Yesterday I shared a 2008 End of Year Checklist. Here are links to two other checklists. I will share further analysis in subsequent posts, including the next ESOP Planning 2008 installment: ESOP Planning 2008: Plan Documents and Disclosures

2008 Year-End Retirement Plan Checklist provides a checklist of potential year-end items to review:

• Annual Notice Requirements
  
  • Safe-Harbor 401k Annual Plan Notice
    
  • Qualified Default Investment Alternative ("QDIA") Notice
    
  • 401k Plan Annual Automatic Enrollment Notice
    
  • Defined Benefit Pension Plan Annual Funding Notice
    
  • Participant Benefit Statements
    
• Plan Amendments
  
  • Discretionary Changes
    
  • Code Section 415 Amendments
    
  • Pension Funding Equity Act Amendments for Defined Benefit Plans
    
• Required Minimum Distributions
  
  • Owners
    
  • Non-owners
    
  • Beneficiaries
    
• IRS Determination Letter Program
  
• Written Plan Document Deadline for Code Section 403(b) Plans
  

Year-End Checklist for Benefit Plan Sponsors provides checklists for retirement plans and deferred compensation:

Retirement Plans

• Execute by 12/31/08 all required plan amendments and documents
• Distribute required notices (as applicable)
• Decide on plan design choices for 2008 - 2009
• Implement operational changes for 2008 - 2009
• Monitor investment performance and make changes, as appropriate, in compliance with fiduciary duties
• Evaluate disclosure of plan fees, expenses and investment-related information for reasonableness, subject to coordination with plan administrator and service providers

Deferred Compensation

• Review and amend by 12/31/08 all plans, contracts or arrangements providing for any type of nonqualified deferred compensation, so that they meet the final rules under Internal Revenue Code Section 409A
• Implement list of "specified employees" (for public companies only), who will be subject to a 6-month delay before receiving benefits, in certain circumstances
• Permit changes in distribution elections by 12/31/08 for prior elections made regarding the time and form of payment for amounts previously deferred (subject to certain limitations)
• Establish a 409A compliance program—policies, practices and procedures that are reasonably designed in order to ensure compliance with 409A, in order to preserve eligibility to participate in current and future corrections programs that may be established by the IRS to address inadvertent and operational errors

It also contains checklists for 403(b) plans and health and welfare benefit plans.