Rules and Regulations Section
The Rules and Regulations section has been updated to include the following:
- Treasury Regulations
- IRS Notices
- IRS Revenue Rulings (NEW)
- IRS Revenue Procedures (NEW)
- IRS Announcements (NEW)
- DOL Proposed Regulations (NEW)
- DOL Field Assistance Bulletins
- DOL Final Regulations
The section includes all retirement plan-related guidance from 2007 going forward. We will also include certain prior guidance from time-to-time (most likely ESOP-related guidance) and upon request.
The section contains links to rules and regulations in both .html and .pdf formats along with a summary of the rules. Due to popular demand, we will be creating information pages for many of the regulations. An information page contains a summary of the guidance, links to relevant The One-Stop ESOP Blog posts and other related links. Here are some examples of information pages:
T.D. 9302 - Prohibited Allocations of Securities in an S Corporation (IRC Section 409(p) Final Regulations)
DOL FAB 2007-01 Statutory Exemption For Investment Advice (Feb 2, 2007)
DOL FAB 2006-03 Periodic Pension Benefit Statements - PPA (Dec 20, 2006)
The Rules and Regulations section can be accessed from the main menu or by using the buttons located on the top of the right sidebar.
This section will continue to develop over time, so please continue to share your questions, suggestions, and feedback.