INDUSTRY RESOURCES

We make available industry communications, resources and other important documents from federal agencies including:

  • Treasury Department (IRS)
  • Department of Labor (DOL)
  • U.S. Securities and Exchange Commission (SEC)
  • Federal Register (FR)
  • U.S. Government Accountability Office (GAO)

IRS

IRS Guidance on Substantiation of Hardship Distributions (February 23, 2017)

IRS Rev Proc 2016-51 Update to Employee Plans Compliance Resolution System (“EPCRS”) (October 4, 2016)

IRS Rev Proc 2016-47 Waiver of 60-Day Rollover Requirement (September 21, 2016)

IRS Rev Proc 2016-47 Waiver of 60-Day Rollover Requirement (August 24, 2016)

Notice 2014-54 – Guidance on Allocation of After-Tax Amounts to Rollovers (September 22, 2014)

Treasury Proposal Re: Method of Accounting for Gains and Losses on Shares in Certain Money Market Funds (July 24, 2014)

IRS Rev Proc 2014-45 Money Market Fund Wash Sale Rules (July 24, 2014)

IRS Notice 2014-37 Re: Mid-Year Amendments to Safe Harbor Plans Pursuant to Notice 2014-19 with Respect to the Windsor Decision (May 16, 2014)

IRS Retirement Plan Rollover Chart (Posted April 14, 2014)

IRS Notice 2014-19 re: Application of the Windsor Decision and Rev. Rule 2013-17 to Qualified Retirement Plans (April 6, 2014)

IRS Revenue Procedure 2014-9 re: Rollovers to Qualified Plans (April 4, 2014)

IRS Revenue Procedure 2014-28 re: 403(b) Opinion and Advisory Letter Procedures (March 25, 2014)

Treasury Department Notice and Application Request Re: “myRA” Program (March 6, 2014)

Treasury Department “myRA” Fact Sheet (February 4, 2014)

IRS Notice 2013-74 Re: In-plan Roth Account Rollovers (December 11, 2013)

IRS Revenue Ruling 2013-17 re: Same-Sex Spouses and Domestic Partners (August 29, 2013)

IRS FAQ’s re: Same-Sex Marriages (August 29, 2013)

IRS FAQ’s re: Domestic Partners and Civil Unions (August 29, 2013)

U.S. Treasury Department Media Release Announcing Same-Sex Marriages Will be Recognized for Tax Purposes (August 29, 2013)

DOL

DOL FAQs on Fiduciary Rule Part II (January 13, 2017)

DOL Final Rule Re: City Mandated IRAs (December 20, 2016)

DOL FAQs on Fiduciary Rule Part I (October 27, 2016)

DOL Final Rule Re: State Mandated IRAs (August 25, 2016)

DOL Proposed Rule Re: City Mandated IRAs (August 25, 2016)

DOL Press Release Announces Final Rule on State Payroll Deduction IRA Accounts (August 25, 2016)

DOL Final Rule Re: Definition of the Term “Fiduciary” (April 8, 2016)

DOL Final Rule Re: Best Interest Contract Exemption (April 8, 2016)

DOL Final Rule Re: Class Exemption for Principal Transactions (April 8, 2016)

DOL Final Rule Re: Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V (April 8, 2016)

DOL Final Rule Re: Amendment to and Partial Revocation of Prohibited Transaction Exemption (OTE) 84-24 (April 8, 2016)

DOL Final Rule Re: Amendment to and Partial Revocation of prohibited Transaction Exemptions (PTE) 86-128, 75-1 (April 8, 2016)

DOL Final Rule Re: Amendment to Class Exemptions 75-1, 77-4, 80-83 and 83-1 (April 8, 2016)

DOL Interpretive Bulletin 2015-02 (State Savings Programs That Sponsor or Facilitate Plans Covered by ERISA) (Nov 18, 2015)

DOL Proposed Regulation (Savings Arrangements Established by States for Non-Governmental Employees) (Nov 18, 2015)

DOL Fact Sheet – State-Run Plan Guidance (Nov 16, 2015)

DOL Updated Regulatory Agenda Chart (May 29, 2014)

DOL Materials Re: Evaluating the Effectiveness of the 408(b)(2) Disclosure Requirements – Draft Focus Group Script (March 12, 2014)

DOL Materials Re: Evaluating the Effectiveness of the 408(b)(2) Disclosure Requirements – Supporting Statement (March 12, 2014)

DOL Notice Re: Focus Groups to Evaluate Effectiveness of 408(b)(2) Disclosures (March 12, 2014)

DOL Proposed Rule Re: 408(b)(2) Guide Requirement (March 12, 2014)

DOL Proposed Rule Re: 408(b)(2) Guide Requirement – Fact Sheet (March 11, 2014)

DOL OIG’s Recommendations to EBSA Re: Valuing Alternative Investments – Full Report (October 2, 2013)

Summary of DOL OIG’s Recommendations to EBSA Re: Valuing Alternative Investments (October 2, 2013)

Department of Labor Technical Release 2013-04 Recognizing Same-Sex Marriages (September 18, 2013)

DOL Advisory Opinion 2013-04A Re: Use of Mutual Fund Summary Prospectus Meets PTE 77-4 Requirements (September 12, 2013)

DOL Request for Comments on Information Collection Re: Survey About Pension Benefit Statements (August 9, 2013)

DOL Statement Survey – ICR Submission Document (August 9, 2013)

DOL Statement Survey Package – Part A Supporting Statement (August 9, 2013)

DOL Statement Survey Package – Part B Supporting Document (August 9, 2013)

DOL Statement Survey Package – Focus Group Discussion Guide (August 9, 2013)

DOL Statement Survey Package – Survey Instrument (August 9, 2013)

DOL Statement Survey Package – Survey Instrument Clarification for OMB (August 9, 2013)

DOL Statement Survey Package – Sample Statement Version 1 (August 9, 2013)

DOL Statement Survey Package – Sample Statement Version 2 (August 9, 2013)

DOL Statement Survey Package – Sample Statement Version 3 (August 9, 2013)

DOL Statement Survey Package – Informed Consent Statement (August 9, 2013)

SEC

SEC No-Action Letter for Non-ERISA Plans (February 18, 2015)

SEC Proposed Rule on Removal of Certain References to Credit Ratings and Amendment to the Issuer Diversification Requirement in the Money Market Fund Rule (July 24, 2014)

SEC FINAL Rule Re: Money Market Fund Reform; Amendments to Form PF Release No. 33-9616 (July 24, 2014)

SEC Proposed Rule Re: Money Market Fund Reform; Amendments to Form PF Release No. 33-9408 (July 24, 2014)

Letter from SEC Chairman to Investor Advisory Committee Re: Recommendations on Target Date Mutual Funds (November 20, 2013, Posted February 3, 2014)

SEC Investor Advisory Committee Recommendations Re: Target Date Mutual Funds (April 11, 2013, Posted February 3, 2014)

SEC Investor Advisory Committee Final Recommendations Regarding Status of Broker-Dealers as Fiduciaries (November 26, 2013)

SEC Final Rule re: Registration of Municipal Advisors (Federal Register version – November 12, 2013)

SEC Fact Sheet re: Final Municipal Advisor Rules (September 18, 2013)

Federal Register

Federal Register Vol. 81, No. 132 – The Principal Transaction Exemption (July 11, 2016)

Federal Register Vol. 81, No. 132 – Best Interest Contract Exemption (BICE): Correction (July 11, 2016)

Federal Register Vol. 81, No. 19 – IRS Proposed Changes to Retirement Plan Discrimination Rules (Mar 16, 2016)

Federal Register Vol. 80, No. 251 – SEC Proposed Rulemaking on Transfer Agent Regulations (Dec 31, 2015)

Federal Register Vol. 80, No. 53 Fiduciary Requirements for Disclosure in Participant-Directed Individual Account Plans – Timing of Annual Disclosure – Proposed Regulation (March 19, 2015)

Federal Register Vol. 79, No. 182 – Proposed Regs on ROTH IRA Rollovers (Sept 22, 2014)

Federal Register Vol. 79, No. 127 Longevity Annuity Contracts (July 2, 2014)

GAO

GAO Report: 401(k) Plans – Improvements Can Be Made to Better Protect Participants in Managed Accounts (July 30, 2014)

GAO Report Re: Clarity of Required Reports and Disclosures Could be Improved (Posted December 19, 2013)

Highlights of GAO Report on Required Reports and Disclosures (Posted December 19, 2013)

GAO Report Re: 401(k) Spend-down Options (Posted December 19, 2013)

Highlights of GAO Report on Spend-down Options (Posted December 19, 2013)

GAO Report Re: Revised Electronic Disclosure Rules Could Clarify Use and Better Protect Participant Choice (November 7, 2013)

GAO Report Re: Automatic IRAs – Lower-Earning Households Could Realize Increases in Retirement Income (October 4, 2013)

Other

Presidential Memorandum of Fiduciary Rule (February 3, 2017)

White House Fact Sheet: Middle Class Economics: Making it Easier to Save for Retirement (August 25, 2016)

Incoming Letter to SEC on No-Action Relief for Non-ERISA Plans (February 9, 2015)

Money Market Fund Reform “Fact Sheet” (July 24, 2014)

NTIS Interim Final Rule Re: Temporary Certification Program for Access to the Death Master File (March 26, 2014)

NTIS Death Master File Temporary Certification Program – Limited Access DMF Subscriber Certification Form (Posted March 24, 2014)

NTIS Death Master File Temporary Certification Program – Limited Access DMF Non-federal Licensee Agreement for Use and Resale (Posted March 24, 2014)

NTIS Death Master File Temporary Certification Program – Limited Access DMF Non-federal Subscriber Agreement (Posted March 24, 2014)

Department of Commerce Proposed Limited Access Death Master File Subscriber Certification Form (March 19, 2014)

FY 2015 Budget Proposal (March 4, 2014)

FY 2015 Budget Proposal – General Explanations of Certain Retirement Related Provisions (March 4, 2014)

Commerce Department RFI Re: Death Master File (Federal Register version – March 3, 2014)

Ways and Means Chairman Camp’s Tax Reform Plan – Executive Summary (February 26, 2014)

Ways and Means Chairman Camp’s Tax Reform Plan – Discussion Draft/Section-by-Section Summary (February 26, 2014)

Ways and Means Chairman Camp’s Tax Reform Plan – JCT Technical Explanation of Certain Retirement Plan Provisions (February 26, 2014)

Proposed Retirement Security Act (Collins & Nelson) – Full Text (February 3, 2014)

Proposed USA Retirement Funds Act – Full Text (Posted January 31, 2014)

Proposed USA Retirement Funds Act – Summary (Posted January 31, 2014)

Proposed USA Retirement Funds Act – Frequently Asked Questions (Posted January 31, 2014)

Presidential Memorandum – Retirement Savings Security (Executed January 29, 2014, Published February 4, 2014)

White House “myRA” Fact Sheet (January 29, 2014)

Retirement Related Excerpts from the State of the Union Address and White House Summary of Key Executive Actions (January 29, 2014)

White House Summary of Key Executive Actions – Full Text (January 29, 2014)

FINRA Issues 10 Tips to Making a Sound Decision on IRA Rollovers (Posted January 24, 2014)

FINRA Regulatory Notice 13-45 Re: Rollovers to IRAs (Posted January 2, 2014)

California Secure Choice Retirement Savings Program – Request for Information (September 30, 2013)

Letter From Senators to OMB Director Burwell Re: DOL and SEC Fiduciary Initiatives (August 2, 2013)