Читать книгу Auditing Employee Benefit Plans - Josie Hammond - Страница 49

1 1 Donovan v. Dillingham, [3 EBC 2122, 3 EBC 1073, 5 EBC 2092, 688 F2d 1367 (1983)].

2 2 Certain severance pay plans are exempt from classification as pension plans, but they are still classified as welfare benefit plans.

3 3 See DOL Advisory Opinion 83-06A.

4 4 IRC Section 409(l).

5 5 IRC Regulations 54.4975-7 and -11.

6 6 Revenue Ruling 79-122.

7 7 IRS Notice 2011-19.

8 8 DOL Technical Releases 88-01 (https://www.dol.gov/agencies/ebsa/employers-and-advisers/guidance/technical-releases/88-01).

9 9 DOL Field Assistance Bulletin 2004-1(https://www.dol.gov/agencies/ebsa/employers-and-advisers/guidance/field-assistance-bulletins/2004-01); DOL Field Assistance Bulletin 2006-2 (https://www.dol.gov/agencies/ebsa/employers-and-advisers/guidance/field-assistance-bulletins/2006-02).

10 10 IRS Notice 2011-1 provides that these rules will not be enforced until after regulations are issued. Regulations were issued on July 18, 2016, with the effective date generally deferred to plan years beginning on or after January 1, 2017.

11 11 IRC Section 436.

12 12 DOL Advisory Opinion 2012-04A.

13 13 See www.irs.gov/pub/irs-tege/rollover_chart.pdf for guidance for restrictions on certain rollovers.