Flyboyjohn

Can you post the SEP "plan document" that reflects a fiscal year? I susoect his SEP is calendar year so he deducts on the company 1/31/2013 tax return the contribution for calendar 2012 ($50,000)

While avoiding a plan audit by doing away with universal avaialability is the "best" reason to switch to a 401k there are many other good reasons to switch. In fact, I would argue there's no good reason for an ERISA 403b to stay 403b and would be happy to send anyone who wants to debate the issue a piece I've written entitled "The Case for Abandoning 403b in Favor of 401k"

For ERISA single vendor plans I like The Hartford (now Mass Mutual)

Yep

Excluding pre-2009 assets and participants is optional so if exclusion won't get you below the audit threshold really no need

Cycle C due 1/31/2014 or cycle E due 1/31/2016? Or can they "elect" either? Thanks

Without the handy-dandy search tools we have for ERISA plans (EFAST2, freeERISA, Larkspur, etc.) how do you go about finding a list of governmental plans in your area?

Are the following correct: Employers have to count union employees when determining their responsibilities/penalties under Obamacare? The union H&W plan has to provide minimum health benfits, have 60% minimum actuarial value and be affordable to enable the employer to avoid penalties? Thanks

Rumors are that DOL is auditing H&W plans for compliance with a myriad of issues (including early health care reform items already effective) and I would be very interested in seeing the lsit of documents they're requesting be produced for the audit. If anyone has a copy of the audit letter/document list they wouldn't mind sharing (with client data redacted) I would very much appreciate a copy being posted on this site or emailed to me at jmpeterson@kaufcan.com Thanks