Indirect fees calculated on plan assets and paid to service providers as revenue sharing must be monitored and understood by plan fiduciaries. Learn More >
IRS compliance programs provide employers with insight on focus areas for plan audit. Learn More >
Top heavy testing is performed each year to determine if the Key employees own a significant portion of the total plan assets. Learn More >
ADP and ACP testing can be very complex. This article provides a high level overview of the important elements of the testing. Learn More >
Internal controls ensure contributions and loan repayments are deposited timely and accurately. Learn More >
Read the service provider 3(16) contract closely to see if you are really getting enhanced service and reduced liability for the expense. Learn More >
The IRS has made available a pilot program for Form 5500 EZ filers to send in delinquent filings with no penalty. Learn More >
When spouses each own separate, unrelated businesses, the presence of minor children can create a controlled group across both companies for coverage testing purposes. Learn More >
Recent IRS guidance provides details on amendment requirements and the effect of the Windsor decision on retirement plans. Learn More >
Financial firm practices related to the marketing of IRAs are going to be subject to increased focus by FINRA in 2014. Learn More >
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The circular calculation of compensation for an owner can be tricky.
The SECURE Act was approved by the House on May 23rd. It will now move to the Senate and compared or possibly reconciled with RESA. We compare the main provisions of each act in this chart.