Final Guidance Established for Self-Insured Plans
January 23, 2007

On December 26, 2007, the IRS issued Notice 2007-99, which modifies previous guidance on the HELPS Retirees benefit. The Notice allows participants in self-insured plans to be considered eligible for the HELPS Retirees benefit.

The Notice may be found on the IRS website by clicking here.

Additional information on implementing HELPS may be found by clicking the links below:

• Revised IRS Guidance on HELPS (Posted 01/10/08)

• Guidance Memo from Klausner & Kaufman regarding HELPS (posted 11/30/07)

• IRS Reporting Guidance for HELPS (courtesy of Policeman's Annuity & Benefit Fund of Chicago)

• Frequently Asked Questions for Beneficiaries

• Frequently Asked Questions for Funds

• HELPS Retirees Implementation Checklist

• Model Enrollment Form