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The rules cover special situations for correcting certain plan mistakes. ?

403(b) Plan Fix-It Guide -You haven¡¯t limited loan amounts and enforced repayments as required under IRC Section 72(p).

SARSEP Fix-It Guide - Less than 50% of eligible employees made employee elective deferrals

Understand the process of terminating your 401(k) if you decide the plan no longer suites your business.

403(b) Plans With Operational Failures

Are you a 403(b) Plan Sponsor that has lost your Tax-Exempt Status?

Language needed in your plan.

Safe harbor 401(k) plans must use a definition of compensation that complies with IRC Section 414(s). This Snapshot explores some aspects of IRC Section 414(s) and other compensation issues that are pertinent to safe harbor 401(k) plans.

This issue snapshot will focus on the impact of Revenue Ruling 2007-43 in determining if a partial termination occurred. It will also address vesting requirements and affected employees.

In January 2016, the Office of Chief Counsel issued Chief Counsel Advice (CCA) 201615013 that deals with the treatment of otherwise excludable employees for coverage and ADP testing. This Snapshot discusses plan testing methods that are permissible pursuant to CCA 201615013.