart PDF file opens in new window
1/8 Highlights of Final Rules For Nonqualified Defined Benefit Deferred Compensation Plans PDF file opens in new window
1/8 IRS Issues PPA Lump Sum Guidance PDF file opens in new window
12/7 PPA: IRS Issues Guidance for Certain Underfunded Defined Benefit Plans PDF file opens in new window
11/7 DOL Issues Long-Awaited Final Rules for Default Investments PDF file opens in new window
10/7 Excess Deferral Distributions Must Include Gap Period Income PDF file opens in new window
10/7 New Rules for Identifying Controlled Groups of Tax-Exempt Organizations PDF file opens in new window
9/7 IRS Extends Deadline for Adoption of Nonqualified Plan Documents PDF file opens in new window
9/7 IRS Issues Final Roth 401(k) Distribution Rules PDF file opens in new window
9/7 Changes to 403(b) Transfer and Exchange Rules Require Immediate Attention PDF file opens in new window
9/7 IRS Provides Guidance on In-Service Payments from Pension Plans PDF file opens in new window
8/7 Finally, the Final 403(b) Regulations PDF file opens in new window
8/7 IRS Issues Final Section 415 Rules for Defined Benefit Plans PDF file opens in new window
8/7 IRS Publishes Final Section 415 Rules for Defined Contribution Plans PDF file opens in new window
8/7 DOL Guidance Preserves Non-ERISA 403(b) Programs  PDF file opens in new window
6/7 PPA: Pension Protection Act of 2006 Changes Affect Single-Employer Defined Benefit Plans in 2008 PDF file opens in new window
6/7 PPA: Pension Protection Act of 2006 Requires Major Changes to Multiemployer Defined Benefit Plans in 2008 and Beyond PDF file opens in new window
6/7 PPA:Pension Protection Act of 2006 Makes Additional Changes to Defined Contribution Plan Rules for 2008 and Beyond PDF file opens in new window
5/7 PPA: IRS Provides Guidance on PPA Employer Deduction Limits PDF file opens in new window
3/7 Developments Affecting Plans with Puerto Rico Participants PDF file opens in new window
3/7 PPA: DOL Provides Guidance on Clarification of QDRO Rules PDF file opens in new window
3/7 PPA: IRS Provides Guidance on New Distribution Rules PDF file opens in new window
2/7 Participant Investing in Governmental Defined Contribution Plans PDF file opens in new window
2/7 PBGC and DOL Provide Guidance to Defined Benefit Plans PDF file opens in new window
2/7 PPA: IRS Provides Guidance for Hybrid Plans PDF file opens in new window
2/7 PPA: IRS Provides Options for Correcting Defined Benefit Plan Excess Payments Resulting from PPA Interest Rate Change PDF file opens in new window
1/7 Comparison of IRS and DOL Electronic Media Rules PDF file opens in new window
1/7 IRS Publishes Final Rules on Coverage Testing For Tax-Exempt Entities PDF file opens in new window
1/7 PPA: DOL Provides Interim Guidance Regarding Pension Protection Act's Periodic Benefit Statement Requirement PDF file opens in new window
1/7 IRS Issues Final Electronic Media Rules PDF file opens in new window
12/6 IRS Publishes Additional Anti-Cutback Guidance PDF file opens in new window
12/6 PPA: IRS Provides Transitional Relief from PPA's Investment Diversification Requirement and Related Participant Notification PDF file opens in new window
11/6 IRS Extends Transition Relief for Nonqualified Deferred Compensation Plans PDF file opens in new window
11/6 PPA: Pension Protection Act of 2006 Includes Changes Affecting Nonqualified Deferred Compensation Plans PDF file opens in new window
11/6 PPA: Pension Protection Act of 2006 Makes Changes to Defined Benefit Governmental and Church Plans PDF file opens in new window
11/6 PPA: Pension Protection Act of 2006 Makes Major Changes to Multiemployer Defined Benefit Plans PDF file opens in new window
11/6 PPA: Pension Protection Act of 2006 Makes Significant Changes to Single Employer Defined Benefit Plans PDF file opens in new window
10/6 PPA: Pension Protection Act of 2006 Requires Immediate Action by Defined Contribution Plan Sponsors PDF file opens in new window
9/6 PBGC Provides Guidance on Liability for Facility Closing  PDF file opens in new window
9/6 PPA: Pension Protection Act of 2006 And Other Recent Developments Provide Guidance on Hybrid Plans PDF file opens in new window
9/6 PPA: Pension Protection Act of 2006 Provides Retirement Savings Incentives PDF file opens in new window
8/6 PBGC Finalizes Electronic Premium Filing Rules PDF file opens in new window
8/6 PBGC Finalizes Electronic Premium Filing Rules PDF file opens in new window
6/6 IRS Expands Correction Programs for Plan Loan Errors PDF file opens in new window
6/6 IRS Publishes Revised Final Rules on Disclosure of Relative Values Of Optional Forms of Benefit PDF file opens in new window
4/6 DOL Publishes Final Rules Regarding Funding Notice Requirement For Defined Benefit Multiemployer Plans PDF file opens in new window
2/6 Deficit Reduction Act of 2005 Increases PBGC Premiums PDF file opens in new window
2/6 DOL Publishes Final USERRA Rules PDF file opens in new window
2/6 IRS Issues Final Rules for Roth 401(k) Accounts PDF file opens in new window
1/6 Year-End Guidance for Nonqualified Deferred Compensation Plans PDF file opens in new window
11/5 IRS Publishes Final Anti-Cutback Rules PDF file opens in new window
11/5 IRS Publishes Final Rules for Required Payments From Defined Benefit Plans PDF file opens in new window
10/5 Defined Benefit Plans Must Issue Minimum Required Payments PDF file opens in new window
9/5 IRS and DOL Provide Guidance PDF file opens in new window
8/5 Advance Planning PDF file opens in new window
6/5 Bankruptcy Reform Act Includes Pension Provisions PDF file opens in new window
5/5 Application of Final 401(k) and 401(m) Regulations to Governmental Plans PDF file opens in new window
3/5 IRS Issues Final 401(k) and 401(m) Regulations PDF file opens in new window
3/5 New Law Requires Employers to Provide Statements To New Employees Not Covered by Social Security PDF file opens in new window
2/5 IRS Provides Automatic Rollover Guidance PDF file opens in new window
1/5 Chart of Nonqualified Deferred Compensation Provisions Contained in the American Jobs Creation Act of 2004, Comparison of Major Changes PDF file opens in new window
1/5 IRS Publishes Initial Nonqualified Deferred Compensation Plan Guidance PDF file opens in new window
10/4 DOL Issues Automatic Rollover Rules for Small Cash-Outs PDF file opens in new window
10/4 Nonqualified Deferred Compensation Proposals Become Law PDF file opens in new window
9/4 IRS Provides Plan Administration Guidance PDF file opens in new window
7/4 IRS Delays Effective Date of Final Relative Value Regulations PDF file opens in new window
7/4 IRS Revises Portion of Minimum Distribution Rules for Defined Contribution Plans PDF file opens in new window
5/4 Pension Funding Equity Act of 2004 Provides Plan Funding Relief PDF file opens in new window
4/4 Pension Funding Equity Act of 2004 Provides Quarterly Contribution Relief for the 2004 Plan Year PDF file opens in new window
3/4 IRS and DOL Provide Clarifying Guidance PDF file opens in new window
3/4 IRS Publishes Final Rules on Disclosure of Relative Values of Optional Forms of Benefit PDF file opens in new window
2/4 Restricted Benefits Revisited PDF file opens in new window
10/3 IRS Provides Final Guidance Regarding Retroactive Annuity Starting Dates PDF file opens in new window
9/3 IRS Extends Plan Amendment and Filing Deadlines PDF file opens in new window
9/3 IRS Issues Additional Loan Rules PDF file opens in new window
8/3 IRS Issues Final Catch-Up Contribution Rules PDF file opens in new window
7/3 IRS Publishes Final Rules for Providing ERISA Section 204(h) Notices PDF file opens in new window
7/3 OFAC Compliance Affects Retirement Plans PDF file opens in new window
6/3 DOL Provides Guidance on Defined Contribution Plan Expenses PDF file opens in new window
2/3 DOL Provides Fiduciary Guidance PDF file opens in new window
2/3 New Guidance from the IRS for the New Year PDF file opens in new window
12/2 IRS Extends GUST Amendment Deadline for Prototype and Volume Submitter Plans PDF file opens in new window
11/2 DOL Issues Interim Final Rules On Blackout Period Notice Requirements PDF file opens in new window
11/2 IRS Publishes Additional Rules for Required Payments From Defined Benefit Plans PDF file opens in new window
10/2 IRS Issues Final Minimum Required Distribution Regulations PDF file opens in new window
9/2 The Sarbanes-Oxley Act Affects Retirement Plans PDF file opens in new window
8/2 IRS Updates Rules for Defined Benefit Plans PDF file opens in new window
8/2 Procedure for Late GUST Amenders to Avoid Disqualification PDF file opens in new window
5/2 DOL Announces Changes to Delinquent Filer Voluntary Compliance Program PDF file opens in new window
4/2 Economic Stimulus Bill Provides Funding Relief for Defined Benefit Plans and Technical Corrections to EGTRRA PDF file opens in new window
1/2 Federal Agencies Publish Year-End Guidance Affecting Plan Design and Administration PDF file opens in new window
1/2 New Year Brings New Rules for Small Plans PDF file opens in new window
11/1 IRS Extends GUST Amendment Deadline PDF file opens in new window
10/1 IRS Publishes Model Amendments for EGTRRA PDF file opens in new window
10/1 Terrorist Attacks Affect Retirement Plans: Federal Agencies Extend Deadlines and Employers Review USERRA Responsibilities PDF file opens in new window
8/1 IRS Issues Guidance on GUST, EGTRRA, And MRD Amendments PDF file opens in new window
6/1 The "Economic Growth and Tax Relief Reconciliation Act of 2001" Makes Significant Changes to Retirement Plans and IRAs PDF file opens in new window
3/1 DOL Clarifies Position on Payment of Plan Expenses PDF file opens in new window
3/1 IRS Issues New Minimum Distribution Regulations PDF file opens in new window
2/1 Year-End Developments Affect Qualified Plans PDF file opens in new window
11/00 IRS Issues Final Rules on Plan Loans PDF file opens in new window
10/00 IRS Relaxes Protected Benefit Rules PDF file opens in new window
6/00 IRS Modifies "Same Desk Rule" PDF file opens in new window
4/00 Improved ADP and ACP Safe Harbor Designs PDF file opens in new window
3/00 DOL Finalizes Revised Form 5500 PDF file opens in new window
8/99 Survivor Benefit Rules for Defined Contribution Plans PDF file opens in new window
3/99 IRS Issues Cash-Out and Consent Rules for Defined Benefit Plans PDF file opens in new window
3/99 IRS Issues Cash-Out and Consent Rules for Defined Contribution Plans PDF file opens in new window
1/99 IRS Delays Effective Date of New Hardship Withdrawal Rules PDF file opens in new window
8/98 Church Plan Compliance Deadline Delayed to Next Millenium PDF file opens in new window
8/98 IRS Provides Guidance for Sponsors of Section 457 Plans PDF file opens in new window
8/98 The IRS Restructuring and Reform Act Contains Provisions Affecting Qualified Plans and IRAs PDF file opens in new window
7/98 IRS Issues Guidance for Money Purchase Pension Plans PDF file opens in new window
7/98 Removing Old Minimum Payment Rules from Defined Contribution Plans PDF file opens in new window
7/98 Removing Old Minimum Payment Rules from Defined Benefit Plans PDF file opens in new window
1/98 IRS Issues Guidance on Defined Benefit Limits PDF file opens in new window
1/98 IRS Issues Guidance on Defined Benefit Limits PDF file opens in new window
1/98 Recent Qualified Plan Guidance from Washington PDF file opens in new window
12/97 IRS Provides Additional Guidance on New Minimum Payment Rules PDF file opens in new window
2/97 "New Participant Contribution Deposit Rules Are Effective February 3 PDF file opens in new window
3/00 DOL Finalizes Revised Form 5500 PDF file opens in new window

Fiduciary Guides

Prudential Retirement’s fiduciary guides are intended to offer an overview of the key responsibilities inherent in serving as plan fiduciary, and a series of Best Practices to help you navigate and manage these duties so that you can design and maintain a retirement plan that best meets the needs of your organization.

Fee Disclosures

Prudential is committed to partnering with you every step of the way to ensure you have the information and tools to help you comply with the plan (408(b)(2)) and participant-level (404(a)) fee disclosure regulations. We invite you to learn how Prudential is prepared to help you meet these new regulatory challenges.