The Benefits InfoSource newsletter is designed to highlight various employee benefit matters of general interest to our readers.

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November/December 2001
Employer Stock in 401(k) Plans Can Raise Unique Fiduciary Issues.
House Passes Investment Advice Bill; Competing Bill Introduced in the Senate.
Treasury Suspends Issuance of 30-year Treasury Bonds.
Senate Passes New Mental Health Parity Bill.
A Number of Changes Affecting Health and Welfare Benefits Effective in 2002.
IRS Settlement Guidelines Address Tax Issues.
PLRs Address Taxability of Long-Term Disability Benefits.

October 2001
IRS Releases EGTRRA Guidance.
Final Regulations Address FMLA and Cafeteria Plans.
Mental Health Parity Addressed by House Committee.
In Brief...
                  Social Security Wage Base for 2002.
                  Annual Survey of Profit Sharing and 401(k) Plan for the 2000 plan year.
                  Supreme Court held that ERISA preempts state statute that revokes beneficiary
                  designation.

September 2001
401(k) Participants Finally React and Move 401(k) / 403(b) Investments.
EGTRRA Expands Favorable Tax Treatment for Education Programs.
Effect of Military Leave on Benefit Plans.
Employee Assistance Programs May be Subject to ERISA.

August 2001
New Minimum Distribution Rules May Be Applied in 2001.
IRS Approves Another 401(k) / 403(b) Nonqualified "Wrap" Arrangement.
EGTRRA Tax Credit.
EEOC Reexaming Uniformity Policy on Retiree Health Benefits.
Status of the Patients' Bill of Rights.

July 2001
Legislation Would Expand Access to Investment Advice.
IRS Provides Guidance on EGTRRA Amendments.
Patient Bill of Rights Heads for Showdown in the House.

June 2001
Pension Reform Legislation Provides Planning Opportunities.
New Tax Act Affects Cafeteria Plans.

May 2001
CONGRESS PASSES PENSION REFORM.

April 2001
All Plan Documents Must be Amended for GUST.
Pension Reform legislation - Update.
Supreme Court Declines to Rule on Age Discrimination in Retiree Health Benefits.
Domestic Partner Benefits Becoming More Common.
LTC Tax Deduction Bill Introduced.

March 2001
Pension Bill Reintroduced.
401(k) Safe Harbor Plan Design.
Charges for Plan Documents.
IRS Officials Comment on Cafeteria Plan Election Change Regulations.
Nondiscrimination Rules for Cafeteria Plans.

February 2001
DOL Clarifies What Expenses Can Be Paid From Plan Assets.
DOL Concerned with Timely Submission of Employee 401(k) Contributions.
Flexible Spending Accounts: Frequently Asked Questions.

January 2001
IRS Simplifies Minimum Distribution Rules.
IRS Issues Final Cafeteria Plan Regulations.
Taxation of Disability Benefits.

Benefits InfoSource is not intended to interpret laws, regulations or to address specific client situations.
Such matters should be referred to your appropriate professional advisors.