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1. Defined Contribution General

   1. Common Definitions/Spouse/Hours of Service/Elapsed time/Multiple Employer Plans/Multiemployer Plans

       

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   2. Minimum Participation Requirements

       

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   3. DC Allocations/Limitations on Benefits (415, 402(g), Catch-up)/Disparity

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      • What do we KNOW is limited during the conversion year from Simple to 401(k)?
      • By C W Tipper, June 7
   4. Minimum Vesting Requirements
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   5. Top-Heavy
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   6. General Testing Principles (HCEs/Compensation)
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   7. Coverage Testing
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   8. Nondiscrimination Testing of Allocations
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   9. Other Nondiscrimination (BRF/Amendments and Terminations/Service Crediting/Corrective Amendments)
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   10. Plan Document Qualification/411(d)(6)/Merger-Spinoff/Termination
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   11. Deductions for Contributions to Qualified Plans
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   12. Reporting, Disclosure and Recordkeeping Requirements
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   13. Fiduciary Issues/Prohibited Transactions
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   14. Mergers and Acquisitions
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2. 401(k)

   1. General CODA Rules
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   2. Salary Deferral Elections
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   3. Contributions Other Than Salary Deferrals
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   4. Distribution Limitations Under Code Section 401(k)
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   5. Nondiscrimination Testing of Salary Deferrals (ADP Test)
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   6. Nondiscrimination Testing of Matching And Employee Contributions (ACP Test)
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   7. Shifting Between ADP And ACP
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   8. Correcting A Failed ADP Test
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   9. Correcting A Failed ACP Test
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   10. ADP/ACP Safe Harbor Provisions
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   11. In-Plan Roth Rollovers
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   12. Long-Term Part-Time Employees
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   13. Simple 401(k) Plans
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3. Plan Distributions/Loans

   1. Distribution Timing
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   2. Distributable Events
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   3. Hardship Distributions
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   4. Disaster Related Distributions
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   5. Protection Against Mandatory Distributions Before 62/NRA
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   6. Distributions After Death/Disability
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   7. Required Minimum Distributions
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   8. Spousal Annuities (QJSA/QPSA/QOSA)
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   9. Distribution Protection/QDROs
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   10. Rollovers
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   11. Taxation
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   12. Missing/Nonresponsive Participants
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   13. Participant Loans
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   14. Reporting and Withholding
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4. Who's The Empoyer Topics (Controlled Groups, etc.)

   1. Common Law Employees
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   2. Common Law Employees Copy
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   3. Uncommon Employees
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   4. Leased and Worksite Employees
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   5. Self-Employed Individuals
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   6. Shared Employees
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   7. Employer Status Overview; Entities
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   8. Controlled Groups
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   9. Common Control - Taxable Entities
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   10. Common Control - Nontaxable Entities
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   11. Traditional Affiliated Service Groups
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   12. Management Function Groups
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   13. Attribution Rules
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   14. Predecessor Employers
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   15. Professional Employer Organizations
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   16. Governmental and Church Employers
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   17. Overview Related Employer Consequences
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   18. Qualified Separate Lines of Business
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5. Plan Corrections

   1. EPCRS In General
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   2. Self-Correction Program (SCP)
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   3. Voluntary Correction Program (VCP)
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   4. Audits; Closing Agreement Program (CAP)
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   5. Correction Methods In General
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   6. Document Failures
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   7. Demographic (Coverage and Nondiscrimination) Failures
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   8. Elective Deferral Failures
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   9. Excess Amounts; Distribution Failures
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   10. Compensation Errors
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   11. Failures Relating to Plan Loans
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   12. Operational Correction by Plan Amendment
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   13. Other Failures
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   14. Earnings
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   15. Corrections in Other Plans
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   16. Voluntary Closing Agreement Program (VCAP)
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   17. DOL Voluntary Fiduciary Correction Program (VFCP)
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6. Defined Benefit/Cash Balance

   1. In General
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7. 403(b) Plans

   1. In General
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8. 457 Plans

   1. In General
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9. Form 5500

   1. In General

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      • Final 5500
      • By TCollins, July 26

10. Fiduciary/Investment Issues

    1. In General
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