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Comments & Materials
New Material:
AICPA 403(b) Plan Audit FAQs (March 5, 2010)
SPARK Institute 403(b) Task Force February Meeting Minutes (March 3, 2010) (MEMBERS ONLY)
Highlights of the Annual Report of White House Task Force on the Middle Class (February 26, 2010)
DOL Proposed Investment Advice Regulations (February 26, 2010)
New SPARK Institute Best Practices for 403(b) Plans - Webinar Recording (February 25, 2010) (MEMBERS ONLY)
SPARK Institute Guaranteed Lifetime Income Solutions Working Team February Call Minutes (February 23, 2010) (MEMBERS ONLY)
DOL FAB 2010-1 Re: Annual Reporting and ERISA Coverage for 403(b) Plans (February 22, 2010)
SPARK Institute Government Relations Committee February Meeting Minutes (February 17, 2010) (MEMBERS ONLY)
DOL Retirement Income RFI (February 2, 2010)
403(b) Plans Information Sharing Data Elements Questions & Answers (Last Updated - January 28, 2010)
Obama Administration Initiatives for Retirement Security (January 26, 2010)
SPARK Institute Guidelines for Multiple Vendor 403(b) Plans-2009 Form 5500 Aggregation (January 19, 2010)
DOL Final Plan Contributions Safe Harbor (January 13, 2010)
Sample File Layouts for Multiple Vendor Plans Remittance and Census Data Elements (Version RC1.0) (January 4, 2010)
SPARK Institute Draft 2009 Form 5500 Guidelines for 403(b) Plans (December 16, 2009)
Exelon 401(k) Fee Case Dismissal (December 14, 2009)
IRS Notice Re: Extension of Deadline to Adopt Certain Retirement Plan Amendments (December 11, 2009)
IRS Announcement Re: Remedial Amendment Period for 403(b) Plans (December 10, 2009)
403(b) Plans Best Practices Survey Results (December 8, 2009)
GAO Report on Form 5500 Reporting (December 7, 2009)
Lifetime Income Disclosure Act (December 4, 2009)
IRS Notice re: Truncating Social Secuirty Numbers on Paper Filings (November 23, 2009)
Comment Letters:
SPARK Institute Testimony on Retirement Security to ERISA Advisory Council (September 15, 2009)
The SPARK Institute Alternative Approach to the Fee Disclosure Bill (May 19, 2009) (MEMBERS ONLY)
The SPARK Institute Testimony at Congressional Hearing on Fee Disclosure (April 22, 2009)
SPARK Institute Letter Re: 401(k) Non-elective Safe Harbor Contributions (April 7, 2009)
SPARK Institute Letter to IRS Re: Waiver of 2009 RMD Requirements (January 22, 2009) (MEMBERS ONLY)
Archived Comment Letters
White Papers:
White Paper - Valuing Retirement Plan Investment Under FAS 157 (August 11, 2009)
White Paper - Making the Case for Employer-Sponsored Retirement Plans: Fees and Expenses (May 20, 2009)
White Paper - Making the Case for Employer-Sponsored Retirement Plans: Coverage, Participation and Retirement Security (May 4, 2009)
White Paper - Making the Case for Employer-Sponsored Retirement Plans: Benefits and Accomplishments
(April 23, 2009)
403(b) Plans Materials:
Best Practices
The SPARK Institute's 403(b) Plans Information Sharing Data Elements Best Practices - Adhering Companies
Best Practices for Multiple Vendor Plans -- Remittance and Census Data Elements (Version RC 1.0) (June 30, 2009)
Best Practices for 403(b) and Related Retirement Plans Information Sharing -- Minimum and Comprehensive Data Elements (Version 1.04) (June 30, 2009)
Best Practices for 403(b) Plans Sample Files, Data Sharing Formats and Coding Pipe Delimited Data (June 30, 2009)
Best Practices for 403(b) Plans Information Sharing -- Loan Amount Available Data Examples
(December 5, 2008)
The SPARK Institute's Best Practices for 403(b) Plans Information Sharing Technology
(Version 1.0) (September 4, 2008)
Other Materials
SPARK Institute Letter Re: Transition Issues for 403(b) Plans under FAB 2009-02 (September 4, 2009)
Radio Interview with Larry Goldbrum, General Counsel, on 401(k) Issues (July 6, 2009)
SPARK Institute Letter Re: IRS 403(b) Plans Prototype Program (June 1, 2009)
IRS Announcement Re: 403(b) Plans Prototype Program (April 14, 2009)
IRS Request for Comments Re: 403(b) Plans Prototype Program (April 14, 2009)
Proposed IRS Sample 403(b) Prototype Plan Provisions and Information Package (April 14, 2009)
IRS Notice 2009-3 - Relief From Immediate Compliance With 2009 403(b) Written Plan Requirement (December 11, 2008)
Non-ERISA-Covered 403(b) Plans Request for Proposal Guide 1st Edition (July 14, 2008)
Sample 403(b) Information Sharing Agreement (May 7, 2008) (This document may be freely distributed and may be revised periodically, as needed)
The SPARK Institute Request Re: Pre-Approved 403(b) Prototype Plan Program (March 21, 2008) (MEMBERS ONLY)
Archived 403(b) Plans Materials
Member Surveys:
SPARK Institute 5500 Schedule C Survey and Analysis (March 26, 2009)
Analysis of SPARK Institute Member Survey Results - Form 5500 Schedule C Reporting (March 24, 2009) (MEMBERS ONLY)
SPARK Institute Member Survey - Form 5500 Schedule C Reporting (February 12, 2009) (MEMBERS ONLY)
SPARK Institute Member Fee Disclosure Compliance Survey Memo (October 17, 2008) (MEMBERS ONLY)
SPARK Institute Member Loan Survey Results Memo (July 29, 2008) (MEMBERS ONLY)
Fair Funds Settlements:
Summary of Fair Funds Settlement Plans (Updated May 29, 2008) (MEMBERS ONLY)
Archived Fair Funds Settlements Material
Other Materials:
SPARK Institute 403(b) Task Force Meeting Minutes (January 26, 2010) (MEMBERS ONLY)
SPARK Institute Government Relations Committee Meeting Minutes (January 19, 2010) (MEMBERS ONLY)
DOL FAQs re: Form 5500 Schedule C (October 23, 2009; revised February 2010)
SPARK Institute Government Relations Committee December 2009 Meeting Minutes (December 14, 2009) (MEMBERS ONLY)
GAO Report on Retirement Savings Proposals (October 27, 2009)
DOL News Release re: Form 5500 Schedule C Guidance (October 23, 2009)
IRS Announces Retirement Plan Contribution Limits for 2010 (October 15, 2009)
GAO Report on Fee Disclosure and Plan Sponsor Guidance (October 9, 2009)
SPARK Institute Government Relations Committee Meeting Minutes (October 5, 2009) (MEMBERS ONLY)
IRS Guidance on 2009 Required Minimum Distributions (September 29, 2009)
GAO Report on Policies to Reduce Effects of Leakage on Retirement Savings (September 29, 2009)
GAO Report on Retirement Savings Proposals (October 27, 2009)
DOL News Release re: Form 5500 Schedule C Guidance (October 23, 2009)
DOL FAQs re: Form 5500 Schedule C (October 23, 3009)
IRS Announces Retirement Plan Contribution Limits for 2010 (October 15, 2009)
GAO Report on Fee Disclosure and Plan Sponsor Guidance (October 9, 2009)
SPARK Institute Government Relations Committee Meeting Minutes (October 5, 2009) (MEMBERS ONLY)
IRS Guidance on 2009 Required Minimum Distributions (September 29, 2009)
GAO Report on Policies to Reduce Effects of Leakage on Retirement Savings (September 29, 2009)
Final IRS Regulations Re: Minimum Distribution Rules for Governmental Plans (September 8, 2009)
DOL Field Assistance Bulletin Re: Use of Summary Prospectus in 404(c) Plans (September 8, 2009)
White House Announcement on Retirement Security Initiatives (September 5, 2009)
IRS Revenue Ruling 2009-30 Re: Automatic Contribution Increases (September 5, 2009)
IRS Notice 2009-65 Re: Adding Automatic Enrollment to 401(k) Plans - Sample Amendments
(September 5, 2009)
IRS Revenue Ruling 2009-31 Re: Annual Paid Time Off Contributions to 401(k) Plans (September 5, 2009)
IRS Revenue Ruling 2009-32 Re: Paid Time Off Contributions to 401(k) Plans at Termination of Employment (September 5, 2009)
IRS Notice 2009-68 Re: Safe Harbor Explanation of Eligible Rollover Distributions (September 5, 2009)
IRS Rollover Explanation Chart (September 5, 2009)
SPARK Institute Government Relations Committee November 2009 Meeting Minutes (December 2, 2009) (MEMBERS ONLY)
SPARK Institute Government Relations Committee September 2009 Meeting Minutes (October 5, 2009) (MEMBERS ONLY)
401(k) Fair Disclosure and Pension Security Act Amended and Approved by Education and Labor Committee (June 25, 2009)
SPARK Institute Summary of Defined Contribution Plan Fee Transparency Act (June 24, 2009) (MEMBERS ONLY)
Amended 401(k) Fair Disclosure for Retirement Security Act of 2009 (June 18, 2009)
Amended Conflicted Investment Advice Prohibition Act of 2009. (June 18, 2009)
Amendment to Conflicted Advice Bill Regarding Retirement Education (June 18, 2009)
DC Plan Fee Transparency Act of 2009 (June 11, 2009)
Summary of DC Plan Fee Transparency Act of 2009 (June 11, 2009)
Key Revisions to DC Plan Fee Transparency Act of 2009 (June 11, 2009)
Retirement Security Needs Lifetime Pay Act of 2009 (June 11, 2009)
Summary of Retirement Security Needs Lifetime Pay Act of 2009 (June 11, 2009)
DOL Announcement Re: Delay of Investment Advice Rules (May 21, 2009)
Proposed IRS Amendments Re: Safe Harbor Plan Non-elective Contributions (May 18, 2009)
2010 Budget - Proposed Retirement Related Provisions (May 15, 2009)
Proposed Conflicted Investment Advice Prohibition Act of 2009 (April 21, 2009)
Solis v. Plan Benefit Services (March 20, 2009)
401(k) Fair Disclosure for Retirement Security Act of 2009 (April 24, 2009)
Taylor v. United Technologies Case Dismissal (March 9, 2009)
Final IRS Regulations re: Auto Enrollment Programs (February 23, 2009)
Hecker v. Deere U.S. Appelate Court Case Dismissal (February 12, 2009)
DOL Final Regulations Re: Investment Advice (January 19, 2009)
Archived Other Materials