Guide to Distributions From 401(k) Plans

Guide to Distributions From 401(k) Plans

Guide to Distributions From 401(k) Plans A 401(k) plan permits employees to defer a portion of their salaries on a pre-tax basis with the objective of accumulating assets for retirement. Additional assets are accumulated if the employer makes matching and/or profit...
Guide to Distributions From 401(k) Plans

IRS Issues Final 401(k) Regulations

IRS Issues Final 401(k) Regulations The Internal Revenue Service has at long last issued final regulations under sections 401(k) and 401(m) of the Internal Revenue Code. The regulations, issued on December 29, 2004, make some significant changes to the proposed...
Guide to Distributions From 401(k) Plans

Participant-Directed Account Liability

Participant-Directed Account Liability A major trend in qualified plans, particularly 401(k) plans, is participant-directed accounts, which enable a retirement plan to give participants control over investment of their own plan accounts. Often times, plans are...
Guide to Distributions From 401(k) Plans

Keeping Plan Records

Keeping Plan Records Every so often, a pension consultant is asked the following question by a client: “How long do we have to keep documents and other records for our retirement plan?” A really safe answer might be “until every participant and all...