Marjorie Martin, FSPA, EA, MAAA

About Marjorie Martin, FSPA, EA, MAAA

Marjorie Martin is a Principal in the Knowledge Resource Center of Conduent HR Services. She consults on the design and administration of defined benefit and defined contribution retirement programs.
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    Canadian Court Won’t Enforce Withdrawal Liability on Canadian Controlled Group Member

Canadian Court Won’t Enforce Withdrawal Liability on Canadian Controlled Group Member

Volume 40 | Issue 72
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A Canadian court recently rejected an underfunded multiemployer pension plan’s bid to impose ERISA withdrawal liability.

Audits and Other Form 5500 Developments

Volume 40 | Issue 67
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Changes are afoot for ERISA-mandated Form 5500 filing requirements, though it is unclear at this time when

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    No Further Delay for Fiduciary Rule (for Now) – but DOL Implements Enforcement Lite Approach

No Further Delay for Fiduciary Rule (for Now) – but DOL Implements Enforcement Lite Approach

Volume 40 | Issue 65
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DOL announced that it will not at this point further delay its fiduciary rule June 9

Congress Nixes DOL State-Run Savings Plan Rules

Volume 40 | Issue 58
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President Trump is expected to ink Congress’ dismissal of DOL’s regulatory safe harbor for state-run retirement savings

DOL Delays Fiduciary Rule Until June 9

Volume 40 | Issue 47
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Following President Trump’s direction to re-examine the fiduciary regulation, the DOL has pushed back the rule’s looming

IRS Confirms More Time for Extended Corporate Returns

Volume 40 | Issue 46
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In Form 7004, IRS has provided an automatic six-month extension for calendar year C corporation returns

IRS Releases 2017 Operational Compliance List

Volume 40 | Issue 40
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The IRS has issued its first Operational Compliance List, designed to help plans comply with changes

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    DOL Won’t Enforce Fiduciary Rule’s April 10 Applicability Date

DOL Won’t Enforce Fiduciary Rule’s April 10 Applicability Date

Volume 40 | Issue 39
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Aiming to calm stakeholder anxiety, the DOL said it will not enforce the fiduciary rule’s April

FASB Finalizes Changes to Master Trust Accounting Standards

Volume 40 | Issue 37
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Under changes in accounting disclosures adopted by FASB, plans investing in master trusts need to report more

DOL Proposes to Delay Fiduciary Rule

Volume 40 | Issue 32
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DOL proposed a 60-day delay in the applicability date for its fiduciary regulation and will take

DOL, PBGC and HHS Increase Penalties for Violations

Volume 40 | Issue 25
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The DOL, PBGC, and HHS have announced annual inflation penalty adjustments. Employers should pay careful attention to

Retirement Plans – 2017 Winter Recap

Volume 40 | Issue 21
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This FYI Roundup recaps recent defined benefit and defined contribution retirement plan developments since our August

Window for Fixing Current 403(b) Document to Close in 2020

Volume 40 | Issue 18
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IRS will allow 403(b) plan sponsors until March 31, 2020 to correct document defects and/or

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    DOL Sends Parting Fiduciary Rule FAQs to Service Providers and Consumers

DOL Sends Parting Fiduciary Rule FAQs to Service Providers and Consumers

Volume 40 | Issue 13
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DOL released separate sets of FAQs aimed at service providers and consumers, respectively, during its

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    IRS OKs Use of Forfeitures as QNEC/QMAC/Safe Harbor Contributions

IRS OKs Use of Forfeitures as QNEC/QMAC/Safe Harbor Contributions

Volume 40 | Issue 10
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Proposed IRS changes to 401(k) regulations will allow employers to use forfeitures as qualified nonelective

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    IRS Proposes More Changes to Minimum Present Value Calculations

IRS Proposes More Changes to Minimum Present Value Calculations

Volume 39 | Issue 149
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Proposed regulatory changes from IRS would update the rules for calculating the minimum value

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    2017 Planning for ERISA Multiemployer Defined Benefit Plan Operations

2017 Planning for ERISA Multiemployer Defined Benefit Plan Operations

Volume 39 | Issue 139
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The calendar provided in this FYI In-Depth will help you set up your own

2017 Planning for Governmental Retirement Plan Operations

Volume 39 | Issue 138
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The calendar provided in this FYI In-Depth will help sponsors of governmental retirement plans

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    2017 Planning for ERISA Single-Employer Defined Benefit Plan Operations

2017 Planning for ERISA Single-Employer Defined Benefit Plan Operations

Volume 39 | Issue 137
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The calendar provided in this FYI In-Depth will help you set up your own

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    Market Rate of Return Rule Only Applies to Some PEP Interest – For Now

Market Rate of Return Rule Only Applies to Some PEP Interest – For Now

 Volume 39 | Issue 134
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IRS has provided much needed clarity on whether the market rate of return

DOL Fiduciary FAQs for Advisers

 Volume 39 | Issue 133
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The first set of FAQs from the DOL on the expanded fiduciary requirements

IRS Announces Key Retirement Plan Limits for 2017

Volume 39 | Issue 125
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The IRS has issued a press release announcing the retirement plan limits for

IRS Announces Some 2017 Benefit Plan Limits

Volume 39 | Issue 123
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The IRS has issued Revenue Procedure 2016-55, which contains 2017 limits for qualified transportation fringe

PBGC 2017 Premium Rates to Increase

Volume 39 | Issue 119
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PBGC has announced 2017 premium rates for single-employer and multiemployer plans. The rates for

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    Social Security Benefits and Taxable Wage Base to Increase for 2017

Social Security Benefits and Taxable Wage Base to Increase for 2017

Volume 39 | Issue 118
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The Social Security Administration has announced key 2017 Social Security numbers, including a cost-of-living

PBGC Finalizes Reduced Late Premium Payment Penalties

PBGC Finalizes Reduced Late Premium Payment Penalties

IRS Extends Temporary Nondiscrimination Relief for Closed DB Plans Through 2017

IRS Extends Temporary Nondiscrimination Relief for Closed DB Plans Through 2017

DOL Expands Plan Compliance Relief for Louisiana Floods

DOL Expands Plan Compliance Relief for Louisiana
Floods

IRS Clarifies Minimum Present Value Rules for Partial Annuity Distributions

IRS Clarifies Minimum Present Value Rules for Partial
Annuity Distributions

IRS Publishes 2017 Mortality Tables – No Change for 2014 SOA Study

IRS Publishes 2017 Mortality Tables – No Change for 2014 SOA Study

IRS Relaxes Retirement Plan Rules for Louisiana Flood Victims

IRS Relaxes Retirement Plan Rules for Louisiana Flood Victims

IRS Allows “Self-Service” 60-Day Rollover Waivers for Retirement Plan Distributions

IRS Allows “Self-Service” 60-Day Rollover Waivers for Retirement Plan Distributions

Changes Proposed to Master Trust Accounting Standards

Changes Proposed to Master Trust Accounting Standards

Retirement Plans – 2016 Summer Recap

Retirement Plans – 2016 Summer Recap

Proposed Overhaul of Form 5500 Slated for 2019 Plan Years

Proposed Overhaul of Form 5500 Slated for 2019
Plan Years

IRS Addresses Questions on Nonqualified Deferred Compensation Plans

IRS Addresses Questions on Nonqualified Deferred Compensation Plans

As Expected, IRS Formally Contracts Its Determination Letter Program

As Expected, IRS Formally Contracts Its Determination Letter Program

PBGC Proposes Multiemployer Plan Facilitated Merger Rules

PBGC Proposes Multiemployer Plan Facilitated Merger Rules

No Surprises in IRS Final Roth After-Tax Allocation Regulation

No Surprises in IRS Final Roth After-Tax Allocation Regulation

PBGC Announces New Maximum Penalties

PBGC Announces New Maximum Penalties

Treasury Finalizes Multiemployer Benefit Suspension Ordering Rule

Treasury Finalizes Multiemployer Benefit Suspension Ordering Rule

GASB 82 Aims to Improve Financial Reporting Consistency for Public Retirement Systems

GASB 82 Aims to Improve Financial Reporting Consistency for Public Retirement Systems

Treasury Finalizes Multiemployer Benefit Suspension Regulations

Treasury Finalizes Multiemployer Benefit Suspension Regulations

PBGC Proposes Reduced Late Premium Filing Penalties

PBGC Proposes Reduced Late Premium Filing Penalties

A Plan Sponsor’s Overview of DOL’s Fiduciary/Conflict of Interest Rule

A Plan Sponsor’s Overview of DOL’s Fiduciary/Conflict of Interest Rule

IRS Reverses Course on QSERP Portion of Proposed Nondiscrimination Regs

IRS Reverses Course on QSERP Portion of Proposed Nondiscrimination Regs

DOL Finalizes Fiduciary/Conflict of Interest Rule

DOL Finalizes Fiduciary/Conflict of Interest Rule

SEC and DOL See Eye to Eye in Stock-Drop Case

SEC and DOL See Eye to Eye in Stock-Drop Case

PBGC Finalizes Changes to 4010 Annual Financial Reporting

PBGC Finalizes Changes to 4010 Annual Financial Reporting

DOL Focuses Audits on Failure to Make Timely Payments to Participants

DOL Focuses Audits on Failure to Make Timely Payments to Participants

Beware FICA Audits, Settlements, and Other Horror Stories

Beware FICA Audits, Settlements, and Other Horror
Stories

Refinements Proposed to Multiemployer Suspension Rules

Refinements Proposed to Multiemployer Suspension Rules

IRS Proposes Normal Retirement Age Rules for Governmental Plans

IRS Proposes Normal Retirement Age Rules for Governmental Plans

Retirement Plans – 2016 Winter Recap

Retirement Plans – 2016 Winter Recap

IRS Nondiscrimination Proposal Limits QSERPs, Adds Cross-Testing Option and New Closed Plan Relief

IRS Nondiscrimination Proposal Limits QSERPs, Adds Cross-Testing Option and New Closed Plan Relief

Mid-Year Safe Harbor Plan Changes

Mid-Year Safe Harbor Plan Changes

FASB Issues Proposed Changes to Presentation of Benefit Cost and Disclosures in Financial Statements

FASB Issues Proposed Changes to Presentation of Benefit Cost and Disclosures in Financial Statements

2016 Planning for ERISA Multiemployer Defined Benefit Plan Operations

2016 Planning for ERISA Multiemployer Defined Benefit Plan Operations

Effect of Fed Interest Rates and Market Results on Pension and OPEB Plans

Effect of Fed Interest Rates and Market Results on Pension and OPEB Plans

Church Plans Update

Church Plans Update

PBGC Finalizes Multiemployer Partition Rules

PBGC Finalizes Multiemployer Partition Rules