Site Content

• IRS 2008 ROBS Memo
• Retirement News for Employers, Fall, 2010 (EPCU Project Summary on ROBS)
• ROBS Project Summary on IRS Website
• IRS memo excerpt on Adequate Consideration
• Revenue Ruling 59-60 (defines FMV)
• Internal Revenue Manual - Valuation of Assets in Defined Contribution Plans

DOL Resources

• DOL Form 5500 Filing Requirements
• DOL Advisory Opinion 2006-1a

• Leading Retirement Solutions Blog
• FDIC Examination Manual excerpt on QES
• Examinations of Rollovers as Business Start-Ups (ROBS) Arrangements: A Guide to Surviving IRS Scrutiny*
  *Reproduced with permission. Published March 21, 2011. Copyright 2011 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com

• Johnson v. Couturier (2009)
• Peek and Fleck v. Commissioner (2013)
• Ellis v. Commissioner (2013)
• Powell v. U.S (2016)