Increasing 401(k) Plan Participation In this issue: Introduction Advantages of Increased Participation Methods of Increasing Participation Relaxed Eligibility Requirements Automatic Enrollment Matching Contributions Regular Employee Communications Enhanced Withdrawal Opportunities Frequent Election Periods Adequate Investment Options Conclusion IRS and Social Security Annual Limits Continue reading
Participant Fee Disclosure Requirements for Individual Account Plans In this issue: Introduction Plans Subject to the Disclosure Requirements Compliance Dates Who Must Provide the Disclosures? Designated Investment Alternatives Plan-Related Information Investment-Related Information Variable Rate of Return Investments Fixed or Stated Rate of Return Investments Website and Glossary Requirements Quarterly Statements of Actual Fees and Expenses Materials Provided Upon Request Summary Continue reading
Should They Stay or Should They Go: Dealing with Terminated Participants In this issue: Introduction Why do we Care? Count the Cost Stand and be Counted Tell the Participants Tell the IRS What are the Options? Small Balances Larger Balances Fees Residual Distributions What about Plan Terminations? Conclusion Continue reading
Don’t let the QDRO be Worse than the Marriage In this issue: Introduction What is a QDRO Requirements Identification of the Parties Description of Benefits Purpose and Direction of Payment Prohibitions Inconsistency with Plan Provisions Amount of Benefits Conflict with Previous QDRO Processing Don’t Make Assumptions Death and Taxes Taxes Death Summary Continue reading
