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

In This Issue:

• Introduction
• How is the Form 5500 Data Utilized?
• Which plans are considered “small”?
• Which plans need an accountant’s audit?
• What is the due date for filing the Form 5500?
• What’s new on the 2015 Form 5500?
• What information was the IRS attempting to collect?
• Is this information readily available?
• Why wouldn’t the preparer want to show his or her
  information on the filing?
• What are some questions that are significant to
  filers?
• Employer Contributions
• Making Benefit Payments When Due
• Timely Deposit of Participant Contributions
• What information must be reported to the plan
  participants?
• Conclusion

In This Issue:

• Introduction
• Minimum Age and Service Requirements
• Entry Date
• Effect of a Short Service Requirement
• Excluding Classes of Employees
• Excluding Part-Time Employees with a Fail Safe Provision
• Service Requirements for Employer Contributions
• Impact on ADP and ACP Tests
• Making Excluded Participants Whole
• Conclusion

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

In this issue:

• Introduction
• Does the Plan Permit Hardship Distributions?
• What Qualifies as a Hardship?
• Are Other Financial Resources Available to the Participant?
• Plan Loans vs. Hardship Distributions
• What Funds are Available for Hardship Distribution?
• Employee Deferral Accounts
• Employer-Funded Accounts
• Documentation
• Taxation
• Conclusion