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Sacramento, CA 95825
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Articles - Education Center

  • Thursday, August 19, 2010

    What Employees Should Know About Distributions

    When cash is tight and all other options are exhausted, we start to look to our retirement plan account for a distribution.  Keep in mind the purpose of your retirement plan account - to provide you with a safety net at retirement.  That is why we generally do no suggest taking an early distribution from your account, but understand that sometimes it is necessary. 
     
    Click here to learn more about what it means to take a distribution.

  • Wednesday, July 14, 2010

    An Introduction to QDROs

    The U.S. Department of Labor (DOL) has recently issued final regulations pursuant to section 1001 of the Pension Protection Act of 2006 concerning the timing of qualified domestic relations orders (QDROs). In recognition of this event, we will be having guest attorney, Bruce K. Leigh, prepare a few brief articles on QDROs to inform you, as Plan Sponsors and Administrators, about QDROs and your responsibility in handling QDROs.
     
    Click here to read An Introduction to QDROs for Plan Sponsors and Administrators.

  • Thursday, June 24, 2010

    The Magic of ESOP

    Are you familiar with the unique tax advantaged way ESOPs offer to transition ownership from an existing shareholder to employees of a company?  The existing shareholder may remain an active member of the company and even continue to manage the firm after the transaction. 
     
    To learn more about ESOPs, including how contributions are made and how the ESOP buys stock from existing shareholders, click here.

  • Thursday, May 27, 2010

    Dare to Compare - 403(b) Plans and 401(k) Plans

    Waist deep in the administration of 403(b) plans, we have been thrown into a whirlpool of new regulations and reporting requirements that leaves your head spinning.  As plan sponsors are realizing, collecting the data required for the new 403(b) reporting requirements may not be easy.  Many are wondering - "Why not just turn my 403(b) into a 401(k)?"  That's a very good question.  Is there a difference anymore?
     
    To aid you in answering these questions, we have created a comparison chart outlining the differences between a 401(k), a 403(b) plan, and a 403(b)(9) plan.

     Click here for more information.

  • Friday, April 30, 2010

    Pros and Cons - 403(b) plans and 401(k) plans

    New 403(b) regulations are causing many non-profit plan sponsors to weigh the pros and cons of maintaining their 403(b) plans, against terminating those plans in favor of adopting a 401(k) plan.
     
    Click here to view the Pros and Cons of maintaining a 401(k) plan versus a 403(b) plan.

  • Thursday, April 01, 2010

    EFAST2 Filing Signer Credentials

     Learn more about obtaining EFAST2 Filing Signer Credentials.  Click here for a list of Frequently Asked Questions.

  • Tuesday, March 16, 2010

    The RESOURCE - March 2010

    DOWNLOAD The RESOURCE - March 2010

    Featured articles in this e-newsletter:  

    EFAST2 Update - We have prepared a step-by-step guide for Plan Sponsors to help them through the Department of Labor (DOL) website when requesting their "filing signer" credentials.  Click here to learn more about EFAST2.  
     
    Distribution Election Forms- In our January issue of The RESOURCE, we discussed the New Special Tax Notice for distributions processed after 1/1/2010. As a result, we have been updating, enhancing and customizing all versions of our Distribution Election Forms. Click here to learn more about the new Distribution Election Forms.  
     
    Annual Administration Reports- In a continued effort to be more environmentally friendly, we will be posting more and more reports to the website for pickup and will be phasing out the mailing of discs.   Click here to learn more about the electronic delivery of annual reports.  
     
    IRS Compliance Questionnaires- The IRS may soon start sending detailed questionnaires to 401(k) Plan Sponsors, intended to help them assess information for a new compliance initiative. Click here to learn more about IRS Compliance Questionnaires.    
     

  • Thursday, January 21, 2010

    The RESOURCE - Welcome to 2010!

    Download The RESOURCE - Welcome to 2010!
     
    Featured articles in this newsletter:
     
    Electronic 5500 filing - EFAST2The Department of Labor is requiring that all 2009 plan year filings due after 12/31/2009 be submitted to them electronically under a program they call EFAST2. Click here to learn more about electronic filing. 
     
    Other Changes to the 2009 Form 5500Click here to view a list of other Form 5500 changes.
     
    Changes to Distribution Processing - New versions of the Special Tax Notice were published in late 2009 for delivery to all participants requesting distributions in 2010. Click here to download the new notices.
     

  • Thursday, December 10, 2009

    Partial Plan Terminations

    Did your company significantly reduce its workforce during the year?  If so, terminated partcipants may be 100% vested. 
     
    Click here to see if your plan is partially terminated.

  • Wednesday, December 02, 2009

    Top Heavy Plan Information Sheet

    Do you know what top-heavy means? Is your plan top-heavy? If it is, check here to see how top-heavy can effect your plan and contribution requirements.

    Click here to view the full article.

  • Wednesday, December 02, 2009

    5500 Audit Checklist

    Is your Form 5500 subject to an annual audit? Does your plan have 100 or more participants? Check here to see what plans require audit and what you need to do if it does.

    Click here to view the full article.

  • Wednesday, December 02, 2009

    403(b) Filing Relief

    We have been concerned about how we are going to be able to comply with the new 2009 Form 5500 filing requirements for our 403(b) plan clients. Relief has come!

    Click here to view the full article.

  • Wednesday, December 02, 2009

    Minimum Distributions - 2009 Update

    Required Minimum Distributions are waived for 2009! Defined Contribution and 403(b) plan participants who have attained age 70 1/2 may waive the RMD for 2009 under the Worker, Retiree and Employer Recovery Act of 2008.

    Click here to view the full article.

  • Wednesday, December 02, 2009

    Fiduciary Protection - ERISA ยง404(c)

    Simply offering plan participants the option of investing their own plan assets DOES NOT fully protect a plan fiduciary from liability. Click here to find out what steps should be taken to ensure ERISA §404(c)protection.

    Click here to view the full article.

  • Wednesday, December 02, 2009

    Default Investment Rules

    Do any of your employees have money in the plan but have never filled out an investment election form? You can now limit fiduciary responsibility by setting up default investments for participants who fail to direct their own investments.

    Click here to view the full article.

  • Wednesday, December 02, 2009

    Prevailing Wage Plan Design

    Are you ready to bid on new jobs under the Federal Stimulus package? Then bone up on the Prevailing Wage laws! When it comes to retirement plan design, the prevailing wage can work to the contractors advantage.

    Click here to view the full article.

  • Wednesday, December 02, 2009

    Automatic Enrollment

    Are your employees going to be ready for retirement? Click here to learn more about how your plan can benefit from Automatic Enrollment.

    Click here to view the full article.

  • Wednesday, December 02, 2009

    Cash Balance Plans

    Cash Balance plans have grown in popularity since new rules were published in 2005. Learn why there is nothing that a traditional profit sharing plan offers that can not be delivered better under a Cash Balance plan.

    Click here to view the full article. 

  • Wednesday, December 02, 2009

    Plan Termination Options

    Revenues are down. You’ve had to lay off employees. Every expense is being examined. What about the retirement plan? Is it time to shut it down?

    Click here to view the full article.