Art of the Qualified Plan Audit

The 2014 plan limits were just released. Included in this blog is a chart that outlines the recently announced cost-of-living adjustments affecting retirement plans.

Inheriting a retirement account, whether in a qualified plan or an IRA, can lead to complicated decisions regarding the treatment of the account.

When entering into a relationship such as marriage, there are immediate changes in one’s life. One of those is, of course, the requirement to consent.

You may have asked yourself the title question after hearing ‘QNEC’ or ‘QMAC’ in a discussion related to ADP/ACP testing.

Failing to allow eligible employees to defer in an employee benefit plan can be very costly and result in plan disqualification.

Many of our retirement plan clients who receive a letter from the IRS indicating their plan is the lucky winner of the “You’ve Been Selected” contest […]

As part of the Patient Protection Affordable Health Care Act (PPACA), the Patient Centered Outcome Research Institute (PCORI) was created […]

Recent articles brought to my attention the phrase “cat fishing” which means wishful thinking or realizing that something is not what you originally thought.

403(b) plans are known for the universal availability requirement. Everyone is encouraged to make salary deferral contributions, except for a few types of employees who can be excluded, as follows:

Posted by Saaib Uppal, CPA As discussed in one of our previous blog entries, the IRS updated its regulations in 2009 to allow for the reduction and/or the suspension of safe harbor non-elective contributions if certain situations are in play. But, what should be the course of action for the employer who wishes to reduce/suspend a … Continued