Spring 2018 Newsletter

• Who is an Employee?
• Employee Definitions
• HSA vs 401(k)
• Comparison Chart
• Upcoming Compliance Deadlines

Winter 2018 Newsletter

• Navigating Distributions
• Required Minimum Distributions (RMDs)
• Hardships and Loans
• Terminated Participants
• Mandatory Cash-Outs
• Under the New Tax Law
• 401(k) Loan Payback Period gets extended!
• Recharacterizations of IRAs… Can I take a mulligan?

December 2017 Newsletter

• End of the Year Checklist
• Data
• Notices and Deadlines
• iWork: The Next-Gen Workforce
• 2018 IRS Annual Limits

September 2017 Newsletter

• Fiduciary Rule Round Up
• Who is subject to the new rule?
• Does the new rule only apply to investments in our retirement plan?
• If this is about protection, what’s the downside?
• What Plan Sponsors Need to Know
• Technically Speaking
• Don’t Get Ahead of Yourself Quite Yet…
• Houston, We Have a Problem…

April 2017 Newsletter

• Common Participant Communications Acceptable via
  Electronic Delivery
• Acceptable Methods of E-Delivery and their Requirements
• Participant Consent
• The Benefits of Electronic Delivery
  • Accessibility
  • Financial and Environmental Benefits
  • Security and Recordkeeping
• Conclusion

In this issue:

• 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 by the required deadlines?
• Are you enrolling and covering the right employees?
• Are you monitoring the plan’s fees?
• Do you have an investment plicy statement (IPS)?
• When was the last time you reviewed your employee retirement plan to see if it still fits your current needs?
• Conclusion

February 2017 Newsletter

• Introduction
• Uncashed Checks are Plan Assets
• What Should Plan Sponsors Do?
• Searching for Missing Participants
  •     Required Steps
  •     Reasonable Additional Steps
• What are the Options if the Participant Cannot be Found?
  •     Return Funds to the Plan
  •     Forfeit the Account Balance
  •     Roll Over Assets to an IRA
  •     Withholding 100% of the Participant’s Account Balance is not an Option
• Preventive Action Tips
• Conclusion

In This Issue

• Introduction
• Rollover vs. Cash Distribution
• Mandatory Federal Tax Withholding
• 10% Premature Distribution Penalty
• Retirement and Termination
• Disability Benefits
• Death Benefits
• Required Minimum Distributions
• Hardship Distributions
• IRS Special Tax Notice and Reporting
• Summary
• 2017 IRS Annual Limits

In This Issue

• Introduction
• Background
• Loan Requirements
  • Plan Document
  • Loan Policy
  • Maximum and Minimum Amounts
  • Number of Loans
  • Interest Rate
  • Amortization
  • Other Repayment Terms
  • Documentation
• Conclusion

In This Issue:

• Introduction
• Background
• Activities Considered Investment Advice
• Advice Provider Relationship
• Activities not Considered Investment Advice
  • Providing an Investment Platform for
    Directed Investment
  • Selection and Monitoring
    Assistance for Plan Fiduciaries
  • Investment Education
  • Advice Provided by Employees
  • General Communications
• Best Interest Contract (BIC) Exemption
• What Plan Sponsors Need to Know