• Pension Protection Act of 2006 provisions affecting governmental plans.
• All new surveys of practices of state retirement systems.
• New staggered cycle for requesting IRS determination letters on qualified plans.
• Automatic rollover requirements in the absence of a participant election.
• New regulations under the Uniformed Services Employment and Reemployment Rights Act ("USERRA").
• New requirements for annuities involving cost-of-living changes or other payments that vary over time.
• New flexibility to allow for terminations of tax-sheltered annuity or custodial account (403(b)) plans.
• Options for governmental plans that have not been timely amended for legislative changes.

For more information on this book, written by Carol V. Calhoun, Cynthia L. Moore, Keith Brainard, you can use the following links:

• Description
• Table of Contents
• Purchase

• Department of Labor Regulations on Mandatory IRA Rollovers of Small Cashouts (September 28, 2004);
• IRS guidance on deferral of termination pay;
• Minimum Distribution Rules under Internal Revenue Code section 401(a)(9) (June 14, 2004);
• Department of Labor Guidance on Missing Participants in Terminating Defined Contribution Plans (Field Assistance Bulletin 2004-02 (September 30, 2004)); and
• Deemed IRAs (section 408(q)).

• Dealing with mandatory rollovers of involuntary cash-outs;
• Effect of minimum distribution rules on investments;
• Effect of inclusion of a governmental section 457(b) plan in a group trust on the group trust’s tax exemption;
• Plans run by labor unions; and
• Deemed IRAs

• American Jobs Creation Act of 2004 (H.R.4520);
• Rev. Rul. 2004-12 (dealing with restrictions on distributions of amounts rolled from a 401(a) or 403(b) plan to a 457(b) plan);
• Deemed IRAs in 457(b) plans; and
• IRS model amendments for governmental 457 plans.

• Minimum Distribution Rules under Internal Revenue Code section 401(a)(9) (June 14, 2004);
• Mandatory IRA rollovers of small cashouts;
• Group trusts;
• governmental plans run entirely by unions; and
• deemed IRAs .