As you probably know, forfeitures may occur in a retirement plan when a plan sponsor makes employer contributions (such as a match or profit share) and subjects them to a vesting schedule.  If an employee terminates prior to achieving 100 percent full vesting under such schedule, the non-vested portion of the employer contributions are “forfeited”. …

Some may wonder why we have chosen to devote even more time to this, our third newsletter article that considers the new Roth catch-up rules.  The answer is simple.  This new development has the potential to directly impact the operation of practically every 401(k) plan in existence.  Further, the rules are not intuitive.  Consequently, any…