Severe Penalties for Accountants: 419 Welfare
Benefit 412i Retirement Plans. You
are an accountant who signed a client's return that involved welfare
benefit plans or 412i retirement plans. The IRS says many of these
are now considered abusive tax shelters. Article by financial expert
Lance Wallach at taxaudit419.com.
Section 125 are now AFTER TAX versus PRE-TAX! by Ric
Joyner at eflexgroup. Warning! Those that wanted to drop group
insurance coverage and use PRA or HRA to write individual coverage
are dealt a blow in this notice. Application of Market Reform and
other Provisions of the Affordable Care Act to HRAs, Health FSAs,
and Certain other Employer Healthcare Arrangements.
What’s Top of Mind for Plan Sponsors?
by Jill Cornfield at Plan Adviser. Fidelity's 2013 Plan
Sponsor's Attitude Survey points to two things always on a plan sponsor’s
mind—retirement readiness and fiduciary responsibility. Plan
sponsors turn to advisers for a range of support services, and
confidence in their own understanding of their fiduciary
responsibilities is not a given.
2013 Fidelity's Plan Sponsor Attitude
survey of 937 plan sponsors who use a wide variety of
The 419(e) Plan: Reports of Its Death Have
Been Greatly Exaggerated by David Neufeld, JD, LLM (Tax),
AEP, published in the Journal of Financial Service Professionals ©
2008 - November 2008
Controlled and Affiliated Service Groups -
INTERNAL REVENUE SERVICE by Larry Lawson (Cincinnati) &
Reviewer: Jeff Nelson (Cincinnati)
IRS Section 415 final regs Contribution Limits
- Defined Benefit Plans published by Prudential
Securities © 2007
401(k) Plans: A 25-Year Retrospective
published by the Investment Company Institute © 2006
Justifying 401(k) Fees: A Challenge for
Fiduciaries by Richard D. Glass © 2008 - published
at Investment Horizons
New Comparability Plan: A New Paradigm on
Retirement Planning for Small-Business Owners, by Keith
R. Fevurly, CFP®, J.D., LL.M., © 2007 Financial Planning Association
- FPA Journal
PEO Multiple Employer Plans - In
Indepth Focus on Revenue Procedure 2002-21
by Mark L. Shaffer, RHU - Pension Specialist, ©
2002 Executive Benefit Plans, Inc.
and Legal Issues on Staff Leasing and Professional Employer
Organizations, ©Bierce & Kenerson, P.C. 2002 -
Employer Plans - Summary of Revenue Procedure 2003-86 - Provides additional guidance for
PEOs and the administration of their plans.
Balance Add On - An article by John Agatston, FSA, EA, MAAA, MSPA,
© 2005 John S. Actuarial Actuarial Services,
Article discusses a unique plan design for
high income individuals in small employer groups.
An Early Warning System for Controlled Group
Retirement Plans By Cheryle Salzberg and David Langer
Copyright 1996 The CPA Journal, April, 1996 Reproduced with
permission. © 2001 DAVID LANGER COMPANY, INC. -
Download .PDF file
Roth 401(k)/403(b) Plan Design Feature Available for 2006: After-tax Roth Contributions
white paper by
Richard G. Schwartz and Randell Montellaro of Epstein Becker & Green, P.C.
The Influence of Automatic Enrollment, Catch-Up, and IRA Contributions on 401(k) at Retirement by Sarah Holden and Jack VanDerhei
of the Investment Company Institute. Copyright
© 2005 by the Investment Company Institute
What's A Hot 401(k)?
Should I Fund My Retirement?
Guide To Retirement Plans For Small Business
Think Your Business Can't Offer A 401(k) Plan. . .
and EGTRRA Restatement Requirements and Why?
New Concepts Permit Employers to Enhance Retirement Plans
Is Your Retirement Plan Designed to Fail or did you Fail to
Baby Boomers Facing A Retirement Crisis
401(k) - A Great Way To Save!
Down The Road - The Cost Of Waiting