SAL TRIPODI - TRI Pension Services
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The ERISA Outline Book - Errors and Clarifications

Below are errors we have found in the 2017 Print Edition of The ERISA Outline Book. Each entry includes the date it was added to this page. The entries are listed in chapter order. In some cases, the entry is more a clarification of the text in the book, rather than the correction of an error.

  • Chapter 1A
    • None reported
  • Chapter 1B
    • None reported
  • Chapter 2
    • None reported
  • Chapter 3A
    • Section II, Part D.2.e.2)a). In the cross-reference tip, the reference to "Section IV, Part F.7., of Chapter 3A" should read "Section VI, Part F.7., of Chapter 3A." [Posted on June 19, 2017]
  • Chapter 3B
    • Section X, Part E.2.f. The end of this paragraph includes a reference to "if EGTRRA sunsets." The sentence that includes this phrase should be deleted since Congress ended up not sunseting ERISA, and replaced the EGTRRA repeal of the estate tax with a permanent estate tax rule that included higher exemption thresholds. [Posted on April 20, 2017]
  • Chapter 4
    • None reported
  • Chapter 5
    • None reported
  • Chapter 6
    • None reported
  • Chapter 7
    • None reported
  • Chapter 8
    • None reported
  • Chapter 9
    • None reported
  • Chapter 10
    • None reported
  • Chapter 11
    • Section VII, Part C.1.d.1) The second sentence should read as follows; "The plan provides for recharacterization. In accordance with Treas. Reg. §1.401(k)-2(b)(3), the excess contributions are recharacterized as employee contributions in the first 2½ months following the close of the 2018 plan year (i.e., during the first 2½ months of the 2019 plan year)." [Posted May 4, 2017]
  • Chapter 12
    • None reported
  • Chapter 13A
    • Section III, Part D.5.a. The reference to "December 31, 2107" should read "December 31, 2017" [Posted on June 9, 2017]
  • Chapter 13B
    • None reported
  • Chapter 13B
    • None reported
  • Chapter 14
    • None reported
  • Chapter 15
    • None reported
  • Chapter 16
    • None reported
  • Chapter 17
    • None reported
  • Index Volume
    • DEDUCTION LIMITS. There is a cross-reference under the ESOPs Index entry to the Deduction Limits for special deduction rules applicable to ESOPs. However, the Deduction Limits entry doesn't contain any subentry for that issue. The deduction limits for ESOPs are addressed in Section XVI, Part I, of Chapter 7. [Posted April 24, 2017]

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