In this issue:

• Introduction
• A Brief History
• Overview of EPCRS
• General Principles
• Types of Failures
• Self Correction Program
• Voluntary Correction Program
• Sample Corrections for Common Failures
•    Exclusion of Eligible Employee from making 401(k) Contributions
•    Failure to Timely Update Plan Document for Law Changes
• Conclusion

In this issue:

• Introduction
• A Brief History
• Overview of EPCRS
• General Principles
• Types of Failures
• Self Correction Program
• Voluntary Correction Program
• Sample Corrections for Common Failures
•    Exclusion of Eligible Employee from making 401(k) Contributions
•    Failure to Timely Update Plan Document for Law Changes
• Conclusion

In this issue:

• Introduction
• Background
• Affiliated Service Group
  • Example #1
  • Example #2
• Controlled Group
  • Parent/Subsidiary Controlled Group
  • Brother/Sister Controlled Group
• Attribution of Ownership
  • Attribution from Company to Individual
  • Attribution Among Family Members
• Putting it Together
  • Case Study #1
  • Case Study #2
• Making Sense of it All
• Conclusion

In this issue of Benefit Insights®:

• 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
• Conclusion
• IRS and Social Security Annual Limits

• Introduction
• Background
• Going to the Dark Side
  • Default
  • Cure Period
  • Deemed Distribution
  • Offset
• Examples of Good Loans Gone Bad
  • Loans Not Permitted
  • Refinancing Not Permitted
  • Loan Term Too Long
  • Payments Never Started
  • Payments Voluntarily Suspended or Discontinued
• Coming Back to the Light
• Conclusion

In this issue:

• Introduction
• Forcing Distribution of Small Balances
• What if the Participant’s Account Balance includes Rollovers?
• Check the Plan Document
• What about Large Balances?
• What if the Plan is Terminated?
• What about Residual Balances?
• What Happens when a Participant Does Not Cash a Distribution Check?
• What Happens when the Distribution Fee Exceeds the Account Balance?
• Summary