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This is the second in a series of articles designed to inform our readers of the significance of the so-called "coverage rules" and "minimum participation rules" applicable to qualified retirement plans. Here are Part 1 and Part 3. In this ...
[Read more] about Coverage Rules For 401(k)’s And Other Qualified Plans: Part 2 Annual Testing

This is the first of a series of three articles designed to inform our readers of the significance of the so-called "coverage rules" and "minimum participation rules" applicable to qualified retirement plans. In this article we will explain the basic ...
[Read more] about Coverage Rules For 401(k)’s And Other Qualified Pension Plans – Part 1. Nondiscrimination Rules

Economic recovery since 2008 has meant different things to different industries and to individual businesses. For many, it means doing more with less, especially less staff. Sponsors of tax-qualified retirement plans such as the 401(k) who have had ...
[Read more] about Retirement Plan Partial Terminations – It’s A Question Of Vesting

Picking your infield - your first line of defense... With retirement plans, as in baseball, having a strong infield will be the key to your defensive success. This is where the majority of the plays are made — by the in-house players (or ...
[Read more] about In-House Benefits Teams Need To Understand Their Responsibilities And Liability

In other articles, we have gone to great lengths to explain the importance of determining who the "employer" is for employee benefit purposes (The Aggregation of Employers and Employees . . . What You Don't Know Can Hurt You; The Aggregation of ...
[Read more] about Controlled Group Rules: Yours…Mine…Ours?

This article explains the unique characteristics of a cash balance pension plan and its suitability for use by professional groups where the owner-professionals are already maxing out their contributions under a defined contribution plan. As a ...
[Read more] about Professionals Can ‘Cash In’ With Cash Balance Plans