AIFG Resources

🏛️ Government & Regulatory (Federal & State)

• DOL Compliance Assistance Guide (ERISA)

• PBGC Coverage Guide

• Final ICHRA Rule – Federal Register

• HHS/CMS ICHRA FAQ

• CBO: Federal Tax Treatment of Employer-Sponsored Insurance

• GAO Report: Retirement Security & Small Business Plans

• EBSA Form 5500 Resources

• ACA Employer Shared Responsibility Overview

• CMS Marketplace Employer Resources

🧠 Professional Orgs, Think Tanks & Legal

1. Society of Actuaries – Retirement Reports

2. American Academy of Actuaries – Pension Practice Council

3. ERISA Industry Committee (ERIC)

4. National Association of Health Underwriters (NAHU) – ICHRA Resources

5. National Federation of Independent Business (NFIB) Research

6. American Benefits Council – Plan Design Resources

7. National Center for Employee Ownership (NCEO) (for ESOP/MSO context)

8. Small Business Administration (SBA) Benefits Guidance

📚 Case Law, Legal Commentary & Compliance Memos

1. Connelly v. United States – Estate valuation case (link to SCOTUS or Cornell Law summary)

2. Howard Jarvis Taxpayers Assn. v. Padilla – For state tax planning relevance

3. Bloomberg Tax – Retirement Planning Briefings (link only if you have permission)

4. Thomson Reuters Checkpoint – 412(e)(3) & HRA Legal Notes (requires license)

5. EBIA – Employee Benefits Library (CCH product – often cited in compliance work)

6. Legal Information Institute – ERISA Overview

💼 Financial, Actuarial & Plan Administration Tools

1. Ascensus – Plan Compliance Resources

2. Vanguard Small Business Plan Guides

3. Fidelity: Defined Benefit Resource Hub

4. Principal: 412(e)(3) Education Center

5. Kaiser Family Foundation – Employer Health Benefits Survey

6. EBRI – Employee Benefit Research Institute

7. Milliman – HRA & DB plan strategy briefs

8. Wells Fargo Institutional Retirement Reports (if white-labeled)

9. National Compensation Survey (BLS)

🧾 Other Strategic Resources

1. Fringe Benefit Strategies – BenefitMall Whitepapers

2. PEO Resources & MSO Discussion – NAPEO

🏦 Retirement Plans & Contributions

• Publication 560 — Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)

• Publication 571 — Tax-Sheltered Annuity Plans (403(b) Plans)

• Publication 575 — Pension and Annuity Income

• Publication 590-A — Contributions to Individual Retirement Arrangements (IRAs)

• Publication 590-B — Distributions from IRAs

• Publication 721 — Tax Guide to U.S. Civil Service Retirement Benefits

• Publication 939 — General Rule for Pensions and Annuities

• Publication 939-A — Updated life expectancy tables for use in RMD calculations

🧾 Defined Benefit & 412(e)(3) Planning

• Publication 560 — Covers defined benefit and 412(e)(3) fully insured plan contributions and compliance

• IRS Notice 2007-34 — 412(e)(3) Guidance on Insurance-Based Plans

• IRS Notice 2023-70 — Updated mortality tables under § 412(e)(3)

🩺 ICHRA, HSAs, and Other Health Plans

• Publication 15-B — Employer’s Tax Guide to Fringe Benefits

• Publication 969 — Health Savings Accounts (HSAs), Archer MSAs, HRAs, and FSAs

• Publication 502 — Medical and Dental Expenses (for qualifying reimbursements)

• IRS Notice 2018-88 – Initial ICHRA implementation rules under the Trump administration

• IRS Notice 2020-33 – FSA and HRA inflation indexing & rollover allowances

🧑‍💼 Compensation, Fringe Benefits & MSO-Related Topics

• Publication 15 — Employer’s Tax Guide (Circular E)

• Publication 15-A — Employer’s Supplemental Tax Guide (covers independent contractor vs. employee)

• Publication 535 — Business Expenses (includes health plan deductions, retirement, and insurance)

• Publication 334 — Tax Guide for Small Business (for proprietors and small corporations)

• Publication 542 – Corporations (useful for structuring MSOs and distinguishing pass-through vs. C-corp)

• Publication 541 – Partnerships (relevant when MSOs or PS plans are tied to partner income)

• Publication 538 – Accounting Periods and Methods (relevant in control group and compensation timing strategies)

• Publication 583 – Starting a Business and Keeping Records

📊 Other Planning & Compliance

• Publication 505 — Tax Withholding and Estimated Tax

• Publication 463 — Travel, Gift, and Car Expenses (often relevant in MSO structuring)

• Publication 946 — How to Depreciate Property (if real assets factor into your MSO/benefit stack)

• Publication 947 – Practice Before the IRS

• IRS 401(k) Fix-It Guide – For navigating compliance errors in profit-sharing & 401(k) plans