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