In This Issue:

• Introduction
• Overview
• Pre-Participation Compensation
• Bonuses, Commissions and Overtime
• Taxable Fringe Benefits
• Reimbursements and Allowances
• Post-Severance Compensation
• Self-Employed Individuals
• Employees vs. Independent Contractors
• Conclusion
• IRS and Social Security Annual Limits

In This Issue:

• Introduction
• Lease or Purchase
•    Defined Benefit (DB) Plan
•    Defined Contribution (DC) Plan
• The Car Lot
• Compact or Full Size?
• One-Car Garage
• Eligibility
• Employee Deferrals
• Matching Contributions
• Profit Sharing Contributions
• Vesting
• Loans and In-Service Withdrawals
• Plan Documents
• Annual Compliance Testing
• Government Reporting
• Conclusion

• Introduction
• Missed 401(k) Deferrals
•    The “Old” Rules
•     New Option for Traditional Enrollment 401(k) Plans
•     New Option for Automatic Enrollment 401(k) Plans
• The Notice
• Is There a Catch?
• Late Filing of Form 5500-EZ
• Conclusion

In This Issue:

• Introduction
• What is Automatic Enrollment?
• Eligible Automatic Contribution Arrangement (EACA)
• Qualified Automatic Contribution Arrangement (QACA)
• “Generic” Automatic Enrollment
• Why Automatic Enrollment?
• Preventing a Test Failure
•    Example #1
•    Example #2
•    Example #3
• Encouraging Savings
• Conclusion

In This Issue:

• 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