Recent IRS guidance provides details on amendment requirements and the effect of the Windsor decision on retirement plans. Learn More >
The U.S. Supreme Court recently declared that Section 3 of the Defense of Marriage Act, which was signed into law by President Clinton in 1996, is unconstitutional because it denies equal... Learn More >
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A discussion of the various provisions in a plan that will allow owners of small businesses to maximize their contributions.
Be sure your qualified plan is fully tested every year. The following article summarizes eight tests that are required annually.
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