Can anyone suggest a website that contains information on the average (in dollar amounts) pension benefit offered by private companies' defined benefit plans?

Can the owner of a company that is an S corporation that uses a PEO for his employees participate in the PEO's section 125 Plan?

A Dentist with 5 part time employees, would like to offer a 125 plan with FSA and DCAP. The Dentist will take a month long vacation every year, therfore the part time employees are unable to make in money, therefore have no wages to reduce for the benefits. Would the part time employees be able to treat the vacation by the doctor as a change in employment status, and thus not worry about wage reduction until they come back to work? I am quite sure this would be o.k., but I would like to know for sure!!!

Thank you.

For a 401(k) plan, Code Section 401(k)(2)(D) makes it pretty clear that the cash or deferred arrangement cannot require 2 years of service for eligibility to participate in the cash or deferred arrangement. Is there any cite that makes it clear that a safe-harbor 401(k) plan cannot require 2 years of service to be eligible to receive the nonelective (3%) safe harbor contribution?

Can someone tell me the particulars of fairly new Medical Savings Accounts? Are there limits? Are there any differences for Highly Compensated employees?

A participant orginially employed with firm A terminates and does a rollover of her combined 401(k) and profit sharing balance into Firm B's plan. She subsequently leaves Firm B and returns to Firm A and rolls the money back to Firm A's Plan. She then incurs a hardship. Is this rollover money eligible for a harshdship distribution if the plan only allows for hardship distributions of deferrals?

From my reading of the IRS Pub. 571 regarding "last year of service" it seems as if $30,000 can be contributed to my 403b. The example given is about Bob who has made only elective deferrals to his account. My carrier says that only applies to employer contributions, not elective deferrals and that at no time can a contributor defer more than the $13,500 allowed by the "catch up" provision. Can you give me any information to clarify this seemingly contradictory information? Thank you, Bev Kemmer

Is a self-insured health plan required to have, and distribute, a Summary Plan Description to all eligible participants? If not, are there any minimum disclosure requirements?

From what I have read, a 125 plan sponsored by a church is not exempt from filing Form 5500 and the related sch F. Am I overlooking anything? Cites appreciated.

What is the current status of the Section 127 educational assistance exclusion? My understanding was that HR 1180 was going to extend it through December 31, 2001. Did this happen? Is the extension applicable to courses begun any time before the cutoff, or did they have to be in existence at any particular time?

Do welfare plans for a company with 40 employees participating in the medical, dental, life, and disability plans require an annual 5500? It is my understanding that it is only for 100+ groups. Thanks for your help!

Are the normal fitness club memberships eligible under a cafeteria plan under a medical spending account? Thanks for your help.

My not-for-profit employer offers a 403(B), to which they do not contribute. I have had been contributing to this plan for about two years and the returns seem to be lackluster. At the age of 32, I have really started trying to be more knowledgeable about my future, including retirement. Under the 403(B) tax regulations, can an employer ever be required to make contributions? Secondly, I've read the information about Roth IRAs and it appears that I meet the requirements to start a Roth. Knowing that my employer doesn't contribute to the 403(B), does it make more sense to do a Roth instead? I doubt I could do both. Finally, (I know this isn't the Roth message board) does a Roth give you the option of choosing how the money is invested? Is there a guaranteed rate of return?

Can employees who have not completed a year of service be excluded from coverage testing if the plan does not require service to enter the plan?

Heard recently that the self-directed brokerage option will allow plan participants to choose any brokerage to his or her liking. How would this be accomplished? Who would process the tax reporting? How would exchanges into and out of the SDB account and the Core account be facilitated?

I read that CPI is 3.5%. This was just released today. I think this means that the 2001 415/402g limits can be calculated. Has anyone calculated the dollar limits for 2001?

I have a question regarding which receivable contributions need to be included in participant account balances for the Top-Heavy test. It is my understanding that a Profit Sharing contribution for the 12/31/00 plan year end that is not deposited by 12/31/00 is not counted. However, any contribution required due to minimum funding needs to be counted in the Top-Heavy account balances. My question is, would I need to count any 401(k) deferrals which are for the plan year ended 12/31/00 but are not deposited by 12/31/00 need to be included in the participant account balances used for the Top-Heavy test?

I work in a daily environment and am trying to eliminate "backdating" as many transactions as possible.

I would appreciate any input. Thanks.

How should the exclusion of an eligible employee from a safe-harbor 401(k) plan be corrected? Which IRS correction program should be used (APRSC, VCR)?

What are some of the typical cost of living adjustment methods you have seen applied to retired employees benefits in a DB plan? Other than tieing the adjustment to the CPI are there other typical methods used and do you see them generally applied to individuals who have been trired for 5,10,15 years and are there varying amounts applied depending on how long the individual has been retired?

I have a client who has a profit sharing plan with my firm. The plan was established using a regional prototype document. The client just informed us that last year he started another profit sharing plan with a different firm using their prototype. He now wants to terminate the original plan and consolodate it with the new plan. It appears as though he didn't inform the new TPA that he had an existing plan. Both plans have the same 3 digit plan number but are filing seperate 5500's.

Can he terminate the original plan, or would a merger of the two plans be the best course of action?