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…

The “long term part-time employee” (“LTPT(s)”) rules.  As we approach the conclusion of two full calendar years during which some version of the LTPT rules have been effective, reciting the term LTPT should no longer generate surprise or confusion.  Instead, all retirement plan sponsors and service providers should now be fully aware of these rules…