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BPAS
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Distributions Processor - Qualified Retirement Plans Anchor 3(16) Fiduciary Solutions, LLC
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BPAS
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Retirement Combo Plan Administrator Heritage Pension Advisors, Inc.
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Search the News Archive
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22 Matching News Items |
| 1. |
Kaufman & Canoles, P.C.
Apr. 30, 2024
"Although it remains to be seen what form the DOL regulation will take, and whether it will create new risks for ESOP transactions, most practitioners in the field are anticipating this guidance will resolve basic issues about valuation process and methodology, clearing the way for more ESOP transactions."
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| 2. |
Kaufman & Canoles, P.C.
Apr. 4, 2024
"[1] New Form 5500 compliance questions for retirement plans.... [2] Corporate transparency act compliance for ESOP-owned companies.... [3] Keeping tabs on affiliated employers ... [4] Recent lawsuits hint at broadening scope of ERISA class actions topics."
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| 3. |
Kaufman & Canoles, P.C.
Apr. 3, 2024
"For companies owned 25% or more by an ESOP, the trustee of the ESOP Trust is likely a Beneficial Owner for CTA reporting purposes. Issuance of warrants to selling shareholders in the sale of shares to an ESOP is common, and such selling shareholders may also be considered Beneficial Owners if they were issued more than 25% of the fully diluted equity of the entity in the form of warrants or hold a combination of warrants and stock accounting for more than 25%."
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| 4. |
Kaufman & Canoles, P.C.
Nov. 28, 2023
"[P]lan sponsors should coordinate with their recordkeepers, third-party administrators, and other advisors to ensure all desired changes are implemented (and undesired ones are not).... [T]he deadline to amend plan documents for these rules is not until December 31, 2025, so plan sponsors need to keep good records of their elections so the eventual plan amendments will accurately reflect the plan's operation."
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| 5. |
Kaufman & Canoles, P.C.
Nov. 14, 2022
11 pages. "[1] Locate line where estimated 2023 household income & household size intersect. [2] First column shows household percentage of Federal Poverty Line. [3] Second column shows percent of household income required as contribution towards purchase of second lowest cost Silver coverage in Marketplace. [4] 'CSR AV' column shows resulting Actuarial Value after Cost Sharing Reductions applied. [5] 'Monthly contribution' = contribution percent x household income, divided by 12."
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| 6. |
Kaufman & Canoles, P.C.
Nov. 14, 2022
Chart includes detailed breakdown of applicable dollar limits for: [1] Applicable Large Employer (ALE) Shared Responsibility Penalty (IRC Section 4980H, Forms 1094-C and 1095-C); [2] Premium Tax Credits (IRC Section 36B, Form 8962); [3] Group Health Insurance Reforms (IRC Section 9815 & Section 4980D, Form 8928); [4] Qualified Small Employer Health Reimbursement Account (QSEHRA) Contribution Limits (IRC Section 9831(d)); [5] Health Savings Accounts (IRC Section 223, Form 8889).
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| 7. |
Kaufman & Canoles, P.C.
Sept. 11, 2022
"[E]mployer-sponsored retirement plans have significant latitude in how they handle the more complicated SECURE Act RMD provisions -- for example, they can choose to allow only lump-sum distributions to employees, meaning a former employee would need to withdraw their entire plan balance before or when they start taking RMDs, or they can require all beneficiaries to withdraw the entire remaining account balance immediately following the employee's death."
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| 8. |
Kaufman & Canoles, P.C.
Jan. 6, 2022
"[The National Defense Authorization Act] ... creates a Department of Defense pilot program which allows companies that are or become 100% ESOP-owned to qualify for a sole source award on a follow-on contract. This is a game-changer for ESOP-owned government contractors."
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| 9. |
Kaufman & Canoles, P.C.
Nov. 16, 2021
11 pages. "[1] Locate line where estimated 2022 household income & household size intersect. [2] First column shows household percentage of Federal Poverty Line. [3] Second column shows percent of household income required as contribution towards purchase of second lowest cost Silver coverage in Marketplace. [4] 'CSR AV' column shows resulting Actuarial Value after Cost Sharing Reductions applied. [5] 'Monthly contribution' = contribution percent x household income, divided by 12."
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| 10. |
Kaufman & Canoles, P.C.
Nov. 16, 2021
Chart includes detailed breakdown of applicable dollar limits for: [1] Applicable Large Employer (ALE) Shared Responsibility Penalty (IRC Section 4980H, Forms 1094-C and 1095-C); [2] Premium Tax Credits (IRC Section 36B, Form 8962); [3] Group Health Insurance Reforms (IRC Section 9815 & Section 4980D, Form 8928); [4] Qualified Small Employer Health Reimbursement Account (QSEHRA) Contribution Limits (IRC Section 9831(d)); [5] Health Savings Accounts (IRC Section 223, Form 8889).
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