Topic
401(k)
519 published works
Benefits Law Advisor
More Permissible Mid-Year Changes to Safe Harbor Plans and Safe Harbor Notices
An employer can adopt what is called a “safe harbor” 401(k) plan. Such a plan requires an employer to commit to making a specific contribution to each plan participant. In…
Wills, Trusts & Estates Prof Blog
Options People Can Apply To 401(K)s And IRAs
Managing multiple different investment accounts can be complex and tiresome. This article discusses the different options that people have to better manage their retirement accounts. They might consider doing what…
Crummey Estate Plan
Making Sense of: Year End Retirement Planning
By Matt Brehmer
[embedded content] One of the first rules of year end retirement planning is to make sure you maximize your contributions each year to your 401k, 403b, or IRAs. If you…
International Financial Law Prof Blog
The case for skipping the 401(k)-to-IRA rollover
Few options may seem to exist when determining what to do with the funds a client has accumulated in an employer-sponsored 401(k) upon changing employers — and the most likely course of…
Benefits Law Advisor
Deadline for Restating Your 401(k) Plan May Be Around the Corner
Preapproved (prototype or volume submitter) defined contribution plans must be restated for the Pension Protection Act by April 30, 2016. Master and prototype and volume submitter plans are generally required…
International Financial Law Prof Blog
IRS Announces 2016 Pension Plan Limitations; 401(k) Contribution Limit Remains Unchanged at $18,000 for 2016
The Internal Revenue Service today announced cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2016. In general, the pension plan limitations…
The Retirement Plan Blog
Tempus fugit: October 1 deadline to set up new 401(k) plan fast approaching
By Jerry Kalish
As the sign under the clock pictured above says, tempus fugit, or 'time flies' translated from the Latin. This being The Retirement Plan Blog there's an ERISA connection, of course. Much…
Employee Benefits Blog
Cracking the Code: Taxing Developments in Benefit Compliance
Generally, any type of organization can offer a defined benefit pension plan under Section 4019a) in the Internal Revenue Code of 1986, as amended (the “Code) or a Code Section…
The Retirement Plan Blog
Employees contribute more to 401(k) plans, but number of new plans declines
By Jerry Kalish
Employee Benefit Advisor, for whom I serve on the Editorial Advisory Board, recently reported that DC Plan Participation Rates, Account Balance Increase. The reporter, Paula Aven Gladych cited the Deloitte…
Compensation & Benefits Blog
No Damages Awarded for ERISA Plan Fund Mapping Claims
By Neil V. Shah
Mapping in a 401(k) plan occurs when an investment option is removed and the participant’s investment in that option is transferred to a different investment option (absent direction from the…