Model corrections and earnings adjustment methods under Rev. Proc. 2000-16

Article Abstract:

The author discusses IRS Revenue Procedure 2000-16 which contains guidance concerning voluntary corrections and earnings adjustments to qualified retirement benefit plans under the Employee Plans Compliance Resolution System (EPCRS). The guidance includes safe harbors.

Taxation, Safe harbor (Taxation)

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Insurance company demutualization awards and welfare benefit plans

Article Abstract:

The author discusses issues and practical management methods concerning the distribution or allocation of proceeds resulting from conversions of mutual life insurance companies into stock companies (demutualization). ERISA requirements in the context of policies issued to welfare benefit plans or to those plans' employer sponsors are the focus of the discussion.

Insurance, Insurance Carriers and Related Activities, INSURANCE CARRIERS, Finance, Insurance industry, Accounting and auditing, Corporate reorganizations, Insurance policies

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Revenue procedure formalizes model correction methods for Employee Plans Compliance Resolution System, excluding the TVC program

Article Abstract:

This article focus upon IRS Revenue Procedure 99-31 which provides guidance for employee retirement plan administrators in making corrections to their plans under the consolidated IRS program, the Employee Plans Compliance Resolution System (EPCRS).

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