Determining Retirement Plan Compensation-December 2015 Newsletter 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 Continue reading
The Best Plan to Drive Your Retirement Needs-September 2015 Newsletter 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 Continue reading
The IRS is Back with Some Brand New Corrections-August 2015 Newsletter 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 Continue reading
Automatic Enrollment for 401(k) Plans-April 2015 Newsletter 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 Continue reading
Timing is Everything-February 2015 Newsletter 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 Continue reading
