February / March

Showing 481–486 of 486 results

  • Looking for a successor? – For best results, keep an open mind

    February / March 2008
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 740

    Abstract: For many business owners, among the hardest aspects of retiring (or otherwise moving on) is choosing a successor. Many, if not most, have a few viable candidates to consider — often too few. This article recommends that, when looking for a successor, business owners keep an open mind and take a close look at all options, including family members, nonfamily employees and external candidates. (Updated: 3/20/12)

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  • The final word on Roth 401(k) plan distributions

    February / March 2008
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 372

    Abstract: Although Roth 401(k) deferrals were allowed as early as January 2006, questions on the taxation of distributions from these accounts weren’t answered until the IRS issued its final regulations. This short article looks at several highlights of the final regulations.

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  • What’s on the menu? Changes in Section 125 cafeteria plans

    February / March 2008
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 568

    Abstract: Section 125 plans, better known as cafeteria plans, offer employees an opportunity to participate in health insurance and other employer benefits on a pretax basis. Starting in January 2009, new regulations will apply to these types of plans. This article discusses the clarifications and changes to the law.

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  • 2008 vs. 2007 retirement plan limits

    February / March 2008
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 105

    Abstract: This brief chart highlights relevant changes to plan limits for 2008.

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  • Don’t be late – The Voluntary Fiduciary Correction Program can help

    February / March 2008
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 798

    Abstract: One of the most common ERISA violations is an employer’s failure to timely remit participant salary deferrals or participant loan repayments to a qualified plan. Fortunately, the Voluntary Fiduciary Correction Program (VFCP) provides employers with an easy way to self-correct such ERISA violations such as this. This article examines VFCP updates that make the program simpler to use and expand the types of correctable transactions.

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  • Welcome back! Break-in-service rules and returning employees

    February / March 2008
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 975

    Abstract: If an employee leaves a company and then is rehired, this may affect the employee’s participation in a qualified retirement plan. It doesn’t matter what type of plan you sponsor because the break in-service rules apply to all qualified retirement plans. This article looks at the types of breaks in service that qualify and how to determine when an employee can re-enter or enter the plan.

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