SUMMARY PLAN DESCRIPTION
DC SEPARATE GUIDE
For Each Employee and for Each Participant:
FORMS & TYPES OF DATA
PLAN DOCUMENTS (including plan doc., trust doc., recent amendments, determ. letters, related annuity contracts and coll. barg. agreements)
CLOSING AGREEMENTS / DOCUMENTATION OF CORRECTIONS (incl. operational changes & amendments required for VCP, Audit CAP & SCP) OTHER DOCUMENTS RELATING TO PLAN (incl. employee handbook, plan administration manual, related VCR submissions & private letter rulings) X X X Historical Info
Plan Qualification
X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X Vesting Cashouts Deduction within IRC 404 Limitations HCE Test Termination of Service Loans QDROs IRC 415 Limits Asset Review Master / Prototype Plan EPCRS-Related Matters IRC 410(b) Coverage Requirements In-Service Withdrawals Minimum Funding Trust Disbursements and Sources of Income
Ind. Designed Plan
Vesting
Allocations of Cont., Earnings, and Forfeitures
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only
Page 1
Required Distributions Under IRC 401(a)(9)
Modes of Distributions
Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA
417(e) Cash-Out Restrictions
IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals
Limitations
IRC 401(a)(17) Comp. Limit
NEW HIRE PACKAGE
UNIT, DIVISION and EMPLOYMENT CLASSIFICATION, if used to exclude employees from plan (i.e., part-time, hourly, salaried, leased, statutory, union, certain divisions or job locations, etc.)
DATE OF BIRTH
DATE OF HIRE (incl. controlled group and acquired employers)
DC SEPARATE GUIDE
FORMS & TYPES OF DATA
NAME, SSN and COMPENSATION INFO (incl. wages / elective deferrals reportable on W2; payroll comp; and other salary / wages & their treatment under plan)
DATE OF TERMINATION, if any (incl. controlled group and acquired employers) Historical Info Ind. Designed Plan Master / Prototype Plan
Plan Qualification
EPCRS-Related Matters
X
X
X
X
X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X
IRC 410(b) Coverage Requirements Vesting Cashouts Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures
Vesting
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service
Page 2
Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals
Modes of Distributions
Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
Asset Review
PLAN ENTRY DATE
LEASED EMPLOYEE STATUS (incl. leasing agreement)
PARTICIPANT ELECTION FORM, any (incl. notice of right to make / change elective deferrals)
HOURS OF SERVICE IN PLAN YEAR (incl. controlled group and acquired employers)
ACCOUNT BALANCE
VESTED ACCOUNT BALANCE
AMT OF FORFEITURE, if any (incl. vested pct. at specified date)
DC SEPARATE GUIDE
FORMS & TYPES OF DATA
DATE OF REHIRE, if any (incl. controlled group and acquired employers)
if Historical Info Ind. Designed Plan Master / Prototype Plan EPCRS-Related Matters X
Plan Qualification
X X X X X X X
IRC 410(b) Coverage Requirements Vesting
(at term or at distrib)
Vesting
X X X X X X X X X X X X X
(at term & at distrib)
X X X X X X X
X X X X X X
Cashouts Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service
Page 3
X X (at in(at term (at term & (at hardship service & at withdra at distrib) distrib) distrib) wal) X X X X
(at date of loan)
X
Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals
Modes of Distributions
Loans
X X
X X X X X
(at date order goes
417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
Asset Review
MODE OF DISTRIBUTION ELECTED BY PARTICIPANT (i.e., straight life annuity, QJSA, lump-sum, period certain annuity, rollover, etc.)
AMOUNT & DATE OF REPAYMENT AFTER REHIRE (Including bank records documenting distribution)
DC SEPARATE GUIDE
FORMS & TYPES OF DATA
AMOUNT & DATE OF DISTRIBUTION (Including bank records documenting distribution)
WRITTEN CONSENT AND NOTICE FOR DISTRIBUTION Historical Info
X Ind. Designed Plan Master / Prototype Plan
Plan Qualification
EPCRS-Related Matters
IRC 410(b) Coverage Requirements X X X Vesting Cashouts X Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures
Vesting
X X X X X X X X
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test X X X X X X X X Termination of Service
Page 4
Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals
Modes of Distributions
Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
Asset Review
REASON FOR IN-SERVICE WITHDRAWAL
AMOUNT & DATE OF CURRENT (and previous, if any) HARDSHIP DISTRIBUTION(S)
AMOUNT & DISPOSITION OF EXCESS CONTRIBUTIONS, any (incl. recharacterization notice)
DC SEPARATE GUIDE
FORMS & TYPES OF DATA
AMT & DISPOSITION OF EXCESS DEFERRALS, if any
PARTICIPANT ACCOUNT ACTIVITY FOR YEAR FOLLOWING HARDSHIP DISTR'N (all plans of employer)
REASON FOR HARDSHIP DISTRIBUTION
if Historical Info Ind. Designed Plan Master / Prototype Plan EPCRS-Related Matters IRC 410(b) Coverage Requirements Vesting Cashouts Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures X
(all plans)
Plan Qualification Vesting
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service
Page 5
Required Distributions Under IRC 401(a)(9)
X
X
X
Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA X In-Service Withdrawals
Modes of Distributions
Loans 417(e) Cash-Out Restrictions QDROs
X
IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
Asset Review
AMOUNT OF NONVESTED MATCHING CONTRIBUTIONS FORFEITED, if any
AMT & DISPOSITION OF EXCESS AGGREGATE CONTRIBUTIONS, any
DC SEPARATE GUIDE
AMOUNT OF DISCRET. ER CONTRIB. & FORFEITURE ALLOCATIONS (DC Plan)
COMPENSATION USED TO DETERMINE AMT OF ANY DISCRET. ER CONTRIB. & FORFEITURE ALLOCATIONS (DC Plan)
FORMS & TYPES OF DATA
if Historical Info Ind. Designed Plan Master / Prototype Plan
Plan Qualification
EPCRS-Related Matters
X X
IRC 410(b) Coverage Requirements Vesting Cashouts
Vesting
X X X X X X X X
Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures ADP Test - Plans with a CODA Feature Only
Discrimination
Page 6
X
ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service
Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals
Modes of Distributions
Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
Asset Review
DC SEPARATE GUIDE
IDENTITY OF OWNERS & PCT. OF OWNERSHIP (current and prior year)
FORMS & TYPES OF DATA
AMT OF MATCHING CONTRIBUTION ALLOCATION & AFTER-TAX EMPLOYEE CONTRIBUTIONS
AMOUNT OF EARNINGS ALLOCATION
ANNUAL NOTICES OF "RIGHT TO DIVERSIFY" HOLDINGS IN EMPLOYER SECURITIES FOR "QUALIFIED PARTICIPANTS" AMOUNTS & DATES OF QNECs & QMACs FROM EMPLOYER, if any (Including statement of how they are applied to satisfy nondiscrimination tests and bank records documenting receipt of the related funds) Historical Info Ind. Designed Plan X (ESOP) Master / Prototype Plan EPCRS-Related Matters X X IRC 410(b) Coverage Requirements Vesting Cashouts Deduction within IRC 404 Limitations X X X X X X X X X X X X X HCE Test Termination of Service In-Service Withdrawals Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits IRC 401(a)(17) Comp. Limit Minimum Funding Trust Disbursements and Sources of Income Asset Review
Plan Qualification Vesting
Allocations of Cont., Earnings, and Forfeitures
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only
Page 7
Required Distributions Under IRC 401(a)(9)
Modes of Distributions
Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA
Limitations
For Each Participant Loan:
AMOUNT & DATE OF LOAN
TERMS OF LOAN (incl. interest rate, collateral, duration of loan and repayment schedule)
LOAN REPAYMENT DOCUMENTS (For example, payroll withholding, payment by employee or other methods.)
12-MONTH HIGHEST OUTSTANDING LOAN BALANCE AT TIME OF LOAN
DC SEPARATE GUIDE
AMOUNTS & DATES OF DISTRIBUTIONS USED TO OFFSET LOAN BALANCES
WRITTEN CONSENT TO LOAN, if applicable
FORMS & TYPES OF DATA
Historical Info Ind. Designed Plan Master / Prototype Plan
Plan Qualification
EPCRS-Related Matters
IRC 410(b) Coverage Requirements Vesting Cashouts Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures
Vesting
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service
Page 8
Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals
Modes of Distributions
X
X X X
X
X X X
X
X X X
Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
Asset Review
For Each Domestic Relations Order:
AMOUNTS & DATES OF DISTRIBUTIONS IDENTIFIED AS IRC 72(p) DEEMED DISTRIBUTIONS
ADDRESS OF PARTICIPANT & EACH ALTERNATE PAYEE
DC SEPARATE GUIDE
FORMS & TYPES OF DATA
DURATION & MODE OF PAYMENTS TO BE MADE TO ALTERNATE PAYEE
AMOUNT OF PARTICIPANT’S BENEFIT TO BE PAID TO ALTERNATE PAYEE
IDENTITY OF PLAN(S) TO WHICH ORDER APPLIES X Ind. Designed Plan Master / Prototype Plan EPCRS-Related Matters IRC 410(b) Coverage Requirements Vesting Cashouts Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals X Loans 417(e) Cash-Out Restrictions Historical Info
Plan Qualification Vesting Discrimination Modes of Distributions
Page 9
X
X
X
X
QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
Asset Review
W-2 FORMS
NO. OF EMPLOYEES NOT BENEFITING
NO. OF EMPLOYEES BENEFITING
DC SEPARATE GUIDE
For Each Employer In Controlled Or Affiliated Service Group:
TOTAL EMPLOYEES AT END OF PLAN YEAR
FORMS & TYPES OF DATA
IDENTITY OF EMPLOYERS WHO HAVE ADOPTED THE PLAN IDENTITY OF CONTROLLED GROUP OR AFFILIATED SERVICE GROUP MEMBERS THAT INCLUDE PLAN SPONSOR (Including evidence of stock ownership or contracts that establish such fact .) X X Ind. Designed Plan Master / Prototype Plan EPCRS-Related Matters Historical Info
Plan Qualification
X X X X X X X X X X X X X X X X
X
X
IRC 410(b) Coverage Requirements Vesting Cashouts Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures
Vesting
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service
Page 10
Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals
Modes of Distributions
Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
Asset Review
From Trust Or Other Custodial Records: COMP. USED TO DETERMINE IRC 404 DEDUCTION DEDUCTION CLAIMED ON RETURN
SCHED. M-1 and M-3 ADJUSTMENT(S) RELATED TO PLANS
RECONCILIATION OF CONTRIBUTION DEDUCTION TO PAYMENTS MADE TO QUALIFIED PLANS DURING THE YEAR
VALUATION REPORT FOR ASSETS "NOT READILY TRADEABLE ON AN ESTABLISHED MARKET"
DC SEPARATE GUIDE
From applicable income tax returns
FORMS & TYPES OF DATA
Historical Info Ind. Designed Plan Master / Prototype Plan
Plan Qualification
EPCRS-Related Matters
IRC 410(b) Coverage Requirements Vesting Cashouts
Vesting
X X X
X
X
Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service
Page 11
Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals
Modes of Distributions
Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
X
Asset Review
AMOUNTS & SOURCES OF PLAN INCOME amounts & dates of (incl. employer contribs.)
COPIES OF COMPLETE AUDITED FINANCIAL STATEMENTS WITH CPA'S REPORT FOR PLAN'S TRUST
REAL ESTATE PARTNERSHIP INTERESTS AND EMPLOYER SECURITY ACQUISITIONS (Contracts, Escrow Statements and Evidence of Acquisition Indebtedness).
AMOUNTS & TYPES OF PLAN EXPENSES AND OTHER DISBURSEMENTS
DC SEPARATE GUIDE
FORMS & TYPES OF DATA
Historical Info Ind. Designed Plan Master / Prototype Plan
Plan Qualification
EPCRS-Related Matters
IRC 410(b) Coverage Requirements Vesting Cashouts
Vesting
X
Deduction within IRC 404 Limitations
X X X X X X X X X X X X X X X
X
Allocations of Cont., Earnings, and Forfeitures
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service
Page 12
Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals
Modes of Distributions
X
X
Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
X
Asset Review
DC SEPARATE GUIDE
FORMS & TYPES OF DATA
Historical Info Ind. Designed Plan Master / Prototype Plan
EVIDENCE DESCRIBING THE OPERATIONS OF ANY PARTNERSHIP OR JOINT VENTURE INVESTED IN BY THE PLAN'S TRUST (including items such as the prospectus and audited financial statements).
Plan Qualification
EPCRS-Related Matters
IRC 410(b) Coverage Requirements Vesting Cashouts Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures
Vesting
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service
Page 13
Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals
Modes of Distributions
Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
X
Asset Review
IDENTITY & FAIR MARKET VALUE OF PLAN ASSETS
DC SEPARATE GUIDE
IDENTITY & BALANCES OF PLAN LIABILITIES
FORMS & TYPES OF DATA
A SCHEDULE DEMONSTRATING HOW EMPLOYER SECURITIES WERE HELD IN SUSPENSE AND RELEASED FOR ALLOCATION AS THE STOCK ACQUISITION LOAN WAS PAID DOWN Historical Info X (ESOP) Ind. Designed Plan Master / Prototype Plan EPCRS-Related Matters IRC 410(b) Coverage Requirements Vesting Cashouts Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures HCE Test Termination of Service In-Service Withdrawals Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits IRC 401(a)(17) Comp. Limit Minimum Funding X X Trust Disbursements and Sources of Income X X X X Asset Review X (ESOP) X (ESOP)
COPIES OF SALES CONTRACT AND SIGNED STOCK ACQUISITION LOAN FOR EMPLOYER SECURITIES PURCHASED BY THE PLAN'S TRUST
LOAN RE-PAYMENT AND ANY REFINANCE DOCUMENTS OF SUCH STOCK ACQUISITION LOANS
Plan Qualification Vesting
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only
Page 14
Required Distributions Under IRC 401(a)(9)
Modes of Distributions
Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA
Limitations
ORGANIZATIONAL FLOWCHART (i.e., flowchart showing controlled group entity relationships)
Historical Information:
DC SEPARATE GUIDE
FORMS & TYPES OF DATA
PLAN SPONSOR GENERATED LISTING OF QUALIFIED AND NON-QUALIFIED PLANS MAINTAINED DURING THE YEAR UNDER EXAMINATION
THE "INDEPENDENT APPRAISAL" OF EMPLOYER SECURITIES HELD BY THE PLAN'S TRUST.
CERTIFIED AUDIT REPORTS AND SEC FORMS THAT PROVIDE HISTORICAL SUMMARY OF PLAN SPONSOR ORGANIZATION (example, Form 10-K) X X (ESOP) Ind. Designed Plan Master / Prototype Plan EPCRS-Related Matters IRC 410(b) Coverage Requirements Vesting Cashouts X Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures X ADP Test - Plans with a CODA Feature Only X ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only X HCE Test Termination of Service Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals X Loans 417(e) Cash-Out Restrictions QDROs X IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals X IRC 415 Limits IRC 401(a)(17) Comp. Limit Minimum Funding Trust Disbursements and Sources of Income X Asset Review X X Historical Info
Plan Qualification Vesting Discrimination Modes of Distributions Limitations
Page 15
Plan Sponsor: FORM 990 General : All Forms Required To Be Filed With IRS
Plan or Plan Sponsor: FORM 5330 FOR YEAR UNDER EXAM (if any)
Plan or Plan Sponsor: FORM 990-T FOR YEAR UNDER EXAM (if any)
Plan: STATUS CHANGE NOTICE (IRC 6057(b))
DC SEPARATE GUIDE
FORMS & TYPES OF DATA
Plan: FORM 5500 (incl. all schedules for prior, current and subsequent year)
Participants: INDIVIDUAL STATEMENTS TO PARTICIPANTS CONTAINING DEFERRED VESTED BENEFIT INFO X X X X Ind. Designed Plan Master / Prototype Plan EPCRS-Related Matters X X IRC 410(b) Coverage Requirements Vesting Cashouts X Historical Info
Plan Qualification
Vesting
X X X X X X X X X X X X X X X X X X X X X X X X
Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service
Page 16
Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals
Modes of Distributions
Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
Asset Review
Employees: FORMS W-2 Plan: FORM 945 (only if plan sponsor is payer of distributions)
DC SEPARATE GUIDE
FORMS & TYPES OF DATA
Historical Info Ind. Designed Plan Master / Prototype Plan
Participants: FORMS W-4P (withholding election forms for distributions)
Plan Qualification
EPCRS-Related Matters
X X X X X X X X X X X X X X X X X X X X X X X
(current year) (prior year) (current or prior year) (current or prior year)
IRC 410(b) Coverage Requirements Vesting Cashouts Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures
Vesting
Discrimination
ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service
Page 17
Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals
Modes of Distributions
Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits
Limitations
IRC 401(a)(17) Comp. Limit
Minimum Funding Trust Disbursements and Sources of Income
Asset Review
Participants: FORMS 1099-R
DC SEPARATE GUIDE
Employees or Independent Contractors: FORMS 1099-MISC
Plan: CORRESPONDENCE WITH IRS REGARDING LATE FILING OF REQUIRED FORMS
FORMS & TYPES OF DATA
Participants: NOTICE OF RIGHT TO ELECT NO INCOME TAX WITHHOLDING
X Ind. Designed Plan Master / Prototype Plan EPCRS-Related Matters X X X X X X X X X X X X X X X X X IRC 410(b) Coverage Requirements Vesting Cashouts Deduction within IRC 404 Limitations Allocations of Cont., Earnings, and Forfeitures ADP Test - Plans with a CODA Feature Only ACP Test - Plans with Employee Contributions and/or Employer Matching Contributions Only HCE Test Termination of Service Required Distributions Under IRC 401(a)(9) Hardship Withdrawals - Profit Sharing / Stock Bonus Plans with CODA In-Service Withdrawals Loans 417(e) Cash-Out Restrictions QDROs IRC Section 401(a)(30) / 402(g) Limitations - Plans with Employee Salary Deferrals IRC 415 Limits IRC 401(a)(17) Comp. Limit Minimum Funding Trust Disbursements and Sources of Income Asset Review
Historical Info
Plan Qualification Vesting Discrimination Modes of Distributions Limitations
Page 18