EGTRRA Restatements -The Internal Revenue Service recently issued guidance requiring that all defined contribution plans be updated to reflect the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) between May 1, 2008 and April 30, 2010.

Final 415 Regulations - Code Section 415 provides limits on the amount of benefit that can accrue in a qualified retirement plan. In addition to these limits, several terms that are defined in this section have application throughout the Code as it relates to retirement plans.

Pension Protection Act of 2006 - On August 3, 2006, the Senate passed HR 4, the Pension Protection Act of 2006, by a vote of 93 to 5. The Senate passage of the most comprehensive pension reform legislation in decades comes on the heels of House passage on July 28, 2006.

Automatic Rollover Rule - The 2001 Tax Act and recent IRS and DOL guidance require plan sponsors to modify their retirement plans for the new automatic rollover provisions.

Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) - In addition to lowering marginal tax rates, repealing the state, tax and making many other important tax law changes, the bill made very significant modifications to the rules affecting qualified plans and IRAs.