by Taylor Brown | Apr 25, 2006 | Uncategorized
Military Leave Rules for Retirement Plans The Uniformed Services Employment and Reemployment Rights Act of 1994 (“USERRA”) protects the rights of employees who leave their employment to enter military service. Among its protections are a number of rules...
by Taylor Brown | Feb 25, 2006 | Uncategorized
Responsibilities of a Plan Sponsor A qualified retirement plan can provide many benefits for an employer and its employees. In order for the plan to run smoothly so that its usefulness can be maximized, the employer should be aware of the ongoing responsibilities...
by Taylor Brown | Dec 25, 2005 | Uncategorized
A Primer on Qualified Plan Document Maintenance The sponsor of a tax-qualified retirement plan and the plan’s fiduciaries have a number of obligations once a plan is established. Many of these obligations relate to the day-to-day operation of a plan. However, plan...
by Taylor Brown | Aug 25, 2005 | Uncategorized
The Roth 401(k) In 1997, the Internal Revenue Code was amended to permit individuals to make contributions to a new type of IRA called a “Roth IRA.” Contributions to a Roth IRA are included in an individual’s income and, unlike distributions from a...
by Taylor Brown | Jun 25, 2005 | Uncategorized
Safe Harbor 401(k) Plans Provide Smooth Sailing The term “safe harbor” has a multitude of meanings in conjunction with the administration of qualified retirement plans. But in recent years the term has predominantly been associated with the provisions...
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