— Aug 1, 2006

Retirement Plan Coverage for Part-Time Employees

A major business trend in the American workplace is the hiring of part-time, seasonal or temporary employees (collectively…

— Jun 1, 2006

Hardship Distributions Provide Valuable Option

In an ideal world, we would all contribute as much money as possible to our retirement plans and allow it to grow until we were…

— Apr 3, 2006

Military Leave Rules for Retirement Plans

The Uniformed Services Employment and Reemployment Rights Act of 1994 ("USERRA") protects the rights of employees who leave…

— Feb 1, 2006

Responsibilities of a Plan Sponsor

A qualified retirement plan can provide many benefits for an employer and its employees.

— Dec 1, 2005

A Primer on Qualified Plan Document Maintenance

The sponsor of a tax-qualified retirement plan and the plan’s fiduciaries have a number of obligations once a plan is…

— Oct 3, 2005

The Plain Truth About "Simple" Retirement Plans

The increasing complexities of daily life have left many Americans seeking simpler solutions.

— Aug 1, 2005

New Retirement Plan Option Coming in 2006: The Roth 401(k)!

In 1997, the Internal Revenue Code was amended to permit individuals to make contributions to a new type of IRA called a "Roth…

— Jun 1, 2005

Safe Harbor 401(k) Plans Provide Smooth Sailing

The term "safe harbor" has a multitude of meanings in conjunction with the administration of qualified retirement plans.

— Apr 1, 2005

Guide to Distributions From 401(k) Plans

A 401(k) plan permits employees to defer a portion of their salaries on a pre-tax basis with the objective of accumulating…