Month: June 2014
The Basics of Partial Plan Terminations
June 18, 2014
When employer-initiated personnel reductions occur and it reduces the number of plan participants by 20% or more, a partial termination of a qualified plan is deemed to have occurred.
Fair Value: Why it Matters for Participant-Directed Accounts
June 04, 2014
Pursuant to the Form 5500 instructions, plan sponsors must enter the current value as of the beginning and the end of the plan year on the Schedule H: Statement of Net Assets Available for Benefits.