Form 5578 Anchorage Alaska 2019-2025

Form 5578 Anchorage Alaska: What You Should Know

The following are the current details of these plans. Smart IRB Annual Statement of Compliance • For these plans, IRB has an effective compliance deadline that applies only when a plan is in the final reporting year. IRB has notified IRB of plans that exceed the compliance deadline after the deadline has passed, and IRB will notify IRB's members of plans that are in the same reporting year, and ask them to apply SMART IRB's  compliance date. • IRB will notify the participating institutions that the compliance date has passed for their portion of the plan. • The compliance date is calculated by multiplying the initial effective compliance date by 120. • IRB will send an electronic notice to all participating institutions with a final effective compliance date that are not subject to a notice and wait period, requiring them to review their plan documents and make any corrections or modifications, within thirty days of the original notice. • If plans that have been in effect for more than 90 days are terminated, all participating institutions, except those that are identified as participating institutions in IRB's Notice to Participating Institutions, will be notified by IRB. All those notified will have two (2) business days to correct the plan and make adjustments, and must apply SMART IRB's effective compliance date to their plans on which they are making the corrections/amendments and notify the IRB Office of the Correction, which will direct the institutions to apply SMART IRB's compliance date. Smart IRB Supplemental Annual Statement of Compliance (Form 8803) • To file the SMART IRB Supplemental Annual Statement of Compliance, send to the address on the IRB Form 8803 above. To be included on this report, a participant's account holder must have a corresponding account. To be included on this report, participants must have paid their contributions to their SMART IRB contributions account at a time designated on the account's Statement of Contributions, or have an outstanding balance on the account, or if a participant's account is in a bank account it must be in the correct account type, the balance will not be included on this report. The report will be sent to the same address from which you sent the original Form 8803. Smart IRB Supplemental Annual Statement of Compliance (Form 9604) • For these plans, IRB has a two-year period of filing extensions after the end of the reporting year.

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