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Notice of Proposed Amendment to PTE 80-26, by U.S. Department of Labor, Employee Benefits Security Administration, F.R., May 24, 203, P. 31584 (10 pp) (relevancy score: 100%)

from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

where such Related Account may itself Amendment Second, SIFMA requests a temporary be a Plan Account, exemptive relief for The proposed amendment, if adopted, exemption that would provide relief for a Covered Loan would not apply to would add a new section to PTE 80­26, such indemnification agreements until a loans from Plan Accounts. According to SIFMA, this to the repayment by a Plan Account to the Definitions section of PTE 80­26 as temporary relief, if granted, would a Related Account of...

More Information: Notice of Proposed Amendment to PTE 80-26, by U.S. Department of Labor, Employee Benefits Security Administration, F.R., May 24, 203, P. 31584 Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $29.00


Final Regulations by IRS re Longevity Annuity Contracts, F.R., July 2, 2014, P. 37633 (14 pp) (relevancy score: 100%)

from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

If a QLAC is providing a life final regulations provide that if an employee's attainment of age 85. A annuity to a surviving spouse (or will annuity contract fails to be a QLAC QLAC could allow an employee to elect provide a life annuity to a surviving solely because premiums for the an earlier annuity starting date than the spouse), it may also provide a similar contract exceed the premium limits, specified annuity starting date, but is ROP benefit after the death of both the then the ...

More Information: Final Regulations by IRS re Longevity Annuity Contracts, F.R., July 2, 2014, P. 37633 Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $29.00


Testimony of Theresa M. Atanasio, ERISA Vice President, Insured Retirement Institute, before Department of Labor re Definition of Fiduciary, March 1, 2011 (8 pp) (relevancy score: 100%)

from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

The client holds three brokerage accounts; a self-directed brokerage window under his employer's 401(k) plan, an IRA brokerage account funded from a rollover from the client's former employer, and a non-qualified brokerage account funded with after tax savings. The broker knows that the client plans to use all three of these accounts to fund the client's eventual retirement. Example 3: As demonstrated by examples 1 and 2, brokers will be unable to sell mutual funds or service commission-...

More Information: Testimony of Theresa M. Atanasio, ERISA Vice President, Insured Retirement Institute, before Department of Labor re Definition of Fiduciary, March 1, 2011 Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $29.00


Letter from IRI to Employment Benefits Security Administration re Definition of Fiduciary Proposed Rule, February 3, 2011 (22 pp) (relevancy score: 100%)

from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

I. There should be separate rules for IRAs and Keogh Plans A. IRAs and Keogh Plans are fundamentally different ­ there is no plan fiduciary limiting choice The Department's proposed regulations appear to be designed with employer sponsored 401(k) plans in mind. Such plans generally contain a limited number of investment options and have a plan fiduciary separate from the plan participant who is responsible for narrowing the universe of funds and other investments available to the plan ...

More Information: Letter from IRI to Employment Benefits Security Administration re Definition of Fiduciary Proposed Rule, February 3, 2011 Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $29.00


Letter from IRI to Employment Benefits Security Administration re Definition of Fiduciary Proposed Rule, April 11, 2011 (20 pp) (relevancy score: 100%)

from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

Applies solely to non-affiliated mutual fund sales which makes it of little to no value if the broker is also selling affiliated mutual funds and cannot fit sales of affiliated funds within another exemption. However, if the mutual fund investment manager is affiliated with the broker, then guidance under Frost would require the entire 4 Assume that the broker is dually registered as both a broker and an investment adviser. The broker recommends that the client invest half his assets in ...

More Information: Letter from IRI to Employment Benefits Security Administration re Definition of Fiduciary Proposed Rule, April 11, 2011 Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $29.00


The Rollover Debates (16 pp) (relevancy score: 100%)

by Elena B. Chism
from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

Source: The IRA Investor DatabaseTM; see Holden and Bass, "The IRA Investor Profile: Traditional IRA Investors' Activity, 2007­2012," ICI Research Report (March 2014) September 9, 2014 The Rollover Debates 5 3 164 Rollovers Often Are a Source of Assets for Traditional IRAs Households with traditional IRAs Rollovers' Share of Traditional IRAs that include rollovers Percentage of households with Percentage of households owning traditional IRAs with rollovers, 2013 traditional IRAs, 2013 ...

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Department of Labor Activity (8 pp) (relevancy score: 100%)

by Elena B. Chism
from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

176 2 177 8/11/2014 Department of Labor Activity · Intense focus on rollovers ­ GAO report and ERISA Advisory Council study · Past guidance: Deseret advisory opinion· Currently in the works: fiduciary definition· Possible future guidance: expansion of IB 96-1 to distribution decisions September 9, 2014 The Rollover Debates 1 The 2013 GAO Report ­ "Labor and IRS Could Improve the Rollover Process for Participants" GAO findings as described in report:· Direct rollover process inefficient and ...

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The Rollover Debates (6 pp) (relevancy score: 100%)

by Lisa Bleier
from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

184 2 185 ALI-CLEINDIVIDUAL RETIREMENT ACCOUNTS AND ANNUITIES: THE EMERGING REGULATORY OUTLOOK The Rollover Debates Lisa Bleier Managing Director and Associate General Counsel September 9, 2014 2 FINRA Notice 1345 · December 2013, FINRA issued Notice 1345 to "Remind Firms of Their Responsibilities Concerning IRA Rollovers" · Applies when recommending a rollover or transfer of assets in an employersponsored retirement plan to an IRA, or · Marketing IRAs and associate services FINRA notes that ...

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Auto Portability: Keeping Savings in Plans (6 pp) (relevancy score: 100%)

from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

190 2 191 8/1/2014 Auto Portability Keeping Savings in Plans The American Law InstituteContinuing Legal Education Mission: Reduce systemic leakage by standardizing and automating plan to plan transfers forsmall balance participants when they change jobs. U.S. Retirement System Challenges 1 Employee Benefit Research Institute 2 Boston Research Group, Eliminating Friction and Leaks in America's Defined Contribution System (April 2013) 3 Boston Research Group, 2013 Defined Contribution Plan ...

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DOL Opinion Letter 2005-23A, dated Dec. 7, 2005 to Deseret Mutual Benefit Administrators concerning the Responsibilities of Plan Fiduciaries for Advice Provided to Plan Participants by Financial Planners or Advisers (6 pp) (relevancy score: 100%)

from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

You have requested guidance concerning the responsibilities of plan fiduciaries regarding the advice and other services provided directly to plan participants by financial planners or advisers. 3 The investment advice regulation defines when a person is a fiduciary by virtue of providing investment advice with respect to the assets of an employee benefit plan. ------------------------------------------------------------ Where, however, a plan officer or someone who is already a plan ...

More Information: DOL Opinion Letter 2005-23A, dated Dec. 7, 2005 to Deseret Mutual Benefit Administrators concerning the Responsibilities of Plan Fiduciaries for Advice Provided to Plan Participants by Financial Planners or Advisers Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $29.00


GAO Report, March 2013: 401(K) Plans: Labor and IRS Could Improve the Rollover Process for Participants (78 pp) (relevancy score: 100%)

from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

This report examines the challenges plan participants face in (1) implementing a rollover, including plan-to-plan rollovers;3 (2) getting accurate and clear information about which distribution option to choose for their 401(k) plan retirement savings; and (3) understanding their distribution options. 14 U.S. retirement market assets are composed of assets in IRAs, defined contribution plans, private-sector defined benefit plans, state and local government pension plans, federal pension ...

More Information: GAO Report, March 2013: 401(K) Plans: Labor and IRS Could Improve the Rollover Process for Participants Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $39.00


FINRA Notice 13-45: Rollovers to Individual Retirement Accounts (10 pp) (relevancy score: 100%)

from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

More Information: FINRA Notice 13-45: Rollovers to Individual Retirement Accounts Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $29.00


FINRA Investor Alert: The IRA Rollover: 10 Tips to Making a Sound Decision (4 pp) (relevancy score: 100%)

from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

If you decide to roll over your retirement plan assets to an IRA, you can choose either a traditional IRA or Roth IRA. No taxes are due if you roll over assets from a traditional plan to a traditional IRA, or if you roll over your contributions and earnings from a Roth plan to a Roth IRA. Both employer-sponsored plans and IRAs involve investment-related expenses and plan or account fees.

More Information: FINRA Investor Alert: The IRA Rollover: 10 Tips to Making a Sound Decision Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $29.00


Key Tax Considerations for Trustees and Custodians-Hot Topics (10 pp) (relevancy score: 100%)

from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

4958 and 1099-R reporting and penalties (including new requirements for 2014) Instructions to Form 5498 and 1099-R: "Trustees and custodians are responsible for ensuring that all IRA assets (including those not traded on established markets or with otherwise readily determinable market value) are valued annually at their fair market value." February 24, 1993 letter from John G. Riddle, then Acting Chief of the IRS Employee Plans Ruling Branch, to Partnership Valuations, Inc.: "the person ...

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Special Focus: Marketing to Seniors and Retired Investors (4 pp) (relevancy score: 100%)

by Michael P. Kreps
from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

304 2 305 Special Focus: Marketing to Seniors and Retired Investors Michael Kreps Senior Pensions & Retirement Counsel Senate Committee on Health, Education, Labor, and Pensions Introduction & Caveats Growing Appreciation of Size of IRA Market Policymakers' Views on IRAs and Employer-provided Plans General Concerns o Knowledge Gapo Feeso Confusions over Fiduciary Statuso Deceptive Marketing Government Accountability Office Report Issues Specific to Older Americans o Diminished ...

More Information: Special Focus: Marketing to Seniors and Retired Investors Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $29.00


FINRA Investor Alert: 'Free Lunch' Investment Seminars: Avoiding the Heartburn of a Hard Sell (6 pp) (relevancy score: 100%)

from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

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More Information: FINRA Investor Alert: 'Free Lunch' Investment Seminars: Avoiding the Heartburn of a Hard Sell Buy Coursebook  Preview Preview Paper Add to Cart Buy Paper  $29.00


'Alternative' Investments, Family Offices, and Prohibited Transactions (12 pp) (relevancy score: 100%)

by Stephen T. Freeman Tom W. Anderson W. Mark Smith
from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

SwansonEllis 13 13 14 Owner Owner Owner Family Owner Owner Owner Members IRA IRA IRA IRA IRA IRA LLC 80% LLC Additional Capital $ 20% 100% $ for More Stock Corp Corp 4975 4975? 267(c) EllisPeekDOL 97-23A267(c) 14 7 322 8/7/2014 14 14 A B Owner Owner Owner Owner Owner Owner IRA IRA IRA IRA IRA IRA LLC LLC $ Dividends/ Unrelated 100% 100% Redemptions Third Party sale Corp Corp 4975? Ellis Ellis Peek Peek DOL 97-23A DOL 97-23A 267(c) 267(c) 15 15 16 Owner Owner Owner Owner/ Owner Owner Owner ...

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Critical but Often Ignored Legal Considerations (12 pp) (relevancy score: 100%)

by Andrew C. Svarre Thomas Provost Thomas Roberts
from Individual Retirement Accounts and Annuities: The Emerging Regulatory Outlook (September 9, 2014)

326 2 327 ALI-CLEIndividual Retirement Accounts and Annuities: The Emerging Regulatory Outlook Critical but Often Ignored Legal Considerations September 9, 2014 Availability of IRA Assets to Creditors Distinctions between inherited and non-inherited IRAs inside and outside of bankruptcy proceedings Inherited IRA Non-Inherited IRA Bankruptcy Proceedings Sometimes Exempt Always Exempt Creditor Actions Outside Bankruptcy Sometimes Sometimes Exempt Exempt 2 1 328 Availability of IRA Assets to ...

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Exhibit 1: Summary Process for Creating Compensation and Benefit Plans in Connection With Code § 409A (2 pp) (relevancy score: 100%)

by Brian W. Berglund and Louis R. Richey
from the book 409A: The 100 Most Frequently Asked Questions

409A FAQs ____ 7.) If the plan cannot escape coverage of Section 409A under any of the prior approaches, make certain that the arrangement (see Q. 1) conforms to the requirements of 409A "detail requirements" in both (see Q. 11): ____ a. Form (documentation) using Notice 2010-6 as a checklist, and ____ b. Operation (administration) - by hiring a TPA with special record-keeping capability and processes for administering a nonqualified deferred compensation plans covered by Code § 409A in a ...

More Information: Exhibit 1: Summary Process for Creating Compensation and Benefit Plans in Connection With Code § 409A Buy Book  Preview Preview Paper Add to Cart Buy Paper  $59.00


Exhibit 2: Section 409A “Performance-Based Compensation” Quick Qualification Checklist (1 pp) (relevancy score: 100%)

by Brian W. Berglund and Louis R. Richey
from the book 409A: The 100 Most Frequently Asked Questions

L PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"> Exhibit 2 Section 409A "Performance-Based Compensation" Quick Qualification Checklist The following questions must all receive a "YES" answer (except for question #6) for compensation to qualify as "performance-based compensation" and claim the special participant election treatment under the Section 409A provision that permits the final irrevocable deferral election to be made 6 months prior to the end of the bonus performance period.

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