Post a Job

Featured Jobs

Account Manager

Fringe Benefit Group
(Remote / Buda TX)

Fringe Benefit Group logo

Retirement Plan Administrator

Leading Retirement Solutions
(Remote)

Leading Retirement Solutions logo

Defined Contribution Account Manager

Nova 401(k) Associates
(Remote)

Nova 401(k) Associates logo

Senior Retirement Plan Advisor

HORAN Wealth
(Fort Mitchell KY / OH / Hybrid)

HORAN Wealth logo

Retirement Plan Quality Assurance Specialist

ERISA Services Inc.
(Remote)

ERISA Services Inc. logo

Client Service Manager

July Business Services
(Remote)

July Business Services logo

View More Employee Benefits Jobs

Free Publications

LinkedIn icon     Twitter icon     Facebook icon

Handling Deposits Made Before the Valuation Date in the First Year of a DB Plan
American Retirement Association [ARA] Link to more items from this source
Nov. 11, 2025

"[T]here appears to be a contingent of folks who believe, irrespective of asset activity during the year, that end of year assets should always be zero for funding and deduction purposes in the initial year. The other -- and in [the authors'] opinion the clearly proper -- answer is that assets reflect the fair market value of the plan assets, reduced by deposits made, such deposits adjusted with interest."  MORE >>

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title).
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above).