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8/24/2010

10 Things Plan Fiduciaries Probably Do Wrong

Retirement plan sponsors have a fiduciary responsibility to manage their plans prudently. PlanSponsor.com has posted a summary of "Ten Things You're Probably (Still) Doing Wrong" presentation that was conducted at the Plan Sponsor National Conference in Chicago recently to remind plan sponsors of key issues they need to address in their role as fiduciary.
8/6/2010

Safe Harbor 401(k) Cross-Tested Plan Design

One of the most attractive plan designs is a safe harbor 401(k) cross-tested plan. However, the plan must be designed carefully to ensure that safe harbor and cross-tested rules are implemented properly.
8/6/2010

Preparing Meeting Minutes as a Plan Fiduciary

Plan sponsors have a fiduciary responsibility dictated by ERISA to regularly conduct retirement plan commitee meetings to review the performance of the plan, the plan's service providers and costs related to the plan. It is important to prepare minutes of the meeting proceedings as proof of the committee's fiduciary process.
7/19/2010

Final Fee Disclosure Regulation

The DOL's final "interim" fee disclosure regulations released on July 16, 2010, under ERISA 408(b)(2) differ in significant ways from the regulations originally proposed in 2007.
7/7/2010

Form 5500-EZ for One-Participant Plans

The Form 5500-EZ and instructions have been released by the IRS according to an FAQ posted on the SunGard Relius website. The revised form and instructions include many changes.
6/25/2010

IRS Questionnaire Update

Three hundred and sixty of the 1,200 401(k) plan sponsors who have received the IRS's Compliance Check Questionannire had least partially completed the the document by mid-June, according to an article posted at PlanSponsor.com.
6/21/2010

401(k) Tax Requirements for Qualified Plans

A qualified plan is one that meets the IRS's tax requirements to qualify for favorable tax treatment. According to an article posted on the Employee Benefits News website, there are 6 "big" 401(k) tax requirements that "can impact your plan design and ultimately your plan's success."
6/11/2010

DRO or QDRO? DOL Issues Final Rule

"In the case of a DRO that is issued after or revises another DRO or QDRO, the DRO fails to be a QDRO if it assigns benefits already assigned to another alternate payee under another QDRO," according to the final rule issued by the Department of Labor's Employee Benefit Security Administration (EBSA). Source: plansponsor.com.
5/28/2010

401(k) Plan Questionnaire: Assisting Plan Sponsors to Complete the Survey

During the week of May 24, 2010, the IRS began surveying some 1,200 401(k) plan sponsors nationwide. Baden Retirement Plan Services' parent company, Ascensus, has published an informative article in its Washington Pulse newsleter for the professionals who might be called upon to assist plan sponsors in completing the questionnaire.
5/25/2010

IRS Questionnaire for 401(k) Plan Sponsors

According to an article posted on plansponsor.com, during the week of May 24, 2010, the Internal Revenue Service (IRS) will select a "random sample of 1,200 401(k) sponsors...to fill out an online compliance check questionnaire."
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