— Dec 2, 2014

Year-End Compliance Testing Overview

The end of the calendar year is fast approaching which means the plan year end for many qualified plans. It will be time for…

— Oct 1, 2014

Hardship Distributions from 401(k) Plans

It's four o'clock on Friday afternoon and there's a knock on the door of the Human Resource Manager's office. It's Zachary, a…

— Aug 5, 2014

The Ultimate Plan Sponsor Checklist

While they don't have a book called Retirement Plan Sponsorship for Dummies, they should. So in the interim, here is a checklist…

— May 27, 2014

The Continuing Evolution of the Safe Harbor 401(k) Plan

The safe harbor 401(k) plan roared onto the scene in 1998 as a new design that allowed company owners and other highly…

— Feb 14, 2014

Boomerang Employees: Rehires and Retirement Plans

A boomerang employee is, quite simply, one who leaves and then comes back to work…a rehire.

— Dec 1, 2013

Down with DOMA

Signed into law in 1996, the federal Defense of Marriage Act (DOMA) is a small law that has caused big controversy.

— Aug 1, 2013

Cross-Testing: The Right Tool for Many Jobs

As the national economy continues its recovery, more and more businesses are beginning to see their financial situations improve…

— Jun 1, 2013

Under Control or Out of Control

In today's business climate, it seems it is becoming increasingly common for businesses of all sizes to be structured using…

— Apr 1, 2013

When Good Loans Go Bad

The economic environment of the last few years created financial challenges for individuals and businesses alike.

— Feb 1, 2013

Don't let Missing Participants and Small Balances become a Big Problem

At some point, almost every company that sponsors a retirement plan will experience the “fun” of tracking down a missing…

— Dec 3, 2012

The IRS Meets Letterman

Anyone who has ever watched late night television is familiar with the ubiquitous Top 10 List, counting down humorous examples…

— Oct 1, 2012

How to Survive a Visit from the IRS or DOL

There are few things that will give a person that sinking feeling in the pit of their stomach like opening the mailbox and…