Other Materials
Please click on any year below to view the full archives from that year.
2013
2012
2011
2010
2009
2008
2007
2006
2005
2013 Archived Other Materials
- DOL Field Assistance Bulletin 2013-02 Re: Timing of Participant Disclosures (Corrected Version) (July 22, 2013)
- DOL Advisory Opinion 2013-03 Re: Treatment of Certain Revenue Sharing Payments as Plan Assets (July 3, 2013; Posted July 9, 2013)
- DOL Extension of Comment Deadline for Lifetime Income ANPRM (June 27, 2013)
- Handout for June 25th IRS Phone Forum: What You Need to Know About the 403(b) Pre-Approved Plan Program (June 25, 2013)
- SEC Proposal Re: Money Market Funds Reform (June 19, 2013)
- SEC Fact Sheet on Money Market Funds Reform Proposal (Posted June 19, 2013)
- Statement by SEC Commissioner Aguilar Re: Money Market Funds Reform Proposal (Posted June 19, 2013)
- Statement by SEC Division of Investment Management Director Champ Re: Money Market Funds Reform Proposal (Posted June 19, 2013)
- Statement by SEC Commissioner Gallagher Re: Money Market Funds Reform Proposal (Posted June 19, 2013)
- Statement by SEC Commissioner Paredes Re: Money Market Funds Reform Proposal (Posted June 19, 2013)
- Statement by SEC Commissioner Walter Re: Money Market Funds Reform Proposal (Posted June 19, 2013)
- Statement by SEC Chairman White Re: Money Market Funds Reform Proposal (Posted June 19, 2013)
- Senate Bill: Lifetime Income Disclosure Act (June 12, 2013)
- Congressional Summary of Proposed Retirement Plan Simplification and Enhancement Act of 2013 (May 29, 2013)
- Full Text of Proposed Retirement Plan Simplification and Enhancement Act of 2013 (May 29, 2013)
- Senate Finance Committee Staff Tax Reform Options for Discussion Document (May 23, 2013)
- Department of Labor Advance Notice of Proposed Rulemaking on Lifetime Income (May 7, 2013)
- DOL Sample Lifetime Income Calculator (May 7, 2013)
- DOL Lifetime Income Illustration Fact Sheet (May 7, 2013)
- Davis & Harman Memorandum Re: Obama Administration’s Proposed $3 Million Cap on Retirement Savings Accounts (April 24, 2013) (MEMBERS ONLY)
- Davis & Harman Memorandum Re: President’s Budget for Fiscal year 2014 (April 22, 2013) (MEMBERS ONLY)
- ERISA Advisory Council Report to the DOL Re: Beneficiary Designations in Retirement Plans (Released April 2013)
- FY-2014 Budget Proposal – General Explanations of Certain Retirement Related Provisions (April 10, 2013)
- GAO Report – Labor and IRS Could Improve the Rollover Process for Participants (March 2013)
- GAO Report – Highlights of GAO IRA Rollover Report (March 2013)
- IRS Final Report Re: 401(k) Compliance Check Questionnaire (March 2013)
- SPARK Institute Leadership Meeting (March 22, 2013) – Research Committee Presentation (March 28, 2013) (MEMBERS ONLY)
- DOL Tips for Participants on Using Fee and Investment Information from Retirement Plans (March 13, 2013)
- SEC Request for Data and Other Information Re: Duties of Brokers, Dealers and Investment Advisers (March 7, 2013)
- DOL Tips for ERISA Plan Fiduciaries Re: Target Date Retirement Funds (February 28, 2013)
- IRS Presentation Re: EPCRS Changes (February 21, 2013)
- Stivers Bill Re: Municipal Advisor Oversight Improvement Act of 2013 (February 15, 2013)
- SEC Final Rule 17Ad-17 Re: Lost Security Holders and Unresponsive Payees (January 23, 2013)
- DOL Request for Comments on Information Collection Re: Survey About Pension Benefit Statements (January 22, 2013)
2012 Archived Other Materials
- IRS EPCRS – Revenue Procedure 2013-12 (December 31, 2012)
- GAO Report on Annuities with Guaranteed Lifetime Withdrawals (December 2012)
- DOL Proposed Regulations on Abandoned Plans (December 11, 2012)
- Summary of FSOC Proposed Recommendations for Money Market Reform Prepared by the Dechert Law Firm (Dec. 2012)
- Financial Stability Oversight Council Proposed Recommendations for Money Market Fund Reform
(Nov. 19, 2012)
- GAO Report on Multiple Employer Plans (October 5, 2012)
- DOL Office of Inspector General Report Re: ERISA Audit Process (October 4, 2012)
- EBRI Report on Individual Account Retirement Plans (October 4, 2012)
- U.S. Bureau of Labor Statistics Report on Employee Benefits (September 24, 2012)
- Statement by SEC Commissioners Gallagher and Paredes Re: Money Market Fund Reform (August 29, 2012)
- SEC Statement Re: Money Market Fund Reforms (August 23, 2012)
- Senate Committee on Health, Education, Labor and Pensions Report and Proposal for Universal Retirement Accounts (August 1, 2012)
- Proposed Savings Enhancement by Alleviating Leakage in 401(k) Plans Act (Originally introduced November 1, 2011 – Posted on August 1, 2012)
- DOL Participant Fee Disclosure FAQs (FAB 2012-02R) – Revised Version (July 30, 2012)
- DOL Direct Final Rule Amending 408(b)(2) Mailing Address and Web-based Submission Procedures (July 13, 2012)
- DOL Companion Proposed Rule Re: Direct Final Rule Amending 408(b)(2) Regulation (July 13, 2012)
- House Democrats’ Letter to DOL Re: Redefinition of “Fiduciary” (June 28, 2012)
- Letter from Phyllis Borzi to Congress re: DOL’s Fiduciary Definition Project (June 20, 2012)
- GAO Report on 401(k) Plan Fees (May 24, 2012)
- Link to GAO Survey on 401(k) Plan Fees (May 24, 2012)
- DOL Announcement re: Comment Period on Proposed Target Date Fund Rule (May 24, 2012)
- GAO Report on Regulatory Approaches for DC Plans in Other Countries (April 24, 2012)
- SEC Announcement Re: Comment on Investor Testing of Target Date Retirement Funds (April 5, 2012)
- Investor Testing Report Re: Target Date Retirement Funds (April 5, 2012)
- ERISA Advisory Council Report re: Current Challenges and Best Practices for ERISA Compliance for 403(b) Plan Sponsors (March 15, 2012)
- ERISA Advisory Council Report re: Privacy and Security Issues Affecting Employee Benefit Plans (March 15, 2012)
- GAO Report on Helping Small Employers Address Challenges to Retirement Plan Sponsorship (March 9, 2012)
- IRS Correction Notice Re: Proposed DB Plan Annuity Rules (March 9, 2012)
- Retirement Plan Simplification and Enhancement Act of 2012 (February 27, 2012)
- Automatic IRA Act of 2012 (February 27, 2012)
- 2013 Budget Proposal Eliminating MRD Rules for Retirement Account and IRA Balances of $75,000 or Less (February 14, 2012)
- 2013 Budget Proposal Limiting the Value of Defined Contribution Plan Deferrals (February 14, 2012)
- 2013 Budget Proposal Requiring Auto IRAs for Small Employers (February 14, 2012)
- IRS 401(k) Compliance Check Questionnaire – Interim Report (February 3, 2012)
- IRS 401(k) Compliance Check Questionnaire – Highlights of Findings (February 3, 2012)
- IRS 401(k) Compliance Check Questionnaire – FAQs (February 3, 2012)
- IRS 401(k) Compliance Check Questionnaire – Comments by Monica Templeman, Director of Employee Plans Examinations (February 3, 2012)
- President’s Council of Economic Advisers’ Report on Supporting Retirement for American Families (February 2, 2012)
- IRS Revenue Ruling 2012-3 re: Application of Survivor Annuity Requirements to Deferred Annuity Contracts in a DC Plan (February 2, 2012)
- IRS Revenue Ruling 2012-4 re: Rollovers from a Qualified DC plan to a Qualified DB Plan (February 2, 2012)
- IRS Proposed Regulations re: Longevity Annuity Contracts (February 2, 2012)
- IRS Proposed Regulations re: Partial Annuity Distributions from DB Plans (February 2, 2012)
- Treasury Department Fact Sheet on Lifetime Income Rules (February 2, 2012)
- DOL Final 408(b)(2) Regulations (February 2, 2012)
- Summary of Changes in DOL Final 408(b)(2) Regulations (February 2, 2012)
- DOL Fact Sheet re: Final 408(b)(2) Regulations (February 2, 2012)
- DOL Press Release re: DOL/IRS Actions to Enhance Retirement Security (February 2, 2012)
- DOL Sample Notice – Delinquent Service Provider Disclosure (February 2, 2012)
- FINRA Guidance on Application of Communications Rules to Participant Disclosures (January 20, 2012)
2011 Archived Other Materials
- 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)
- 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)
- DOL Notice of Extension of Applicability Dates for Fee Disclosure Regulations (July 13, 2011)
- 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)
- Republican Legislators Letter to DOL/Treasury re: Fiduciary Definition (April 27, 2011)
- Democrat Legislators Letter to DOL/Treasury re: Fiduciary Definition (April 27, 2011)
- DOL RFI Regarding Electronic Disclosures to Participants (April 7, 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)
- Letter from Legislators to EBSA Re: Proposed Regulation on Definition of a Fiduciary (February 9, 2011)
- Proposed Lifetime Income Disclosure Act (S. 267) (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)
2010 Archived Other Materials
- IRS Notice 2011-6 Re: Requirement to Obtain a Preparer Tax Identification Number (December 30, 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 Proposed Rule on Definition of Fiduciary (October 21, 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)
- Comment Letter to DOL from House and Senate Committee Leaders Re: Fee Disclosure Rules (September 1, 2010)
- Proposed EBSA Rule Regarding Prohibited Transaction Exemption Procedures (August 30, 2010)
- AICPA Alert Re: DOL Acceptance of 403(b) Plan Audit Reports (August 27, 2010)
- FASB Proposed Accounting Standards Update Re: DC Plan Loans (August 26, 2010)
- Summary of Proposed House Bill Requiring Automatic IRAs (August 11, 2010)
- Summary of Proposed Senate Bill Requiring Automatic IRAs (August 11, 2010)
- Proposed House Bill Requiring Automatic IRAS (August 10, 2010)
- Proposed Senate Bill Requiring Automatic IRAs (August 10, 2010)
- SPARK Institute Request to Testify at DOL Lifetime Income Hearings (August 6, 2010) (MEMBERS ONLY)
- 2010 SPARK Institute Executive Summit Presentations (September 22-24, 2010) (MEMBERS ONLY)
- SEC’s Proposed Rule on Mutual Fund Distribution (12b-1) Fees (July 23, 2010)
- DOL 401(k) Fee Disclosure Regulations for Service Providers (July 16, 2010)
- DOL Fact Sheet on 401(k) Fee Disclosure Regulations for Service Providers (July 16, 2010)
- Pension Communications Project 2010 (June 23, 2010)
- Proposed SEC Rules re: Target Fund Names and Marketing (June 18, 2010)
- Final DOL Rule Re: Time and Order of Issuance of QRDOs (June 9, 2010)
- Treasury Department Letter re: 401(k) Plans and Lifetime Income Solutions (May 26, 2010)
- Proposed Fee Disclosure Legislation in H.R. 4213 (May 24, 2010)
- Final IRS Rules Re: Diversification Requirements for DC Plans (May 18, 2010)
- IRS 401(k) Plans Compliance Check Questionnaire (May 17, 2010)
- Link to IRS website information re: 401(k) Plans Compliance Check Questionnaire Project (May 17, 2010)
- DOL / SEC Investor Bulletin re: Target Date Retirement Funds (May 7, 2010)
- SPARK Institute Board of Directors and DOL RFI Task Force April Meeting Minutes (April 29, 2010) (MEMBERS ONLY)
- The Small Businesses Add Value for Employees (“SAVE”) Act (March 11, 2010)
- 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)
- DOL Retirement Income RFI (February 2, 2010)
- Obama Administration Initiatives for Retirement Security (January 26, 2010)
- DOL Final Plan Contributions Safe Harbor (January 13, 2010)
- DOL FAQs re: Form 5500 Schedule C (October 23, 2009; revised February 2010)
2009 Archived Other Materials
- Radio Interview with Larry Goldbrum, General Counsel, on 401(k) Issues (July 6, 2009)
- 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)
2008 Archived Other Materials
- 403(b) Information Sharing Best Practices: Common Remitter Issues Webcast Recording (December 19, 2008) (MEMBERS ONLY)
- 403(b) Information Sharing Best Practices: “A Presentation and Q&A With the Experts” Webcast Recording (December 10, 2008) (MEMBERS ONLY)
- 2008 DOL Form 5500 (November 2008)
- DOL Guidance Re: ERISA Fidelity Bonding Requirements (November 25, 2008)
- Fulfilling Fiduciary Obligations Can Present Challenges for 401(k) Plan Sponsors (August 15, 2008)
- Memo of Understanding Between the SEC and DOL Regarding Retirement Plans (July 2008)
- DOL Proposed Plan Participant Fee Disclosure Regulations – Full Text (July 23, 2008)
- DOL Proposed Plan Participant Fee Disclosure – Model Comparative Chart (July 23, 2008)
- DOL Proposed Plan Participant Fee Disclosure – Fact Sheet (July 23, 2008)
- DOL 2009 Form 5500 Q&As (July 14, 2008)
- DOL 2009 Form 5500 Q&As – Press Release (July 14, 2008)
- DOL News Release Re: QDIA FAB 2008-3 (April 29, 2008)
- The SPARK Institute 403(b) Plans Information Sharing Technology Best Practices Summary (April 24, 2008)
- DOL Fact Sheet Re: QDIA FAB 2008-3 (April 29, 2008)
- QDIA FAB 2008-3 (April 29, 2008)
- QDIA Correcting Amendment (April 29, 2008)
- IRS Notice 2008-30 Re: Certain Distribution Provisions of the PPA (March 5, 2008)
- DOL Proposed Regulations Re: Timing of Contributions to Certain Plans (February 29, 2008)
- DOL Press Release Relating to Proposed Regulations Re: Timing of Contribution to Certain Plans (February 28, 2008)
- Letter from Congress to the DOL Re: Proposed Fee Disclosure Regulations (February 14, 2008)
- Summary of LaRue decision prepared by Alston & Bird (February 20, 2008)
- LaRue v. DeWolff Supreme Court Decision – Full Text (February 20, 2008)
- DOL FAB-2008-1 Re: Collection of Delinquent Contributions (February 1, 2008)
- IRS Proposed Regulations Regarding Diversification Requirements for Certain DC Plans (January 3, 2008)
2007 Archived Other Materials
- SPARK Institute Memorandum Re: Proposed 408(b)(2) Regulations – Issues & Concerns (December 24, 2007) (MEMBERS ONLY)
- DOL Proposed Rules Re: Civil Penalties For Certain PPA Disclosure Violations (December 19, 2007)
- Memo Regarding SEC Proposed Summary Prospectus Rules, prepared by Alston & Bird (December 14, 2007) (MEMBERS ONLY)
- DOL Proposed 408(b)(2) Fee Disclosure Regulations – Rules (December 13, 2007)
- DOL Proposed 408(b)(2) Fee Disclosure Regulations – Exemptions (December 13, 2007)
- DOL Proposed 408(b)(2) Fee Disclosure Regulations – Fact Sheet (December 12, 2007)
- SEC Request for Comments Re: Proposed Summary Prospectus (November 29, 2007)
- SEC Proposed Rule Re: Summary Prospectus – Full Text (November 29, 2007)
- Revised Form 5500 for 2009 part 1 – Full Text of Release (November 16, 2007)
- Revised Form 5500 for 2009 part 2 – Full Text of Release (November 16, 2007)
- IRS ACA Sample Notice (November 15, 2007)
- Proposed Defined Contribution Plan Fee Transparency Act of 2007
- IRS Summary of ACA Proposed Regulations (November 7, 2007)
- Proposed Regulations Regarding Automatic Contribution Arrangements – Full Text (November 7, 2007)
- Memo Regarding Joint Tax Committee Report on Present Law Relating to Plan Fees, prepared by Alston & Bird (October 31, 2007) (MEMBERS ONLY)
- Present Law and Background Relating to Qualified Retirement Plan Fees, prepared by the Joint Committee on Taxation – Full Text (October 30, 2007)
- Summary of DOL Final Regulations on Default Investments (October 24, 2007) (MEMBERS ONLY)
- DOL Final QDIA Regulations – Full Text (October 24, 2007)
- DOL QDIA Fact Sheet (October 22, 2007)
- An Industry Analysis of the Fair Disclosure for Retirement Security Act (September 2007)
- 2007 SPARK Institute Retirement Industry Executive Summit Presentations (September 28, 2007) (MEMBERS ONLY)
- United Kingdom Department of Works & Pensions
- State of the Defined Benefit Market
- SEC Participant Fund Fact Sheets
- GAO Report Re: SEC’s Enforcement Division (August 2007)
- Memo Regarding Proposed 401(k) Fair Disclosure for Retirement Security Act (August 1, 2007) (MEMBERS ONLY)
- Fee Disclosure – The Retirement Plan Industry’s Perspective (May 2007) (MEMBERS ONLY)
- Memo Regarding Retirement Plan Industry Rule 22c-2 Readiness Report (March 15, 2007) (MEMBERS ONLY)
- Memo Regarding Mutual Fund Performance Sales Material (February 26, 2007) (MEMBERS ONLY)
2006 Archived Other Materials
2005 Archived Other Materials
