The specific provisions of the Job Act affect retirement plans in many ways. For organizational purposes, these provisions are grouped into the 6 areas shown below. Please note that some conferences or articles referred to on the Summaries and Analyses pages may contain additional information related to the specific provisions of the Act.
American City Business Journals. A search on this web site using the appropriate search terms (e.g., excise tax, pension distributions) will produce a number of articles that relate to these provisions.
The American Society of Pension Actuaries conducted a session on Retirement Distribution Planning, reflecting changes made by the SBJPA, at their annual meeting on October 27-30, 1996. A tape of this session can be ordered for $10 plus shipping by calling 800-556-0208 and requesting tape 96ASPA-1240.
Enrolled Actuaries Meeting. They will conduct a session on March 19, 1997 on Qualified Plan Distribution Strategies that will focus on plan distributions changes made by the Act. See the Summaries and Analyses page of this web site for further information.
New York Times. The November 21, 1996 issue contains a short article on the effects of the suspension of the 15% excise tax on plan distributions. Call 800-543-5380 for further information or visit their web site.
Panel Publications. The November, 1996 issue of the Journal of Pension Benefits contains an article on the effects of the suspension of the 15% excise tax on plan distributions. Call 800-783-4903 for further information.
RIA. The September 16, 1996 issue of Pension and Benefits Week has an article (pages 4-7) on the effects of the suspension of the 15% excise tax on plan distributions. Call 800-431-9025, ext. 3 for further information.
American City Business Journals. A search on this web site using the appropriate search terms (e.g., simple retirement plan) will produce a number of articles that relate to these provisions.
The American Society of Pension Actuaries sponsored a session on SEPs, SARSEPs and SIMPLEs MADE SIMPLE, reflecting changes made by the Act, at their annual meeting on October 27-30, 1996. A tape of this session can be ordered for $10 plus shipping by calling 800-556-0208 and requesting tape 96ASPA-1310.
Best's Review (Life/Health). The December, 1996 issue of this magazine contains an article on SIMPLE plans.
Business Week. The October 21, 1996 issue of this magazine contains an article on SIMPLE plans and compares them with traditional 401(K) plans and SARSEPS. This article is available to America Online users, but does not appear to be on the magazine's web site .
CFO. The October, 1996 issue of this magazine contains a 1-page article (page 74) on SIMPLE plans and compares them with traditional 401(K) plans and SARSEPS. Call 800-877-5416 for further information.
Forbes. The October 21, 1996 issue of this magazine has a brief article on SIMPLE plans and compares them with traditional 401(K) plans and SEPS. This article is available from their web site or you may call 800-888-9896 for further information.
IRA Reporter. The September, 1996 issue of this magazine has a 3-page article (pages 1-3) that discusses SIMPLE plans and some other aspects of the Act.
Journal of Accountancy. The December, 1996 issue contains an article analyzing the pros and cons of SIMPLE plans (page 34). Call 800-862-4272 for further information.
Kansas City Business Journal. The December 2, 1996 issue of this newspaper has an article explaining how SIMPLE plans work.
Milwaukee Business Journal. The December 2, 1996 issue of this newspaper has a short article on SIMPLE plans.
National Underwriter (Life/Health). The November 4, 1996 issue contains a brief article (page 7) reflecting fairly negative responses from financial advisers regarding SIMPLE plans; the October 14, 1996 issue has a brief article explaining SIMPLE plans and compares them with traditional 401(K) plans.
The National Federation of Independent Business presented a short Online workshop on November 12, 1996 on SIMPLE plans.
New York Times. The October 13, 1996 issue of this newspaper contains an article on SIMPLE plans. Call 800-543-5380 for further information or visit their web site .
Panel Publications. The November, 1996 issue of the Pension Plan Administrator has an article on SIMPLE plans and compares them with traditional 401(K) plans. Call 800-783-4903 for further information.
Portland Business Journal. The December 2, 1996 issue of this newspaper has an article explaining how SIMPLE plans work and predicts that these plans will be popular.
RIA. The December 9, 1996 issue of Pension and Benefits Week has an article comparing SIMPLE plans with traditional 401(K) plans, the November 18, 1996 issue has a case study on Simple 401(K) Plans and the September 9, 1996 issue has a comparison of 2 forms of simple 401(K)'s. Call 800-431-9025, ext. 3 for further information.
Wall Street Journal. The October 28, 1996 issue of this newspaper has an article on SIMPLE plans, analyzing their advantages and disadvantages for small businesses. Call 212-416-2550 for further information. An article in the December 5, 1996 issue says that SIMPLE plans could become popular in 1997.
Washington Post. The November 10, 1996 issue of this newspaper contains a brief article on SIMPLE plans and compares them with traditional 401(K) plans and SEPS. Call 202-334-7239 for further information. This article is expected to be available soon from their web site .
American City Business Journals. A search on this web site using the appropriate search terms (e.g., 401 (k)) will produce a number of articles that relate to these provisions.
The American Society of Pension Actuaries conducted a session entitled 401(k) Panel Discussion at their annual meeting on October 27-30, 1996, reflecting changes made by the Act. A tape of this session can be ordered for $10 plus shipping by calling 800-556-0208 and requesting tape 96ASPA-1070. They also presented a session on 401(k) Non-Discrimination Testing ; a tape of this session can be ordered for $20 plus shipping (2 tapes were needed for this session which was given twice) by calling 800-556-0208 and requesting tapes 96ASPA-1081 and 96ASPA-1082 (or tapes 96ASPA-1081R & ASPA96-1082R). Tapes from a session on Basic Compensation Issues (96ASPA-1190) and one that covered the changes made by the Act in employee leasing, What? Me An Employer? (96ASPA-1420) are also available.
Enrolled Actuaries Meeting. They will conduct a session on March 18, 1997 on 401 (k) Plans that will focus on changes on 401(k)'s produced by the Act. See the Summaries and Analyses page of this web site for further information.
Journal of Compensation and Benefits. The November/December, 1996 (pages 14-19) issue of this publication has an analysis of the effects of the Act on 401(k) plans. Call 800-950-1205 for further information.
Research Institute of America . An article in the October 14, 1996 issue of Pension and Benefits Week discusses 401(k) testing vs. using the new safe harbors. Call 800-431-9025, ext. 3 for further information. Another article in the December 30, 1996 issue discusses the guidance provided by the I.R.S. under Notice 97-2.
TIAA-CREF. A discussion of the use of design based safe harbors as well as another one on nondiscrimination testing in general was available at their web site but appears to have been removed.
American City Business Journals. A search on this web site using the appropriate search terms (e.g., tax-exempt, 403 (b)) will produce a number of articles that relate to these provisions.
The American Society of Pension Actuaries conducted a session on 403(b) Plans and ERISA Requirements, reflecting changes made by the Act, at their annual meeting on October 27-30, 1996. A tape of this session can be ordered for $10 plus shipping by calling 800-556-0208 and requesting tape 96ASPA-1280. They also presented a session on 457 Plans, reflecting changes made by SBJPA (tape 96ASPA-1330).
Credit Union Magazine. The October, 1996 issue of this magazine (pages 25-28) contains an article on the availability of 401(k) plans for nonprofits under the Act and compares them with SIMPLE plans and SEPS. Call 608-231-4000 for further information.
Enrolled Actuaries Meeting. They will conduct a session on March 17, 1997 on Consulting with Not-For Profit that will focus on planning opportunities for not-for-profits under the Small Business Job Protection Act. They will also hold a session on March 18, 1997 on Section 403(b) Plans-Compliance Issues that will discuss changes made as a result of the Act. See the Summaries and Analyses page of this web site for further information.
Journal of Taxation of Employee Benefits. The November-December, 1996 issue (pages 157-162) has an article that discusses the effects of the Act on tax-exempt and government organizations.
RIA. The October 28, 1996 issue of Pension and Benefits Week has an article that discusses whether or not a tax-exempt organization should adopt a 401(K) plan. Call 800-431-9025, ext. 3 for further information.
Tax Management Compensation Planning Journal. The November 1, 1996 (pages 249-264) issue has an article that discusses whether, as a result of the Act, nonprofits should have 401(k) or. 403(b) plans or both.
Tax Analysts. The December 2, 1996 issue has a brief discussion on plan selection for nonprofits [401(k) vs. 403(b) vs. Simple plans]. It can be found in their discussion Group on Pensions .
American Society of Pension Actuaries . The Fall, 1996 issue of GAC Update has an article on 415 changes made under GATT as a result of the Act.
Enrolled Actuaries Meeting. They will conduct a session on March 17, 1997 on Limit, Limits, Limits on Qualified Plan Benefits that will includes changes made by the Act.See the Summaries and Analyses page of this web site for further information.