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Prepared by Mike Ewing, J.D.
Director of Research
United Actuarial Services, Inc.
(317) 580-8659
Fax (317) 580-8651
email: mewing@unitedactuarial.com
© United Actuarial Services, Inc. 2010
2010-06
January 26, 2010
Upcoming 2010 Compliance Dates
For Pension And Healthcare Plans
This Client Bulletin
will review select 2010 compliance dates for multiemployer
pension and healthcare plans.
Selected 2010 Pension Plan Compliance Dates
TOPIC
COMPLIANCE DATE(S)
EGTRRA Determination Letter
Program
Cycle D plans with a Plan
Year beginning on or after
March 1st can file in Cycle E
(through January 31, 2011)
Rollover Notices
New 402(f) Notices for use on
or after January 1, 2010
Heroes Earnings Assistance and
Relief Tax Act of 2008 (“HEART Act”)
Remedial amendment period
for Sections 104, 105 and
107 runs through last day of
the first plan year beginning
on or after January 1, 2010
EGTRRA Determination Letter Program
Under the current remedial amendment and determination letter system, every
individually designed qualified pension plan has a regular, five-year remedial
amendment cycle. Multiemployer pension plans are in Cycle D and have a filing
period running from February 1, 2009 through January 31, 2010.
CLIENT BULLETIN