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Accepting Late Rollover Contributions

Single Distribution Rule for Retirement Plans

Insights into Salary Reduction Simplified Employee Pension Plans.

Single-employer DB plans subject to Internal Revenue Code Section 430 may be eligible for automatic approval of a change in funding method due to a change in the plan¡¯s enrolled actuary and the business organization that provides actuarial services (takeover plans). This automatic approval is available for plan years beginning on or after January 1, 2013, for plans that meet the conditions outlined in Announcement 2015-3.

Financial Advisors: Are Assets in Your Client¡¯s One-Participant Plans More Than $250,000?

This section provides a brief description of the appeals office, how to file a written protest, representation during the appeals process, and what happens beyond the appeals process.

No Contributions to your Profit Sharing/401(k) Plan for a While? Complete Discontinuance of Contributions and What You Need to Know

Reference lists help you ensure that your plan document incorporates all relevant changes in plan qualification requirements and records the plan document sections amended and dates the amendments were made.

Annual list of changes in retirement plan qualification requirements

SIMPLE IRA Plan Fix-It Guide - You didn¡¯t deposit employee elective deferrals timely,