ESOP Testimonial/Tribune Repurchase
Reasons for ESOP Termination/ESOPs and Economic Development/Next Step in Tribune Transaction
Hiring a Qualified, Independent Valuation Firm and Reviewing and Approving the Valuation Report
Chrysler ESOP Proposal/ESOPs in Mergers and Acquisitions
Selecting an Employee Benefit Plan Auditor
PPA Amendment Deadline
ESOP Companies are More Productive
The Benefits of ESOPs and Employee Ownership to Employees
Final Section 415 Regulations
Why Companies Form ESOPs
Tribune Sale Coverage - Unfair Representation of ESOPs
The Tribune Goes Private in an ESOP Transaction
MARCH 2007
Tribune Proposal Update
Employee Ownership Update: Retirement Reform Excludes ESOP/IRS Correction Programs CD-ROM/State Taxation of S Corporation ESOPs
Spring 2007 Edition of Employee Plan News: Staggered Remedial Amendment Cycles/EPCU Projects/FAQ: Loans, Hardship Distributions, Plan Investments, CP 403 Notices, and CP 406 Notices/Small Business Products/IRS and DOL Guidance/PBCG Insights/New Form 5330 and New Publications 560 and 590/Potential 402(i) Resolution/EP Taxpayer Delinquency Investigation (TDI) Notices/EP Benefits Conferences
March/April Deadlines
Another ESOP Blog
Hooker Furniture
Required Minimum Distributions (RMD) - April 1 Deadline
Where are you at in the ESOP allocation process?
New - IRS Notice 2007-28 - Deduction Limits
CBO Update - Key Congressional Players
New DOL Regulation/Tribune ESOP Update
Relationship between Shareholders and the Board of Directors
Shared Capitalism
Update on Proposal to Repeal 404(k) - Letter to the CBO
More ESOPs in the News - Marriott International ESOP
Tribune Company/ESOP Update
Perform Preliminary Allocation
FEBRUARY 2007
Vesting Requirements
Proposed Transaction to Structure a Buyout Around an ESOP
The Congressional Budget Office Recommends Repealing 404(k)
More EPCRS/DOL Settlement
Diversification Timing Requirements and EPCRS
Rules and Regulations/EPCRS/IRS 2007 Dirty Dozen Tax Scams
Winter Edition of Retirement News Winter Edition of Retirement News for Employers: Notice 2007-07/PPA Information Page/T.D. 9294 Use of Electronic Media/Automatic Rollover IRAs/Lost Participants/Terminating Plans/Payroll Deduction IRA/Self-Correction Program/401(k) Checklist/DOL News/IRS Form 5558/2007 IRS Tax Calendar/Upcoming Deadlines
Diversification Forms
Short Plan Years
Rules and Regulations
Non-spouse Beneficiary Rollovers
New Addition to Our Website: IRC Section 409(p)
Clarification of Save At Work Proposal/409(p) Final Regulations
Finalize Trust Accounting
100 Best Companies to Work for/Hooker Furniture ESOP
Roth vs. Traditional Retirement Contributions
JANUARY 2007
Determine Eligibility and Perform Preliminary Compliance Testing
Using Rebalancing to Comply with IRC Section 409(p)
Rebalancing/Reshuffling
Extending the IRS Form 5500
Organizing the Census Information
ERISA Compliance Calendar/PPA/Notice 2007-07
Summary of ERISA Legislation
Update on 409(p) Final Regulations and Notice 2007-07
Organizing the Trust Information
What is an ESOP?
Prepare Timeline and Agree on Dates with All Parties
Miscellaneous Pension Protection Act Changes
Reviewing the Prior Timeline and Allocation Process
Should I Borrow From My 401(k) Plan?
Concerns with Benefit Statement Good Faith Guidance
Pre-Allocation Planning Meeting
Benefit Payment Government Filings
Retirement Contributions - Pre-Tax vs. After-Tax
DECEMBER 2006
Personal Tax Estimator
Benefit Statement Good Faith Guidance
Happy Holidays
Required Minimum Distribution (RMD) Calculators
Plan Documents and Disclosures Year End Checklists
IRC Section 409(p) Final Regulations
Year End Amendments
ESOP Planning Update
ESOP-specific Blog Search (continued)
ESOP-specific Blog Search
ESOP Planning
Employee Plans Compliance Resolution System (EPCRS)
GLOSSARY
ESOP Plan Sponsor – The employer.
ESOP Plan Administrator – The individual(s) with authority and discretion over the management of the plan. Unless another individual or entity (e.g. ESOP administrative committee) is specifically assigned, the plan sponsor is the plan administrator. The administrator(s) is a plan fiduciary.
ESOP Plan Trustee – The individual(s) with authority and discretion over the plan assets. The trustee(s) is a plan fiduciary.
ESOP Third Party Administrator (TPA) – A TPA is a third party that is hired to assist with the administrative and recordkeeping functions, including the processing or record keeping of the plan and participant records, with the intent of not assuming the fiduciary role of Plan Administrator. This individual is sometime referred to as the plan administrator (not to be mistaken with the Plan Administrator defined above), plan recordkeeper, plan record keeper, or service provider.
ESOP Plan Consultant – A professional adviser hired to provide ESOP consulting services to the plan.
ESOP Plan Counsel – The ESOP attorney or legal firm hired to act as a legal advisor and provide ESOP legal services to the plan.
The One-Stop ESOP Blog can also be accessed at http://www.onestopesopblog.com/.
