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Maximizing Retirement Benefits for Key Employees
As a general rule, the Internal Revenue Code requires that a qualified retirement plan cannot discriminate in favor of highly compensated employees (HCEs) ... read more >
OUR THOUGHTS ON:
Principal PFIO Class Action Lawsuit
If you are a retirement plan sponsor utilizing Principal as your service provider, you may have seen that Principal was recently named as defendant in ... read more >
Proposed IRS Legislation Threatens Small Business Retirement Plans
The IRS recently released a proposed regulation that could be unusually threatening to small business retirement plans. In summary, the proposal would ... read more >
Pre-Approved 403(b) Plan Documents
Employers sponsoring 403(b) retirement plan programs may recall that, during 2007, the Internal Revenue Service (IRS) issued the highly anticipated final ... read more >
'Tis the Season to Be... Notified: 401(k) Plan Sponsors and Notification Requirements
If you are a sponsor of a 401(k) plan for your employees, chances are that your plan is subject to one or more “notification requirements” ... read more >
A Guide for the Guide: The DOL Issues Proposed Regulations Relative to Service Provider Fee Disclosures
The fiduciary provisions under the Employee Retirement Income Security Act of 1974 (“ERISA”) require retirement plan fiduciaries to “act ... read more >
In-Plan Roth 401(k) Rollovers
On December 11, 2013, the Internal Revenue Service (“IRS”) issued containing additional guidance on rollovers within a retirement plan to designated ... read more >
Cyclical Remedial Amendment Periods
During 2005, the IRS released Revenue Procedure 2005-66 (updated and superseded by Revenue Procedure 2007-44), which formally implemented a system of cyclical ... read more >
Includible or Excludable Income for Nonresident Aliens in 403(b) Plans
In general, 403(b) plans sponsored by nonprofit organizations are subject to what is known as the “universal availability rule,” which requires ... read more >
Further Support for S Corporation ESOPs
Prior to 1997, S corporations could not sponsor an Employee Stock Ownership Plan (“ESOP”) because a tax-exempt trust could not be an S corporation shareholder. Subsequent rules and regulations have eliminated this restriction. Jason Lumpkin provides insight.... read more >
