On December 29, 2004, the IRS issued its Final Regulations on 401(k) and 401(m) plans [more info]

On December 28, 2004, the PBGC issued its Proposed Regulations on Electronic Filing of Section 4010 Information[more info]

On December 17, 2004, Treasury issued New Regulations Under Section 409(p) [more info]

On December 17, 2004, EBSA issued its Guidance on the Duties of a Directed Trustee [more info]

On December 14, 2004, the IRS issued Notice 2004-84 on the Cumulative List of Changes in Qualification Requirements [more info]

On November 10, 2004, the ERISA Advisory Council issued its report on Fees and Related Disclosures to Participants [more info]

On November 10, 2004, the ERISA Advisory Council issued its report on Plans Fees and Reporting on Form 5500 [more info]

On November 10, 2004, the ERISA Advisory Council issued its report on Health and Welfare 5500 Requirements [more info]

On November 10, 2004, The Treasury Department and IRS issued proposed regulations permitting private pension plans to begin pension payments to employees as part of a phased retirement program. [More info]

On October 22, 2004, the IRS Director of Employee Plans, issued a directive to EP staff regarding certain schemes which use employees with short periods of service to insure that most, or all, of the benefits paid under a retirement plan go to the employer’s highly compensated employees (HCEs). [More info]