Topic
401(k)
519 published works
Benefit Notes
IRS Issues Final Regulations on Permitted Mid-Year Reductions or Suspensions of Safe Harbor Contributions
In Final Regulations issued under Internal Revenue Code Section 401(k) in 2004, the IRS outlined procedures for revoking a safe harbor matching contribution formula after the beginning of a safe…
The CPA Desk
2014 Cost of Living Adjustments from the IRS
The IRS has announced more cost-of-living adjustments for tax year 2014. 401(k) and 403(b) elective deferrals remain unchanged at $17,500. The catch-up contributions to 401(k), 403(b), and 457(b) for individuals…
The Retirement Plan Blog
October 1 deadline approaches for new Safe Harbor 401(k) plan
By Jerry Kalish
Tempus fugit is a Latin expression meaning "time flees", more commonly translated as "time flies'. Today it's frequently used as an inscription on clocks or artwork like the one pictured…
The Retirement Plan Blog
Managing the 401(k) Data Deluge and How to Avoid Problems
By Jerry Kalish
No, that's not the Matrix pictured on the right. It's simply a visual representation of a special report by The Economist a little over three years ago, Data, Data Everywhere,…
Compensation & Benefits Blog
No Fiduciary Status For 401(k) Plan Service Provider
John Hancock Life Insurance Company is the most recent 401(k) plan service provider to prevail in a case by the plaintiffs’ bar asserting ERISA fiduciary breach claims based on allegations…
Pension Risk Matters
401(k) Fee Letter to Trustees
If you were one of the "lucky" ones, you may have noticed a new item in your mailbox. According to Wall Street Journal reporter Kelly Greene, a letter about 401(k)…
The Divorce Asset Hunter
Hidden 401(k) Accounts: How to Find Them
By Abby Wein
PROBLEM: You suspect that the debtor has been contributing money to a 401(k) retirement account for years, and he doesn’t intend to share the funds with you. [light] SOLUTION: Unlike…
Boston ERISA & Insurance Litigation Blog
The Lessons of First Data Corp’s Suspension of 401(k) Contributions
There is a fascinating story in today’s Wall Street Journal, about First Data Corp. abandoning the practice of making cash contributions to employee 401(k) accounts, as part of cost cutting…
The CPA Desk
Employee Benefit Plan Audits: Correcting Operational Mistakes
By PKF Texas
https://youtu.be/vtYUD6jGiS4 Greg: This is PKF Texas, the Entrepreneur's Playbook. I'm Greg Price, Director of Consulting Solutions and I'm here again with Sonia Freeman, a director and our audit practice leader…
Securities Law Prof Blog
Bullard on the 401(k) Plan Large Menu Defense
The Social Costs of Choice, Free Market Ideology and the Empirical Consequences of the 401(k) Plan Large Menu Defense, by Mercer Bullard, University of Mississippi - School of Law, was recently…