by Taylor Brown | Oct 25, 2008 | Uncategorized
Timely Deposit of Plan Contributions The Department of Labor (DOL) has finally provided much anticipated guidance for the timely deposit of elective deferrals in qualified 401(k) plans. The proposed regulation keeps the same basic framework for determining if...
by Taylor Brown | Jun 25, 2008 | Uncategorized
Solving 401(k) Testing Problems With New Design Options One of the more frustrating aspects for the small business maintaining a 401(k) plan is satisfying the special nondiscrimination requirements. The tests require adequate participation by “non-highly...
by Taylor Brown | Apr 25, 2008 | Uncategorized
Top Heavy Rules May Impact Plan Design Retirement plans have been subject to “top heavy” rules for about 25 years. By now you’d think that their application would be fairly straightforward. But lately these provisions have affected some plans in unexpected...
by Taylor Brown | Feb 25, 2008 | Uncategorized
Understanding 401(k) ADP and ACP Testing The 401(k) plan has emerged as the most popular form of retirement plan in the United States. This trend will likely continue for some time for a number of reasons. One is the cost savings to employers, since deferral...
by Taylor Brown | Dec 25, 2007 | Uncategorized
Default Investment Rules Facilitate Auto Enrollment The increasing popularity of salary deferral plans has led to a rise in the number of retirement accounts that allow participants to self-direct their investments. Participants like it because it gives them control...
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