Kelly, Hannaford & Battles, P.A. | Minneapolis, Minnesota 55402

2.10 Correcting Deferred Compensation Plan Document Failures Under Code §409A

1.10 DOL Finalizes 7-Day Safe Harbor for Participant Contributions to Small Plans

11.09 Employee Stock Purchase Plans: IRS Issues Final Regulations

10.09 2010 Cost of Living Increases

09.09 IRS Issues New 402(f) Notices for Eligible Rollover Distributions

02.09 New COBRA Subsidy Effective March 1, 2009

02.09 Defined Benefit Pension Plan Annual Funing Notices

01.09 Net Exercise of Stock Options

11.08 New Minnesota Tax on Deferred Compensation Paid to Former Residents

11.08 2009 Cost of Living Increases

09.08 Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act)

09.08 Year End 409A Deadlines

07.08 DOL Issues Proposed Regulations on Participant Fee Disclosures

07.08 DOL Issues FAQs on Service Provider Fee Reporting for the 2009 Form 5500

07.08 Automatic Contribution Arrangements

05.08 The DOL Clarifies QDIA Regulations

05.08 New Minnesota Tax on Deferred Compensation Paid to Former Residents

3.08 DOL Proposes 7-Day Safe Harbor for Small Employers to Deposit 401(k) Deferrals

12.07 New DOL Proposed Regulation – Service Provider Fee Disclosures

10.07 DOL Final Qualified Default Investment Alternatives Regulation

10.07 IRS Extends 409A Deadlines

10.07 2008 Cost of Living Increases

9.07 IRS Extends 409A Plan Document Deadline

8.07 New Cafeteria Plan Regulations

6.07 Separation From Service & 6-Month Delay Under §409A

5.07 How the New §409A Regulations Apply to Separation Pay

4.07 401(k) Fee Litigation - A Closer Look

4.07 New Regulations for QDROs

4.07 Document Requirements Under New §409A Regulations

3.07 401(k) Fee Disclosure

2.07 HSA Rollovers
2.07 Pending Adverse Deferred Compensation Legislation

1.07 New Regulation R is Proposed by the SEC and FRB

11.06 2006 Deferred Compensation Reporting Suspended

10.06 2007 Cost of Living Increases

9.06 Securities Law Update for Bank Trust Departments

9.06 DOL Proposed Regulation on “Qualified Default Investment Alternatives”

9.06 New Cash Balance Plan Developments

8.06 Pension Protection Act of 2006 - Investment Advice for Defined Contribution Plans

8.06 Issues That Will Require Immediate Attention Under the New Pension Law

4.06 Final Rules for Abandoned 401(k) Plans

4.06 SEC Regulation B Challenges for Banks

3.06 DOL Filing Advisory for Form LM-10 and LM-30

1.06 New USERRA Notice Requirement

12.05 409A Reporting Suspended for 2005

11.05 Section 409A - Year-End Compliance

11.05 Section 409A - Supplemental Plans

10.05 Section 409A - Deferral Elections

10.05 Section 409A - Stock Rights

10.05 Section 409A - Severance Pay

8.05 Troubling New ESOP Regulations

8.05 Reconsidering Roth Accounts

8.05 Rice Brings Trust and Fiduciary Practice Experience to KHB

8.05 Elimination of Benefit Options by Pension Plans

8.05 Medicare Part D Notice Requirement

6.05 ERISA Plan Settlements in "Stock Drop" Cases

5.05 New IRS "Use-It-Or-Lose-It" Cafeteria Plan Rule

2.05 Mandatory Rollover of Automatic Cash-Out Distributions

1.05 IRS Publishes Final 401(k) and 401(m) Regulations

1.05 IRS Notice 2005-1 Interpreting Code §409A

11.04 Cost of Living Increases for 2005

10.04 New Deferred Compensation Legislation

10.04 Automatic Rollover of Cash-Out Distributions

9.04 Complying with New COBRA Regulations

7.04 Recent Changes to MN Business Corps Act

4.04 Optional Benefit Form Disclosure

3.04 Retroactive Payments by DB Plans

1.04 HIPAA Compliance

10.03 Cost of Living Increases for 2004

9.03 Pretax Reimbursement of Over the Counter Drugs

7.03 Shareholder Approval Requirement of Equity Plans

7.03 Proposed 401k-m Regs for Plans with ESOP Component

6.03 Tax Bill Enacted without Deferred Comp Changes

5.03 Deferred Compensation Legislation

5.03 Electronic Filing of SEC Ownership Reports

3.03 HIPAA Regulations Compliance