— Aug 1, 2008

EGTRRA Restatements... The time has come

It’s that time again! Time for what, you ask? To participate in that never ending ritual of qualified retirement plan…

— Jun 2, 2008

Solving 401(k) Testing Problems With New Design Options

One of the more frustrating aspects for the small business maintaining a 401(k) plan is satisfying the special nondiscrimination…

— Apr 1, 2008

Top Heavy Rules May Impact Plan Design

Retirement plans have been subject to "top heavy" rules for about 25 years. By now you’d think that their application would be…

— Feb 1, 2008

Understanding 401(k) ADP and ACP Testing

The 401(k) plan has emerged as the most popular form of retirement plan in the United States. This trend will likely continue…

— Dec 3, 2007

Default Investment Rules Facilitate Auto Enrollment

The increasing popularity of salary deferral plans has led to a rise in the number of retirement accounts that allow…

— Oct 1, 2007

Compensation: Definitions and Applications

One of the more complicated and confusing parts of qualified plan design and administration is determining the proper definition…

— Aug 1, 2007

Keeping Abreast of Plan Limitations

Qualified retirement plans are funded by contributions from employers and/or employees. These contributions are subject to a…

— Jun 1, 2007

Keeping Up To Date With Form 5500 Requirements

An annual report, Form 5500, is required to be filed with the Department of Labor (DOL) for almost all retirement plans.

— Apr 2, 2007

The Prudent 401(k) Fiduciary

Driven by an interest in attracting talented personnel and a natural aversion to the financial risks attached to traditional…

— Feb 1, 2007

Plan Compliance Update for 2007

It’s that time of year again… when retirement plan sponsors need to give their plans the administrative equivalent of an annual…

— Dec 1, 2006

Participant Cruise Control: Automatic Enrollment

On August 17, President Bush signed the Pension Protection Act of 2006 (PPA) into law.

— Oct 2, 2006

Pension Protection Act of 2006 Reinforces Private Pension System

On August 17, 2006, President Bush signed into law the most widespread retirement plan changes of the past five years.