Featured Jobs
|
Merkley Retirement Consultants
|
|
DWC ERISA Consultants LLC
|
|
Defined Benefit Specialist II or III Nova 401(k) Associates
|
|
BPAS
|
|
BPAS
|
|
Distributions Processor - Qualified Retirement Plans Anchor 3(16) Fiduciary Solutions, LLC
|
|
Compensation Strategies Group, Ltd.
|
|
EPIC RPS
|
|
Retirement Combo Plan Administrator Heritage Pension Advisors, Inc.
|
|
The Pension Source
|
|
Nova 401(k) Associates
|
|
July Business Services
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
Search the News Archive
|
5 Matching News Items |
| 1. |
Smith Moore LLP
Apr. 30, 2008
4 pages. Attorney Allen Buckley gets out a calculator and crunches the numbers for various scenarios. Excerpt: Question 1: When is a High Deductible Health Plan/HSA Arrangement Appropriate? ... Question 2: Should an HSA participant pay for medical expenses from the HSA or from personal funds?
|
| 2. |
Allen Buckley, Smith Moore LLP
June 26, 2007
9 pages. Excerpt: The bottom line to most participants is: the Roth election is essentially a gamble based on future unknowns. It is unlikely that those unknowns--i.e. the amount by which entitlements will be reduced in the future (if any), the future income tax rates and the future tax system--will become known in the foreseeable future.... Thus, many employers will decide that [Roth 401(k)s] are just not worth the hassle. However, it appears that utilization of the Roth 401(k) option will grow slowly over time[.]
|
| 3. |
Allen Buckley, Smith Moore LLP
May 5, 2006
14 pages. Excerpt: Through three calculations, [this article] analyzes the Roth 401(k) option and compares it to a traditional 401(k) election, from the employee's perspective.... [A] comparison of the anticipated retirement incremental tax bracket to the working years incremental tax bracket, alone, may not be a valid basis for a comparison. Rather, aspects of the income tax system necessitate a thorough analysis of tax implications of the two options.
|
| 4. |
Allen Buckley, Smith Moore LLP
June 16, 2005
Excerpt: There is no basis for the use-it-or-lose-it rule or the uniform coverage rule in Internal Revenue Code 125 or in the legislative history thereto. These rules exist under proposed regulations ... An alternative ... that would work under the law would be to: ... replace the uniform coverage rule ... with a rule that allows employees to reimburse themselves from their FSA accounts later in the year if expenses incurred earlier in the year exceeded the FSA premiums paid ...
|
| 5. |
Allen Buckley, Smith Moore LLP
Apr. 11, 2005
3 pages. Excerpt: [F]or plans that will permit Roth 401(k) contributions on January 1, 2006, systems will need to be put in place by January 1, 2006, and participants will need to make their initial decisions in January of 2006 or prior thereto. Separate accounting of Roth accounts will be necessary. Plan sponsors of 401(k) plans are not required to amend their plans to allow participants to make Roth elections. The question is: Should a sponsor amend its plan to permit Roth deferrals?
|
|
Syntax Enhancements for Standard Searches
|