March 2, 2023
June 4, 2021
ERISA Bond: What Is It and Do I Need ONe?
June 4, 2021
Almost every sponsor of every tax-qualified retirement plan must obtain a fidelity bond in accordance with section 412 of the Employee Retirement Income Security Act of 1974, as amended (“ERISA”). Despite the broad application of this requirement, a surprising number of plan sponsors are unaware of this requirement and, in fact, do not have a…
- By Steve Warner
- Tag: Statutory / Regulatory
June 30, 2020
IRS Grants 401(k) Safe Harbor Suspension Relief
June 30, 2020
On June 29, 2020, the Internal Revenue Service (“IRS”) released Notice 2020-52 (“IRS Notice”) which grants certain COVID-19 related relief to retirement plan sponsors who employ a safe harbor 401(k) (“Safe Harbor”) plan design feature. The majority of the guidance is temporary relief which expires on August 31, 2020. However, the IRS Notice also includes…
- By Steve Warner
- Tag: Statutory / Regulatory
A-E
- Defined Benefit Plan Year Compliance Package
- Delay to Deadline for Plan Sponsors to Make Retirement Plan Contributions
- Department of Labor Releases New Guidance on Missing Participants
- CARES Act – Retirement Plan Impact
- Cashing-Out Terminated Employees From Your Company’s Retirement Plan
- ADP Test Basics
- ADP Test Basics
- ADP Test Basics
- ADP Test Basics
- ADP Test Basics Corrections
- ADP Test Corrections
- Changes to DOL Late Deferral Remittance Enforcement Procedure
- Changes to 404a-5 Participan Fee Disclosure Requires Additional Notifications
- Congress Enacts Changes to Hardship Withdrawal Rules
- Consequences of Failing to Timely Adopt a PPA Restatement
- Employing the Proper Definition of Compensation
- Employing the Proper Definition of Compensation
- Correcting Average Deferral Percentage Test Failures
- Correcting Average Deferral Percentage Test Failures
- Are Your SEP Plans Safe From Other Financial Advisors?
- Are You Ready For Your Next Plan year end?
- ERISA Bond: What Is It and Do I Need One?
- ERISA Bond: What Is It and Do I Need ONe?
- ERISA Bond: What Is It and Do I Need One?
- A Plan Administrator’s “Due Diligence” Obligations
- A Plan for Retirement Plan Compliance 2014
F-J
- Important CARES Act 2020 RMD Rollover Deadline Fast Approaching
- Form 5500
- Form 5500 Update
- Form 5500 Update
- Form 5500 Update 2023
- IRS Creates Permanent Form 5500 Penalty Relief Program for Non-ERISA Plans
- IRS Expands Retirement Plan Sponsors’ Self-Correction Options
- IRS Expands Use of Pre-Approved Plan Documents To Cash Balance Plans
- IRS Grants Form 5500 Penalty Relief for Non-ERISA Plans
- IRS Grants 401(k) Safe Harbor Suspension Relief
- IRS Issues Final Regulations on Mid-Year Reduction or Suspension of Safe Harbor Contributions
- IRS Issues Guidance on Same Sex Marriage
- IRS Issues Guidance Regarding Uncashed Check
- IRS Revisits Mid-Plan Year Changes to Safe Harbor 401(k) Plans
- IRS Provides Guidance on Expansion of In-Plan Roth Rollovers
K-O
P-T
- Safe Harbor 401(k) Establishment Deadline
- Safe Harbor 401(k) Establishment Deadline
- Safe Harbor 401(k) Establishment Deadlines
- Required Minimum Distributions
- Required Minimum Distributions
- Required Minimum Distributions
- Required Minimum Distributions
- Tax Credit For Small Employer Start-Up Plans
- Tax Credit For Small Employer Start-Up Plans
- Tax Credit For Small Employer Start-Up Plans
- Tax Credit for Small Employer Start-Up Plans
- Tax Credit for Small Employer Start-Up Plans
- The SECURE Act – Plan Sponsor Impact – Part 1
- The SECURE Act – Plan Sponsor Impact – Part 2
- The SECURE Act – Plan Sponsor Impact – Part 3
- The Power of Combining Plans
- The Problem with Using Forfeitures to Satisfy Employer Contributions
- Plan Compliance Packages
- Plan Sponsors Must Retain Hardship and Loan Documentation
- Plan Year Compliance Package
- Plan Year Compliance Packages
- Solo 401(k) Brochure
- Treasury Issues Proposed Hardship Withdrawal Regulations