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It's not over until it's over -- How to terminate a qualified plan
 Plan terminations are something most plan sponsors never intend to face. But when terminations do occur, plan sponsors and administrators must follow certain rules and regulations. Failure to do so can result in the loss of the plan's qualified status after termination. This article discusses voluntary and involuntary terminations, the termination process, requirements under the Pension Protection Act of 2006 and whether a merger of plans constitutes a termination.
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The Pension Protection Act of 2006 -- Keep your defined benefit plan up-to-date
 While 401(k) plans and other defined contribution (DC) plans have become more common over the past 20 years, defined benefit (DB) plans have remained a way for firms to compensate key employees. But the Pension Protection Act of 2006 (PPA) made significant funding changes to DB plans. This article examines the changes that take effect in 2008.
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Staggering into the new world -- The IRS's new amendment submission deadlines
 A few years ago, the IRS established a system for cyclical remedial amendment periods for pre-approved and individually designed retirement plans. Now, the IRS has replaced the original rules with a new set of staggered submission deadlines. This article looks at the differences between the old system and the new system and the deadlines that apply to various plan types.
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Plan fees: Who pays what?
 Plan sponsors have a fiduciary duty to monitor the fees charged within the plan, including those charged directly -- or indirectly -- to participants. ERISA requires only that the plan expenses be reasonable and proper. It's up to the plan sponsor (fiduciary) to determine whether the employer or the participants will pay any given fee. This brief article discusses when the employer or the participants normally pay the cost of a specific fee.
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