March 6, 2024
October 4, 2023
Required Minimum Distributions
October 4, 2023
As we approach the end of the calendar year, it is important to be reminded about one frequently overlooked retirement plan requirement. Upon attainment of age 73, certain participants of a tax-qualified retirement plan may be required by federal tax law to withdraw a minimum amount from such plan each year. These mandatory distributions are…
- By Steve Warner
- Tag: Administration
September 5, 2023
Safe Harbor 401(k) Establishment Deadline
September 5, 2023
Elective deferrals and associated matching contributions made to a 401(k) plan must satisfy certain non-discrimination rules known as the “actual deferral percentage” (“ADP”) and the “actual contribution percentage” (“ACP”) tests. The ADP and ACP tests restrict the amount of elective deferral and matching contributions that highly compensated employees (“HCEs”) may receive. However, the Internal Revenue…
- By Steve Warner
- Tag: Plan Design
A-E
- Acceleration of PBGC Premium Payments for 2025
- Defined Benefit Plan Year Compliance Package
- Delay to Deadline for Plan Sponsors to Make Retirement Plan Contributions
- Department of Labor Releases New Guidance on Missing Participants
- CARES Act – Retirement Plan Impact
- Cashing-Out Terminated Employees From Your Company’s Retirement Plan
- ADP Test Basics
- ADP Test Basics
- ADP Test Basics
- ADP Test Basics
- ADP Test Basics
- ADP Test Basics Corrections
- ADP Test Corrections
- Changes to DOL Late Deferral Remittance Enforcement Procedure
- Changes to 404a-5 Participan Fee Disclosure Requires Additional Notifications
- Congress Enacts Changes to Hardship Withdrawal Rules
- Consequences of Failing to Timely Adopt a PPA Restatement
- Employing the Proper Definition of Compensation
- Employing the Proper Definition of Compensation
- Employing the Proper Definition of Compensation
- Correcting Average Deferral Percentage Test Failures
- Correcting Average Deferral Percentage Test Failures
- Correcting Average Deferral Percentage Test Failures
- Are Your SEP Plans Safe From Other Financial Advisors?
- Are You Ready For Your Next Plan year end?
- ERISA Bond: What Is It and Do I Need One?
- ERISA Bond: What Is It and Do I Need One?
- ERISA Bond: What Is It and Do I Need ONe?
- ERISA Bond: What Is It and Do I Need One?
- Automatic Enrollment Is Mandatory in 2025 – Now Is the Time to Prepare
- A Plan Administrator’s “Due Diligence” Obligations
- A Plan for Retirement Plan Compliance 2014
F-J
- Important CARES Act 2020 RMD Rollover Deadline Fast Approaching
- Form 5500
- Form 5500 Update
- Form 5500 Update
- Form 5500 Update 2023
- IRS Creates Permanent Form 5500 Penalty Relief Program for Non-ERISA Plans
- IRS Expands Retirement Plan Sponsors’ Self-Correction Options
- IRS Expands Use of Pre-Approved Plan Documents To Cash Balance Plans
- IRS Grants Form 5500 Penalty Relief for Non-ERISA Plans
- IRS Grants 401(k) Safe Harbor Suspension Relief
- IRS Issues Final Regulations on Mid-Year Reduction or Suspension of Safe Harbor Contributions
- IRS Issues Guidance on Same Sex Marriage
- IRS Issues Guidance Regarding Uncashed Check
- IRS Issues Proposed Automatic Enrollment Guidance
- IRS Revisits Mid-Plan Year Changes to Safe Harbor 401(k) Plans
- IRS Provides Guidance on Expansion of In-Plan Roth Rollovers
K-O
- Legacy Solo(k) Plans 2016
- Mandatory Roth Catch-Up Contributions for 2026
- NAPA Conference
- New IRS Guidance on Catch-Up Contributions
- New Opportunity In-Plan Roth Conversions
- Limitations On Mid-Plan Year Amendments To Safe Harbor 401(k) Plans
- Long Term Part-Time Eligibility Provisions Effective Now
- Long Term Part-Time Eligibility Provisions – 2025 Edition
- Long Term Part-Time Employees
- Long Term Part-Time Employee Eligibility – Are You Ready?
P-T
- Safe Harbor 401(k) Establishment Deadline
- Safe Harbor 401(k) Establishment Deadline
- Safe Harbor 401(k) Establishment Deadlines
- Retirement Plan Disaster Relief
- Required Minimum Distributions
- Required Minimum Distributions
- Required Minimum Distributions
- Required Minimum Distributions
- Required Minimum Distributions
- Tax Credit For Small Employer Start-Up Plans
- Tax Credit For Small Employer Start-Up Plans
- Tax Credit For Small Employer Start-Up Plans
- Tax Credit for Small Employer Start-Up Plans
- Tax Credit for Small Employer Start-Up Plans
- The SECURE Act – Plan Sponsor Impact – Part 1
- The SECURE Act – Plan Sponsor Impact – Part 2
- The SECURE Act – Plan Sponsor Impact – Part 3
- The Return of Paper Participant Benefit Statements: Back to the Stone Age…
- The Power of Combining Plans
- The Problem with Using Forfeitures to Satisfy Employer Contributions
- Timely Use of Forfeitures
- Plan Compliance Packages
- Plan Sponsors Must Retain Hardship and Loan Documentation
- Plan Year Compliance Package
- Plan Year Compliance Packages
- Plan Year Compliance Packages
- Solo 401(k) Brochure
- Treasury Issues Proposed Hardship Withdrawal Regulations