Employee Benefits Update
Showing 209–224 of 395 results
-
How Windsor may affect your plan – IRS details retirement plan rules for same-sex couples
August / September 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 813
Abstract: The IRS has previously addressed unresolved questions about how the U.S. Supreme Court’s decision in United States v. Windsor applies to qualified retirement plans. That 2013 ruling concluded that the 1996 Defense of Marriage Act (DOMA) unconstitutionally denied same-sex couples the right to marry. While the decision directly affected federal treatment of same-sex married couples, it didn’t mandate that states recognize their marriages. This article summarizes what plans must do to comply with the Court’s ruling.
-
401(k) plan management vs. fiduciary duties
August / September 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 879
Abstract: Fees charged by recordkeepers and asset managers for 401(k) plan services paid from plan assets have come under greater scrutiny in recent years. The Department of Labor (DOL) has released fee disclosure regulations and courts — from district courts all the way to the U.S. Supreme Court — have reviewed high-profile litigation over the issue. This article highlights a recent court case on the topic.
-
COMPLIANCE ALERT – Upcoming compliance deadlines
June / July 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 81
Abstract: This article lists a few key tax reporting deadlines for June and July.
-
Guiding your plan with an investment policy statement: The prudent thing to do
June / July 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 331
Abstract: Research suggests that only about half of 401(k) plans have an investment policy statement (IPS). It probably should be 100%. This brief article highlights the reasons to have an IPS — and to heed it.
-
Cash balance plans a bright spot in dreary defined benefit landscape
June / July 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 631
Abstract: Cash balance plans — a hybrid defined benefit pension design — had been on a plateau until just a few years ago. In 2008, cash balance plans represented only 10% of the overall defined benefit universe, according to Retirement Research, Inc. Today, their market share has doubled, to around 20%. This article discusses why there’s been this increase in growth and provides a refresher on cash balance plans.
-
What’s coming up from the Department of Labor – 2014 regulatory initiatives
June / July 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 740
Abstract: The Department of Labor (DOL) is working on several important initiatives in 2014 covering a broad range of retirement plan issues. This article reviews some initiatives affecting qualified retirement plans.
-
MyRA and auto-enrollment IRA proposals – Making retirement savings easier may not be so easy
June / July 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 793
Abstract: Most experts generally agree that Americans aren’t saving enough for retirement. Two recent initiatives coming from Washington seek to lower barriers that may be getting in the way, including employee inertia. The jury is out on whether inertia in the divided Congress will get in the way, as well as whether the latest proposals will appeal to employers and employees. This article summarizes these proposals, while a sidebar discusses an effort to limit “inefficient retirement tax breaks” for the wealthy.
-
COMPLIANCE ALERT – Upcoming compliance deadlines:
April / May 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 48
Abstract: This article lists a few key tax reporting deadlines for April and May.
-
Interest rates must be more than interesting – Make sure your plan loan interest rate is reasonable
April / May 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 338
Abstract: Plan loans are governed by many IRS and Department of Labor (DOL) rules and regulations. Even though they’re an optional plan feature, if you choose to offer plan loans to your participants, your plan document must comply with the current laws, including the interest rate charged on these loans. Some plan documents stipulate an interest rate, while others don’t. This short article discusses the rules pertaining to plan loan interest rates.
-
How to fix a SIMPLE mistake
April / May 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 457
Abstract: Savings Incentive Match Plans for Employees (SIMPLE) IRAs offer small employers and their employees a simplified way to save for retirement. Generally, these plans allow employers and employees to contribute to traditional IRAs set up for employees. However, most plan sponsors will tell you that operating SIMPLE IRAs isn’t always simple. With the ever-changing retirement plan laws, mistakes can occur. This article describes the common mistakes and the steps plans can take to correct them.
-
Will your employees have enough to retire? U.S. investor confidence may not reflect needs
April / May 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 723
Abstract: A 2013 Natixis Global Asset Management survey confirms that American investors are confident about their financial prospects. However, they may be underestimating their retirement income needs. What can plan sponsors do to help their employees? This article takes a look at the survey numbers and reviews some action steps for helping employees determine their needs.
-
Small vs. large plan annual report filing – Get ready to file Form 5500
April / May 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 897
Abstract: Generally, all qualified retirement plans subject to ERISA must file an annual report summarizing the plan’s investments and overall financial condition. The plan administrator satisfies this requirement by filing IRS Form 5500. But which version of Form 5500 — including its many schedules — to file depends on the plan’s size. This article reviews the rules of how to count participants to determine which forms to file and summarizes the forms and their many schedules.
-
COMPLIANCE ALERT – Upcoming compliance deadlines:
February / March 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 124
Abstract: This article lists some key tax reporting deadlines for February through April.
-
2013 vs. 2014 retirement plan limits
February / March 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 98
Abstract: This brief chart highlights numerous retirement plan limits.
-
Retirement plan spousal beneficiary designations – IRS ends automatic revocations on legal separation
February / March 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 416
Abstract: Plan sponsors have to deal with change of beneficiary forms many times. In some cases, those changes are made because the participant is either legally separated or divorced. And for plans that have automatic revocation provisions, the IRS has clarified that these provisions can’t be triggered by legal separation. This article explains the IRS’s position.
-
How much is too much? Salary deferrals in multiple retirement plans
February / March 2014
Newsletter: Employee Benefits Update
Price: $225.00, Subscriber Price: $157.50
Word count: 805
Abstract: When employees change employers, they may be eligible to defer compensation in more than one qualified retirement plan. The IRS sets the individual limit employees may defer as pretax or Roth contributions each calendar year to all of their employer-sponsored plans. But the specific rules vary a bit depending on the type of plan. This article summarizes the rules for employees who participate in multiple retirement plans.