Comments & Materials

NEW MATERIALS:

• FINRA Guidance on Application of Communications Rules to Participant Disclosures (January 20, 2012)
• Instructions for Sample Spreadsheet Templates for Data Layouts for Non-Registered Investment Product Disclosures to Retirement Plan Participants (Version 1.0) (January 9, 2012)
• Data Layouts for Non-Registered Variable Rate of Return Investment Product Disclosures to Retirement Plan Participants (Spreadsheet Template) (January 9, 2012)
• Data Layouts for Non-Registered Fixed Rate of Return Investment Product Disclosures to Retirement Plan Participants (Spreadsheet Template) (January 9, 2012)
• SPARK Institute Follow Up Letter DOL re: Delay of 408(b)(2) Regulations (January 6, 2012)
• SPARK Institute Letter to DOL re: Delay of 408(b)(2) Regulations (December 14, 2011)
• Sample Glossary of Investment-Related Terms for Disclosures to Retirement Plan Participants (Word Version) (December 19, 2011)
• Sample Glossary of Investment-Related Terms for Disclosures to Retirement Plan Participants (PDF Version) (December 19, 2011)
• DOL Revised Technical Release 2011-03R Re: Use of Electronic Media for Participant Disclosures (December 12, 2011)
• House Republicans' Letter to DOL Re: Proposed Changes to Definition of Fiduciary (December 6, 2011)
• IRS Notice re: PTINs for Enrolled Retirement Plan Agents (November 4, 2011)
• Joint Trade Groups Position Paper on Deficit Reduction and Tax Reform (October 31, 2011)
• SEC No-Action Letter to DOL Re: Participant Disclosure (October 27, 2011)
• DOL Request for No-Action Letter from SEC Re: Participant Disclosure (October 27, 2011) 
• DOL Final Rule on Investment Advice to Participants (October 24, 2011)
• SPARK Institute Data Layouts for Retirement Income Solutions (Version 1.01) (October 20, 2011)
• Congressional Budget Office Report on Use of Tax Incentives for Retirement Saving in 2006 (October 20, 2011)
• DOL Announcement Re: Plan to Re-propose Rule Changing the Definition of Fiduciary (September 19, 2011)
• DOL Technical Release 2011-03 Re: Use of Electronic Media for Participant Disclosures (September 13, 2011)
• Data Layouts for Non-Registered Investment Product Disclosures to Retirement Plan Participants (Version 1.00) (September 7, 2011)
• Memo Re: Tax Reporting for Qualified Roth Distributions (August 15, 2011) (MEMBERS ONLY)
• Sample Language for Explaining 403(b) Plan Exchange, Rollover and Transfer Terminology (August 9, 2011) (MEMBERS ONLY)
• SPARK Institute Letter to Treasury Re: GLWBs in Defined Contribution Plans (August 3, 2011) (MEMBERS ONLY)
• SPARK Institute Letter to EBSA Requesting Guidance and Safe Harbor Protection for Lifetime Income Illustrations (August 2, 2011) (MEMBERS ONLY)
• DOL Notice of Extension of Applicability Dates for Fee Disclosure Regulations (July 13, 2011)

COMMENT LETTERS & TESTIMONY:

• Letter from Industry Trade Groups to DOL Re: Electronic Disclosure Guidance (July 11, 2011)
• SPARK Institute Comment on DOL Notice of Proposed Extension of Disclosure Applicability Dates (June 10, 2011)
• SPARK Institute Response to DOL RFI on Electronic Disclosure (June 1, 2011)
• SPARK Institute Testimony at DOL Hearing on Definition of Fiduciary (March 1, 2011)
• SPARK Institute Request for IRS Guidance on Tax Reporting for Qualified Roth Distributions (February 25, 2011)
• SPARK Institute Letter to Sen. Burr Re: Universal Small Employer Retirement Savings Program (February 14, 2011) (MEMBERS ONLY)
• SPARK Institute Comment to EBSA Re: Proposed Regulation Changing the Definition of Fiduciary (February 2, 2011)
• SPARK Institute Request to Testify at EBSA Hearing on Definition of Fiduciary (January 20, 2011)
• SPARK Institute Comment Letter to EBSA Re: Target Date Fund Disclosure Rule (January 13, 2011)
• Recording of SPARK Institute Testimony at DOL/Treasury Hearing on Lifetime Income Solutions (December 6, 2010)
• SPARK Institute Comment Letter to SEC Re: Proposed Mutual Fund Distribution Fees Rules
  (November 2, 2010)
• SPARK Institute Testimony at DOL/Treasury Hearing on Lifetime Income Solutions (September 15, 2010)
• SPARK Institute Response to RFI re: Lifetime Income Solutions in Retirement Plans (May 3, 2010)
• SPARK Institute Letter to DOL Re: Proposed Investment Advice Regulations (April 29, 2010)
• ARCHIVED Comment Letters & Testimony

COMPLIANCE ALERTS, WHITE PAPERS & PROPOSALS:

• SPARK Institute Participant Investment Disclosure Compliance Alert (December 21, 2010)
• SPARK Institute Roth In-Plan Conversions Compliance Alert (October 25, 2010)
• The SPARK Institute Universal Small Employer Retirement Savings Program Proposal (March 15, 2010)
• 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)
• ARCHIVED Compliance Alerts, White Papers & Proposals

403(b) PLANS MATERIALS:  

    403(b) Best Practices:     

• Best Practices for 403(b) and Related Retirement Plans Information Sharing - Minimum and Comprehensive Data Elements (Version 1.04, Updated February 14, 2011) (February 14, 2011)
• The SPARK Institute's 403(b) Plans Information Sharing Data Elements Best Practices - Adhering Companies
• 403(b) Plans Information Sharing Data Elements Questions & Answers (Last Updated - June 8, 2011)
• SPARK Institute Best Practices for Multiple Vendor 403(b) Plans-Form 5500 Aggregation (Version F5500-2.0) (September 13, 2010)
• Appendix A "Vendor File Format" (Excel version) to SPARK Institute Best Practices for Multiple Vendor 403(b) Plans-Form 5500 Aggregation (Version F5500-2.0) (September 13, 2010)
• Best Practices for 403(b) and Related Retirement Plans on Working with Investment Providers that are Unable or Unwilling to Share Information on a Periodic Basis (Version 1.00) (September 9, 2010)
• SPARK Institute Guidelines for Multiple Vendor 403(b) Plans-2009 Form 5500 Aggregation (January 19, 2010)
• Sample File Layouts for Multiple Vendor Plans Remittance and Census Data Elements (Version RC 1.0) (January 4, 2010)
• Best Practices for Multiple Vendor Plans -- Remittance and Census Data Elements (Version RC 1.0) (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)
• ARCHIVED 403(b) Best Practices

• SPARK Institute 403(b) Task Force January 2012 Meeting Minutes (January 20, 2012) (MEMBERS ONLY)
• SPARK Institute 403(b) Task Force December 2011 Meeting Minutes (December 15, 2011) (MEMBERS ONLY)
• SPARK Institute 403(b) Task Force October 2011 Meeting Minutes (October 27, 2011) (MEMBERS ONLY)
• SPARK Institute 403(b) Task Force September 2011 Meeting Minutes (September 16, 2011) (MEMBERS ONLY)
• SPARK Institute 403(b) Task Force August 2011 Meeting Minutes (August 11, 2011) (MEMBERS ONLY)
• SPARK Institute 403(b) Task Force July 2011 Meeting Minutes (July 20, 2011) (MEMBERS ONLY)
• SPARK Institute 403(b) Task Force May 2011 Meeting Minutes (May 25, 2011) (MEMBERS ONLY)
• SPARK Institute 403(b) Task Force April 2011 Meeting Minutes (April 29, 2011) (MEMBERS ONLY)
• SPARK Institute 403(b) Task Force March 2011 Meeting Minutes (March 24, 2011) (MEMBERS ONLY)
• SPARK Institute 403(b) Task Force January 2011 Meeting Minutes (January 26, 2011) (MEMBERS ONLY)
• ARCHIVED 403(b) Task Force Meeting Minutes

    403(b) Other Materials:

• AICPA 403(b) Plan Audit FAQs (March 5, 2010)
• New SPARK Institute Best Practices for 403(b) Plans - Webinar Recording (February 25, 2010) (MEMBERS ONLY)
• DOL FAB 2010-1 Re:  Annual Reporting and ERISA Coverage for 403(b) Plans (February 22, 2010)
• IRS Announcement Re: Remedial Amendment Period for 403(b) Plans (December 10, 2009)
• SPARK Institute Letter Re: Transition Issues for 403(b) Plans under FAB 2009-02 (September 4, 2009)
• 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)
• ARCHIVED 403(b) Plans Other Materials

LIFETIME INCOME SOLUTIONS MATERIALS:  

  Lifetime Income Solutions Best Practices:     

• SPARK Institute Data Layouts for Retirement Income Solutions (Version 1.01) (October 20, 2011)

    Lifetime Income Solutions Task Force Meeting Minutes:

• ARCHIVED Lifetime Income Solutions Meeting Minutes

MEETING MINUTES:  

  Government Relations Committee:     

• SPARK Institute Government Relations Committee January 2012 Meeting Minutes (January 18, 2012) (MEMBERS ONLY)
• SPARK Institute Government Relations Committee December 2011 Meeting Minutes (December 13, 2011) (MEMBERS ONLY)
• SPARK Institute Government Relations Committee November 2011 Meeting Minutes (November 8, 2011) (MEMBERS ONLY)
• SPARK Institute Government Relations Committee October 2011 Meeting Minutes (October 21, 2011) (MEMBERS ONLY)
• SPARK Institute Government Relations Committee September 2011 Meeting Minutes (September 13, 2011) (MEMBERS ONLY)
• SPARK Institute Government Relations Committee August 2011 Meeting Minutes (August 16, 2011) (MEMBERS ONLY)
• SPARK Institute Government Relations Committee July 2011 Meeting Minutes (July 19, 2011) (MEMBERS ONLY)
• SPARK Institute Government Relations Committee June 2011 Meeting Minutes (June 14, 2011) (MEMBERS ONLY)
• SPARK Institute Government Relations Committee May 2011 Meeting Minutes (May 17, 2011) (MEMBERS ONLY)
• SPARK Institute Government Relations Committee April 2011 Meeting Minutes (April 27, 2011)
  (MEMBERS ONLY)
• SPARK Institute Government Relations Committee March 2011 Meeting Minutes (March 17, 2011) (MEMBERS ONLY)
• SPARK Institute Government Relations Committee February 2011 Meeting Minutes (February 15, 2011) (MEMBERS ONLY)
• SPARK Institute Government Relations Committee January 2011 Meeting Minutes (January 18, 2011) (MEMBERS ONLY)
• ARCHIVED Government Relations Meeting Minutes

OTHER MATERIALS:

• GAO Report on Retirement Income Options (July 6, 2011)
• DOL Notice of Proposed Extension of Applicability Dates for Fee Disclosure Regulations (May 31, 2011)
• Savings Enhancement by Alleviating Leakage in 401(k) Savings Act (May 19, 2011)
• GAO Report on Private Pensions (May 4, 2011)
• DOL RFI Regarding Electronic Disclosures to Participants (April 7, 2011)
• Republican Legislators Letter to DOL/Treasury re: Fiduciary Definition (April 27, 2011)
• Democrat Legislators Letter to DOL/Treasury re: Fiduciary Definition (April 27, 2011)
• What Does The SEC's Study on Fiduciary Standards Mean for Brokers & Investment Advisers Serving Retirement Plans - Webinar Recording (March 9, 2011)
• GAO Report on Protecting 401(k) Participants from Conflicts of Interest (February 28, 2011)
• IRS Revenue Ruling re: Terminating 403(b) Plans (February 23, 2011)
• DOL Announcement Re: Extension of 408(b)(2) Regulation Applicability Date (February 11, 2011)
• Proposed Lifetime Income Disclosure Act (S. 267) (February 9, 2011)
• Letter from Legislators to EBSA Re: Proposed Regulation on Definition of a Fiduciary (February 9, 2011)
• Background on Proposed Lifetime Income Disclosure Act (S. 267) (February 7, 2011)
• SEC Study on Investment Advisers and Broker-Dealers (January 24, 2011)
• SEC News Release Re: Study on Investment Advisers and Broker-Dealers (January 24, 2011)
• Statement by SEC Commissioners Casey and Parades Re: Study on Investment Advisers and Broker-Dealers (January 24, 2011)
• EBSA Notice of Hearing on Definition of Fiduciary (January 13, 2011)
• Abridged Version of Regulatory Agenda Chat with EBSA Held on January 4, 2011 (January 11, 2011)
• IRS Notice 2011-6 Re: Requirement to Obtain a Preparer Tax Identification Number (December 30, 2010)
• DOL Proposed Rule on Definition of Fiduciary (October 21, 2010)
• IRS Revenue Ruling Modifying Rules for Group Trusts (December 17, 2010)
• IRS Proposed Regulations Re: User Fees for Enrolled Retirement Plan Agents (December 8, 2010)
• IRS 2010-2011 Priority Guidance Plan (December 8, 2010)
• Participant Fee Disclosure Regulations - Webinar Recording (December 3, 2010)
• DOL Proposed Amendment to QDIA Regulations (Target Date Fund Disclosure) (November 29, 2010)
• IRS Guidance on In-Plan Roth Rollovers (November 27, 2010)
• IRS Announcement Re: Mandatory Withholding on In-Plan Roth Rollovers (November 23, 2010)
• IRS 401(k) Compliance Check Phone Forum Handout (October 26, 2010)
• DOL Participant Fee Disclosure Regulation (October 20, 2010) 
• DOL Participant Fee Disclosure Regulation Fact Sheet (October 14, 2010)
• DOL Participant Fee Disclosure Model Chart (October 14, 2010)
• DOL Audit Report - EBSA Needs to Do More to Protect Retirement Plan Assets From Conflicts of Interest (October 6, 2010)
• EBSA Response to DOL Audit Report Re: Conflicts of Interest (October 6, 2010)
• ARCHIVED Other Materials

MEMBER SURVEYS:

• SPARK Institute Member Survey Results - Anticipated 408(b)(2) Disclosure Practices - Slides (April 8, 2011) (MEMBERS ONLY)
• SPARK Institute Member Survey Results - Anticipated 408(b)(2) Disclosure Practices - Memo (April 8, 2011) (MEMBERS ONLY)
• SPARK Institute Member Survey Results - Lifetime Income Data Layouts Utilization (December 2, 2010)
• 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)
• ARCHIVED Member Surveys

FAIR FUNDS SETTLEMENTS:

• ARCHIVED Fair Funds Settlements Material