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Current CIGNA's Pension Analyst

CIGNA's Pension Analyst® offers information on the latest regulatory changes that may impact your plan.

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(DC = affects Defined Contribution plans)
(DB = affects Defined Benefit plans)


Date


DC


DB


Subject


11/04 DC   2004 Plan Year: Year-End Compliance Reminders (PDF)
      Guide to 2004 Corrective Distribution Forms (PDF)
10/04 DC DB Nonqualified Deferred Compensation Proposals Become Law (PDF)
10/04 DC DB 2005 Dollar Limits Under Employee Benefit Plans (PDF)
10/04 DC DB DOL Issues Automatic Rollover Rules for Small Cash-Outs (PDF)
10/04   DB Certain Underfunded Plans Must Give Participants Funding Notice (PDF)
09/04 DC DB IRS Provides Plan Administration Guidance (PDF)
07/04 DC DB Same Sex Marriages Present Challenges for Retirement Plan Sponsors (PDF)
07/04 DC   IRS Revises Portion of Minimum Distribution Rules for Defined Contribution Plans (PDF)
07/04 DC DB IRS Delays Effective Date of Final Relative Value Regulations (PDF)

05/04

 

DB

Pension Funding Equity Act of 2004 Provides Plan Funding Relief (PDF)

04/04

 

DB

Pension Funding Equity Act of 2004 Provides Quarterly Contribution Relief for the 2004 Plan Year (PDF)

03/04

DC

DB

IRS Publishes Final Rules on Disclosure of Relative Values of Optional Forms of Benefit (PDF)

03/04

DC

DB

IRS and DOL Provide Clarifying Guidance (PDF)

03/04

DC

DB

Reporting and Disclosure Requirements for Governmental and Nonelecting Church Plans (PDF)

02/04

DC

DB

Withholding State Income Taxes From Pension and Annuity Payments (PDF)

02/04

DC

DB

Compliance Checklist 2004 (PDF)

02/04

DC

DB

Restricted Benefits Revisited (PDF)

10/03

DC

DB

IRS Updates and Simplifies Correction Programs (PDF)

10/03

 

DB

Defined Benefit Plans Must Make Minimum Payments (PDF)

10/03

DC

DB

2004 Dollar Limits Under Employee Benefit Plans (PDF)

09/03

DC

 

IRS Issues Additional Loan Rules (PDF)

09/03

DC

DB

IRS Extends Plan Amendment and Filing Deadlines (PDF)

08/03

DC

 

IRS Issues Final Catch-Up Contribution Rules (PDF)

07/03

DC

DB

IRS Publishes Final Rules for Providing ERISA Section 204(h) Notices (PDF)

07/03

DC

DB

OFAC Compliance Affects Retirement Plans (PDF)

06/03

DC

 

DOL Provides Guidance on Defined Contribution Plan Expenses (PDF)

03/03

DC

 

DOL and SEC Adopt Final Rules on Sarbanes-Oxley Provisions (PDF)

02/03

DC

DB

DOL Provides Fiduciary Guidance (PDF)

02/03

DC

DB

New Guidance from the IRS for the New Year (PDF)

02/03

DC

DB

IRS Proposes Age Discrimination Rules (PDF)

12/02

DC

DB

IRS Extends GUST Amendment Deadline for Prototype and Volume Submitter Plans (PDF)

12/02

DC

DB

Department of Labor Requirements For Participant-Directed Investments (PDF)

11/02

DC

DOL Issues Interim Final Rules On Blackout Period Notice Requirements (PDF)

11/02

DB

IRS Publishes Additional Rules for Required Payments From Defined Benefit Plans (PDF)

10/02

DC

IRS Issues Final Minimum Required Distribution Regulations (PDF)

09/02

DC

DB

The Sarbanes-Oxley Act Affects Retirement Plans (PDF)

09/02

DC

DB

DOL and IRS Issue Rules for the Use of Electronic Media (PDF)

09/02

DC

DB

DOL Revises Voluntary Fiduciary Correction (VFC) Program (PDF)

08/02

DB

IRS Updates Rules for Defined Benefit Plans (PDF)

08/02

DC

DB

Procedure for Late GUST Amenders to Avoid Disqualification (PDF)

05/02

DC

DB

DOL Announces Changes to Delinquent Filer Voluntary Compliance (DFVC) Program (PDF)

04/02

DC

DB

Economic Stimulus Bill Provides Funding Relief for Defined Benefit Plans and Technical Corrections to EGTRRA (PDF)

01/02

DC

DB

Federal Agencies Publish Year-End Guidance Affecting Plan Design and Administration (PDF)

01/02

DC

DB

New Year Brings New Rules for Small Plans (PDF)

01/02

DC

DB

IRS Provides Revised Rollover Distribution Notice (PDF)
Rollover Distribution Notice (PDF)

12/01

DC

DB

Some State Tax Laws May Conflict with EGTRRA Provisions(PDF)

11/01

DC

DB

IRS Extends GUST Amendment Deadline (PDF)

10/01

DC

DB

IRS Publishes Model Amendments for EGTRRA (PDF)

10/01

DC

DB

Terrorist Attacks Affect Retirement Plans: Federal Agencies Extend Deadlines and Employers Review USERRA Responsibilities (PDF)

08/01

DC

DB

IRS Issues Guidance on GUST, EGTRRA and MRD Amendments (PDF)

06/01

DC

DB

The "Economic Growth and Tax Relief Reconciliation Act of 2001" Makes Significant Changes to Retirement Plans and IRAs (PDF)

03/01

DC

DB

IRS Issues New Minimum Distribution Regulations (PDF)

03/01

DC

DB

DOL Clarifies Position on Payment of Plan Expenses (PDF)

02/01

DC

DB

Year-End Developments Affect Qualified Plans (PDF)

11/00

DC

 

IRS Issues Final Rules on Plan Loans (PDF)

10/00

DC

 

IRS Relaxes Protected Benefits Rules (PDF)

7/00

DC

DB

IRS Extends "GUST" Amendment Deadline


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