Introduction Depositing Employee Deferrals Depositing Company Contributions Tax Deductions Not for Profit Organizations Contribution Limits Test Corrections Safe Harbor 401(k) Plans The Ubiquitous "Miscellaneous  Category Conclusion For years now, we have been ...

Introduction Employee Census Data Collection Owners and Officers Highly Compensated Employees (HCEs) Key Employees Related Businesses Required Plan Testing Minimum Coverage Test Average Deferral Percentage (ADP) and Average Contri...

Introduction Does the Plan Permit Hardship Distributions? What Qualifies as a Hardship? Are Other Financial Resources Available to the Participant? Plan Loans vs. Hardship Distributions What Funds are Available for Hardship Distribution?      Employee Def...

Introduction Does the Plan Permit Hardship Distributions? What Qualifies as a Hardship? Are Other Financial Resources Available to the Participant? Plan Loans vs. Hardship Distributions What Funds are Available for Hardship Distribution?      Employee Def...

Introduction Do you have copies of all the plan documents and records? Are you properly insured as a plan sponsor? Do you timely distribute required documents, notices and educational retirement fund materials to your employees? Are you depositing 401(k) deferrals and loan repayments...

Introduction Background Types of Plan Documents Restatement Cycles IRS Letters Protected Benefits Restatement Process Same Gender Marriage Interim Amendments Conclusion It's time again to participate in that never ending ritual of qualified retirement plan restatements...

Introduction Background Tried it but didn't like it Tried it, like it, but want to make a few changes Forfeitures...be careful when and how you use them Oops! Forgot to provide the safe harbor notice! ConclusionThe safe harbor 401(k) plan roared onto the scene in 1998 as a n...

Introduction Background Tried it but didn't like it Tried it, like it, but want to make a few changes Forfeitures...be careful when and how you use them Oops! Forgot to provide the safe harbor notice! ConclusionThe safe harbor 401(k) plan roared onto the scene in 1998 as a n...

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 Introduction and Background  The Big Decision Practical Impact on Plan Operations    Highly Compensated and Key Employees    Beneficiary Designations and Spousal Consent    Qualified Domestic Relations Orders (QDRO) A Different Type of Discrimination Conclusi...