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Retirement Plans in General
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Retirement Plans
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Retirement Plans in General
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Client desires to retroactively amend plan to lower the service requirement for plan entry; plan year ended 6 months ago
(12 replies)
Controlled Group Considerations
(3 replies)
412 (i) DB plan and Aggregation with DC plan
(8 replies)
Not sure we have a trust; using a prototype document
(8 replies)
ASG and multiple plan issues
(0 replies)
USERRA help needed...
(0 replies)
Can unrelated employers adopt the same prototype plan document?
(1 reply)
Required Minimum Distributions from an IRA and a Profit Sharing Plan
(9 replies)
Contribution Amount for a Single Member LLC
(2 replies)
Profit Sharing Plan Contribution was allocated incorrectly....what can I do to correct this?
(1 reply)
individual owns 2 unrelated companies
(5 replies)
Billing Issues with GUST and total plan document amendments
(0 replies)
Contribution of appreciated property to retirement plan
(2 replies)
Paying for Life Insurance out of a Pension Plan?
(7 replies)
Merged companies that split
(0 replies)
Merging plans with prohibited loan
(4 replies)
Must interest be credited to a money purchase plan on a contribution t
(6 replies)
Directed Investment Policy Issues
(2 replies)
Survey: Are You Submitting Volume Submitter Plans to IRS?
(3 replies)
Target Benefit Plan Issues
(6 replies)
PEO Question
(5 replies)
Surgicenter/Affiliated Med. Practices & ASGs
(1 reply)
Short plan year
(8 replies)
Chapter 13 Bankruptcy Offices - What Type of Entity?
(3 replies)
What do you do if a company accidentally wires too much money?
(7 replies)
Tying bank services to receipt of qualified plan
(8 replies)
If only 401(k) deferrals, can keys defer without triggering Top Heavy minimums?
(4 replies)
Required to Amendment for SPD's
(1 reply)
Early retirement question. Company wont allow to to take another job.
(5 replies)
Rollover from foreign plan?
(2 replies)
Money Purchase Plan converted to a profit sharing plan
(0 replies)
Can someone explain why a plan might be nontrusteed?
(6 replies)
Recognizing predecessor employer
(4 replies)
Year of Service definition
(0 replies)
Participant in more than one plan issues...
(15 replies)
Disregardable Vesting Service
(1 reply)
Pension Equity Plans
(28 replies)
Terminated DC plans and Lost Participants
(0 replies)
4975 Disqualified Person Question
(1 reply)
Davis-Bacon Contributions and 401k Safe Harbor
(0 replies)
Which ERISA plans, does the DOL require to be a trust ?
(3 replies)
lump Sum distributions - switching from the 30 yr treasury to a (higher)corporate bond rate. Could this happen suddenly if passed by Congress? Or faze in?
(12 replies)
Employer sold part of business and wants to establish new plan effective mid-year for just the remaining three employees. How to test for 410(b) etc.?
(1 reply)
Who takes deduction for controlled group contribution
(5 replies)
Safe Harbor Compensation
(2 replies)
What is a "de minimis" difference in compensation inclusion percentage
(2 replies)
Attribution and HCE's
(7 replies)
K1 income
(2 replies)
Deemed IRAs in Qualified Plans(Commingled Assets; separate trusts)
(4 replies)
When do the profit sharing contributions have to be deposited by?For a plan year that runs from 6/1/02 through 5/31/03?
(5 replies)
Profit Sharing Plan - Sole Proprietor to LLC
(2 replies)
1.401a4-11g extended by Isabel?
(0 replies)
Integrated top-heavy plan, 1,000 hour/last day employment requirement, 401(a)(4); multiple formula situation because it's top-heavy?
(9 replies)
Compensation for LLC taxed as partnership.
(1 reply)
Software suggestions for self-employed/partnership calculations
(4 replies)
Are the proposed regs on deemed IRAs issued 5/20/2003 the latest guidance we have?
(2 replies)
Self-Employed Compensation and Employer Deduction
(1 reply)
New plan after sponsor emerges from bankruptcy; does sponsor have to count years of service before plan establishment for purposes of vesting?
(2 replies)
Failure to take required minimum distribution
(1 reply)
Integrated allocation in profit sharing plan; don't understand how the document's "comp plus excess comp" formula works
(15 replies)
Various questions in Affiliated Service Group situation; interlocking law firms
(2 replies)
Sponsor did not fully fund the profit sharing contribution deduction shown on 2001 tax return; how to handle 2001 allocation report?
(2 replies)
Deductibility - change in corporate tax year
(2 replies)
Irrevocable waivers for members of religious sect
(0 replies)
Corp/plan sponsor is owned by 2 individuals; becomes partnership owned by the two individuals' corps; can corporations participate in the partnership's retirement plan?
(2 replies)
Change of Trustees
(3 replies)
Participant mistakenly got distribution during merger of MP into PS; how to correct?
(1 reply)
National Employee Savings & Trust Equity Guarantee Act of 2003
(1 reply)
Spin-offs
(1 reply)
Leave of Absence
(5 replies)
Loan as investment in DB Plan
(5 replies)
Canadian same-sex marriages
(2 replies)
Summary Plan Description/Plan Document
(3 replies)
Information to share on rule of parity application to employees
(1 reply)
"401(a) Plan"???
(6 replies)
Rehires
(0 replies)
Bad Boy Clause
(5 replies)
temp employees hired full time
(2 replies)
Control Group Testing
(0 replies)
Top Heavy testing w/rollovers
(7 replies)
Corp deduction on 2002 contribution
(3 replies)
Different Contribution rates per division
(1 reply)
ERISA rules
(3 replies)
ASPA National Conference
(8 replies)
GUST Deadline
(2 replies)
2003 415 Limits
(12 replies)
Pension benefit payout
(1 reply)
Can Partner Opt Out of Plan
(13 replies)
Common Ownership Issue
(1 reply)
Participant force out
(17 replies)
Can sole prop delay contrib until 10/15?
(7 replies)
Protecting Plan Assets upon plan termination
(2 replies)
411(d)(6) and Alternative Forms of Benefit
(0 replies)
Is Insurance a protected benefit -- 411(d)(6)
(5 replies)
Non-Profit Entity and Deductions
(0 replies)
Summary Annual Report
(1 reply)
Vesting in frozen plan
(9 replies)
ABA JCEB Q and As
(7 replies)
Amending a Standarized Document
(20 replies)
MP Plan Merger and Plan Year Change
(0 replies)
Waiver of Participation
(3 replies)
Missing Spouse -- pension withdrawal
(1 reply)
Non-union employees excludable?
(4 replies)
Eligible Employees Opt-Out
(6 replies)
Prior Service Wording before age 30
(4 replies)
Controlled Group
(6 replies)
412(i) Plan Administration
(2 replies)
leased employees
(3 replies)
Plan Year/Limitation Year
(1 reply)
Section 204(h) Notice when MPP merged into a PSP
(6 replies)
Union 204(h)
(1 reply)
Is there a Short Plan Year in Year of Term?
(2 replies)
Timing of employer deduction
(0 replies)
Portman-Cardin Ways & Means Mark Up
(8 replies)
Director's Fees
(1 reply)
IRC416 Top Heavy
(3 replies)
testing for plan with only vested terminees
(1 reply)
Qualifying Plan Asset
(5 replies)
maximum service requirement
(5 replies)
Coverage Testing for Frozen DC Plan
(2 replies)
Small Plan Audit
(1 reply)
removing in-service distributions
(1 reply)
removing SSN's from reports
(0 replies)
Life Expectancy Death payments under a Keogh
(8 replies)
Multiple Employer Plan
(3 replies)
Multiple Employer Plan - Another Question
(2 replies)
Submission for Determination - problem
(2 replies)
Dtandardized Plan .... 500 hour rule
(1 reply)
Voluntary Contributions to DB Plans
(0 replies)
Getting Started Early
(0 replies)
Musmeci v. Schwegmann Giant Super Markets
(0 replies)
Pension Payout Questions
(1 reply)
Tax credits
(0 replies)
Multiple employer plans
(3 replies)
Effect of Cessation of Controlled Group?
(2 replies)
whole life insurance
(4 replies)
Vesting/defined benefit
(1 reply)
Target Benefit Calculation for Short Plan Year
(0 replies)
QSLOBs
(1 reply)
Top Heavy determination
(3 replies)
Lost Spouse
(1 reply)
IRS plan audits & agents
(1 reply)
Missing Participant
(3 replies)
Top Heavy Plans
(11 replies)
Initial Short Plan Year
(3 replies)
Beneficiary Forms
(1 reply)
InFRE information
(5 replies)
Taxation of Life Insurance
(1 reply)
Who owns it?
(4 replies)
Plan Audit
(3 replies)
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