The Internal Revenue Service has published a notice that gives technical compliance details concerning a number of regulatory changes that will affect 401(k) plans and other retirement plans.
The document, Notice 2005-95, discusses retroactive annuity starting dates, automatic rollovers, required minimum distributions for defined benefit plans, suspensions of benefit plan amendments, professional employer organizations, Hurricane Katrina relief, designated Roth contributions and the Pension Funding Equity Act of 2004.
