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A 403(b) plan must satisfy the universal availability requirement with respect to elective deferrals.?All employees of the employer must be eligible to make elective deferrals if any employee has the right to do so, with certain limited exceptions. Certain part-time employees may be excluded from eligibility to make elective deferrals.

Find out about the Savings Incentive Match Plan for Employees (SIMPLE). The plan allows employees and employers to contribute to traditional IRAs.

Correct the failure to adopt the preapproved plan by the applicable deadline

SARSEP Fix-it Guide - You didn¡¯t pass the annual deferral percentage test

If you are a Schedule C filer (a sole proprietor) and have a SIMPLE IRA plan, you are treated as both an employer and an employee when calculating and reporting your own plan contributions and limits. Here are some tips.

SIMPLE IRA Withdrawal and Transfer Rules

Even if you use a third party administrator (TPA) to handle participant transactions, you¡¯re still ultimately responsible for the proper administration of your retirement plan. Make sure you¡¯re keeping up with the recordkeeping requirements.

This Snapshot discusses the general notice requirements for automatic contribution arrangements in 401(k) plans that are neither a qualified automatic contribution arrangement (QACA) nor an eligible automatic contribution arrangement (EACA).

Anonymous VCP Submissions

Fixing Common Mistakes¡ªCorrecting a Roth Contribution Failure