Below is an archive of “Benefit Insights,” our firm newsletter: February 2024: Components of Defined Contribution Plan Compliance Testing November 2023: Cost of Living Adjustments for 2024 August 2023: Bonds: Is your plan covered? February 2023: SECURE 2.0 is a GO! November 2022: Cost of Living Adjustments for 2023 August 2022: Form 5500 Insights May 2022: Timing of Deposits 401(k)/403(b) Deferrals and Loan Repayments February 2022: An Ideal Time to Review Plan Design November 2021: Save More for Retirement in 2022 August 2021: Missing Participants: Ready or Not Here I Come! February 2021: The MEP/PEP Debate: Are We Better Together? November 2020: Cost of Living Adjustments for 2021 July 2020: Electronic Delivery Could Save Billions April 2020: Understanding the CARES Act February 2020: How the SECURE Act is Changing Retirement November 2019: IRS Announces Limits for 2020 May 2019: Automatic Enrollment is on the Rise February 2019: It's Testing Season! November 2018: Hardships Get a Little Easer May 2018: Who is an Employee/HSA vs 401(k) January 2018: Navigating Distributions & Under the New Tax Law December 2017: End of the Year Checklist/iWork: The Next-Gen Workforce April 2017: Benefit Communications in an Electronic World February 2017: Dealing with Uncashed Distribution Checks and Missing Participants December 2016: Rules and Taxation of 401(k) Plan Distributions October 2016: Keeping Abreast of Plan Loan Rules June 2016: Fun with Forfeitures April 2016: A Fresh Look at Your Form 5500 Filing February 2016: Part-Time Employees in 401(k) Plans December 2015: Determining Retirement Plan Compensation August 2015: The IRS is Back with Some Brand New Corrections July 2015: The Right Combination for Your Retirement Plan April 2015: Automatic Enrollment for 401(k) Plans February 2015: Timing is Everything December 2014: Year-End Compliance Testing Overview October 2014: Hardship Distributions From 401(K) Plans August 2014: The Ultimate Plan Sponsor Checklist June 2014: The Ready or Not, Here it Comes...the PPA Plan Restatement. Apr. 2014: The Continuing Evolution of the Safe Harbor 401(k) Plan. Feb. 2014: Boomerang Employees: Rehires and Retirement Plans. Dec. 2013: Down with DOMA. Oct. 2013: How Do You Spell Relief? E-P-C-R-S. Aug. 2013: Cross-Testing: The Right Tool for Many Jobs June 2013: Under Control or Out of Control April 2013: When Good Loans Go Bad Feb. 2013: Missing Participants and Small Balances Dec. 2012: The IRS Meets Letterman Oct. 2012: How to Survive a Visit from the IRS or DOL Aug . 2012: Top Heavy Impact on 401(k) Plans Jun. 2012: Fiduciary Fact or Fiction Feb. 2012: At Your Service Dec. 2011: Increasing 401(k) Plan Participation Oct. 2011: Participant Fee Disclosure Requirements for Individual Account Plans Aug. 2011: Should They Stay or Should They Go: Dealing with Terminated Participants Jun. 2011: Fiduciary Liability for Participant-Directed Plans Apr. 2011: Don’t let the QDRO be Worse than the Marriage Feb. 2011: Do You Know Who Your Employees Are? Jan. 2011: Cash Balance Plans 101 Dec. 2010: Plan Year-End “To Do” List Oct. 2010: Record Retention Aug. 2010: Safe Harbor 401(k) Plan Offers Many Advantages Jun. 2010: Roth 401(k) FAQs Apr. 2010: When Should the Check be in the Mail? Feb. 2010: Participants are on a Need to Know Basis...and They Need to Know Dec. 2009: Mandatory Electronic Filing Applies to Form 5500 Soon! Nov. 2009: Coping with the Impact of the Pension Protection Act Oct. 2009: Voluntary Corrections for Qualified Plans Aug. 2009: Plan Distributions Are on the Rise Jun. 2009: ERISA Fiduciary Responsibilities Apr. 2009: Layoffs Can Result in a Partial Plan Termination Requiring 100% Vesting Feb. 2009: Payment Options for Plan Expenses Dec. 2008: The Hidden Pension Trap—The Aggregation Rules Oct. 2008: Timely Deposit of Plan Contributions Aug. 2008: EGTRRA Restatements... The time has come Jun. 2008: Solving 401(k) Testing Problems With New Design Options Apr. 2008: Top Heavy Rules May Impact Plan Design Mar. 2008: The Impact of the Pension Protection Act on Defined Benefit Plans Feb. 2008: Understanding 401(k) ADP and ACP Testing Dec. 2007: Default Investment Rules Facilitate Auto Enrollment Oct. 2007: Compensation: Definitions and Applications Aug. 2007: Keeping Abreast of Plan Limitations Jun. 2007: Keeping Up To Date With Form 5500 Requirements Apr. 2007: The Prudent 401(k) Fiduciary Feb. 2007: Plan Compliance Update for 2007 Dec. 2006: Participant Cruise Control: Automatic Enrollment Oct. 2006: Pension Protection Act of 2006 Reinforces Private Pension System Aug. 2006: Retirement Plan Coverage for Part-Time Employees June 2006: Hardship Distributions Provide Valuable Option Apr. 2006: Military Leave Rules for Retirement Plans Feb. 2006: Responsibilities of a Plan Sponsor Dec. 2005: A Primer on Qualified Plan Document Maintenance Oct. 2005: The Plain Truth About “Simple” Retirement Plans Aug. 2005: New Retirement Plan Option Coming in 2006: The Roth 401(k)! Apr. 2005: Guide to Distributions From 401(k) Plans Oct. 2004: Participant-Directed Account Liability June 2004: Dividing Retirement Benefits in Divorce
