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Browse Qualified benefit plans topic


1-145 out of 145 article(s)
Title Author Type Date Words
Identifying, preventing, and mitigating common retirement distribution planning mistakes. Voigt, Jennifer Oct 1, 2015 1528
Problems that arise when individuals on overseas assignments participate in U.S. qualified plans. Schlabach, Tracey Jun 1, 2015 1758
IRS finalizes regulations on use of QLACs. Dell, Michael Jan 1, 2015 1228
Tax relief for small employer retirement plans. McKinley, John W. Oct 1, 2014 1086
It looks as if, in some states, the small-group market is taking a siesta along with the individual QHP market. Brief article Jul 1, 2014 125
The last private industry pension plans: a visual essay. Wiatrowski, William J. Essay Dec 1, 2012 3134
Top-hat retirement plans. Nevius, Alistair M. Jan 1, 2012 596
Current developments in employee benefits and pensions. Walker, Deborah; Oh, Hyuck; LaGarde, Stephen Dec 1, 2011 5537
Which retirement plan is right for your business? Cohen, Dan May 6, 2011 665
Loan refinancing deemed a taxable distribution. Upshaw, Alice A.; Pulliam, Darlene Sep 1, 2009 512
Qualified plans: partial plan terminations. Manary, Nancy J.; O'Malley, William P. Apr 1, 2009 1325
How independent is a 'qualified independent underwriter'? Dempere, Juan M. Mar 22, 2009 6116
FINRA proposes illustration changes. Bell, Allison Aug 4, 2008 328
The potential of managed accounts: as one QDIA, they have appeal for small businesses. Mosticchio, Dennis; McCabe, Tim Jun 9, 2008 968
NEA outlines the benefit battle. May 1, 2008 152
A primer on qualified pension and profit-sharing plans: pension and profit-sharing plans, long important wealth-building and asset-protection tools, are more valuable than ever thanks to legislation passed early in this decade. Here's an overview for business advisors about these plans and what they can do for employers. Margolin, Stephen M.; Shifrin, Harvey S. Jul 1, 2007 4166
Choosing the right retirement plan for your law firm: this article summarizes the major features of the leading tax-favored retirement plans and offers practical advice for selecting the best one for you and your firm. Maryn, Michael R. Apr 1, 2007 2868
401(k) look-alikes can help overcome qualified plan limits. Houston, David R.P. Nov 6, 2006 1265
Are your qualified retirement plans up to date? Jul 1, 2006 602
On asset-liability matching and federal deposit and pension insurance. Bodie, Zvi Jul 1, 2006 3924
The benefits of life insurance held inside the qualified plan. Munroe, Daniel J. Jun 12, 2006 1220
Best practices in EBP audits: regulatory pressure is heating up the market. Hayes, Michael Apr 1, 2006 3114
Tune up your clients' benefit programs: even the best-oiled machines need a little energy boost sometimes. If your clients are large companies, review the pitfalls that could jeopardize the tax-favored status of their employee benefit plans. Perdue, Pamela D. Jan 1, 2006 386
Leveraging the QPIP to avoid the 70% tax trap. Hersch, Warren S. Apr 25, 2005 907
Is your retirement plan really safe? Protect your clients' assets from creditors. Altieri, Mark P. Apr 1, 2005 2354
State tax residency issues. McGowan, Jeffrey M. Dec 1, 2004 2738
What if the client gets a divorce? Advisors should know about the Qualified Domestic Relations Order. Warner, Jane Oct 11, 2004 1023
Is the industry at the center or the edge of retirement planning? Blazzard, Norse N.; Hasenauer, Judith A. Aug 2, 2004 974
Qualified annuity can be based on two lives . O'Driscoll, David May 1, 2003 1274
An overview of recent developments in employee benefits, including qualified and nonqualified retirement plans, welfare benefits and executive compensation. Stecher, Terri L.E. Nov 1, 2002 3849
Avoiding and correcting problems with plan loans. Smith, Annette B. Jul 1, 2002 739
Dividing up retirement-plan assets with a QDRO. Ellentuck, Albert B. May 1, 2002 1263
IRS guidance on failed Roth IRA conversion. Fiore, Nicholas J. Mar 1, 2002 675
Valuing and comparing physician benefits. (Your Money). Sturnick, Doug Statistical Data Included Mar 1, 2002 1817
Employment benefits and divorce: who pays the tax? Earles, Melanie James Feb 1, 2002 3348
Navigating the maze of the required minimum distribution rules: new proposed regulations on required minimum distributions go a long way toward easing the complexity of prior proposed regulations, but are still appreciably unwieldy. Dilley, Steven C. Feb 1, 2002 2963
New tax law significantly improves benefits of 401(k) and other qualified plans. Cochran-Becchina, Ann Nov 1, 2001 7716
QSSTs. Laffie, Lesli S. Oct 1, 2001 357
FSA 200107012: new standard for deducting qualified plan contributions? Zarzar, Robert Jul 1, 2001 1038
Retirement planning. Mioli, Dean Jul 1, 2000 1701
The use of disclaimers for flexibility in planning for qualified retirement assets. Jablow, Benjamin A. Feb 1, 2000 4397
School Reform, TURN, and Teacher Compensation. Urbanski, Adam; Erskine, Roger Jan 1, 2000 3191
The use of disclaimers for flexibility in planning for qualified retirement assets. Jablow, Benjamin A. Dec 1, 1999 3775
Repeal of excess retirement accumulations tax creates refund opportunity. Doiron, Daniel P. Aug 1, 1999 581
Warning: qualified plans may not be protected in bankruptcy despite Patterson v. Shumate. Martin, Ronald T.; Gerson, Mervyn S.; Levine, Marcia E. Nov 1, 1998 8023
New pension plan self-correction programs. Hollingsworth, Tracy Brief Article Aug 1, 1998 296
Repeal of the family aggregation rules in defining HCEs in a qualified plan. Wasserstrum, David Aug 1, 1998 1086
Rev. Proc. 98-22, relating to the employee plans compliance resolution system. Jul 1, 1998 5255
Revocable trusts can be named as qualified plan beneficiaries. Lipschultz, Brent S. Jun 1, 1998 912
Recovering the 15% excise tax under the TRA '97. Scheidlinger, Jay A. May 1, 1998 613
Let's keep it in the family with Intergenerational Minimum Distribution Planning. Fair, Andrew J.; Maisel, Melvin L. Dec 1, 1997 3903
Small business tax solutions. Matthews, Greg Aug 1, 1997 1254
Retirement plan contributions and withdrawals. Streer, Paul J.; Knight, Ray A.; Clements, A. Bruce Aug 1, 1997 3911
The down side of downsizing. Fiore, Nicholas Jul 1, 1997 669
Required distributions from qualified plans and IRAs: fitting the method to your requirements. Rotenberg, Marvin R. Jul 1, 1997 1974
Corrective action for incorrect plan distributions. Field, Karen M. Jun 1, 1997 463
IRS extends "same desk" rule. Patterson, Martha Priddy Jun 1, 1997 568
Qualified plan/option arrangement. Yurkovic, Denis L. Jun 1, 1997 722
Small Business Job Protection Act adds simplicity (and complexity.) Doolittle, Marilyn C. Jun 1, 1997 4642
Qualified plans and self-correction. Hollingsworth, Tracy Brief Article May 1, 1997 292
Employers may provide option to postpone minimum distributions. Josephs, Stuart R. May 1, 1997 963
New self-correction policy for retirement plans. Kleinheksel, Douglas K. May 1, 1997 1099
IRS offers some QDRO help. Brief Article Apr 1, 1997 402
IRS issues new model SIMPLE plan. Brief Article Mar 1, 1997 215
New rules for tax-exempt and government benefit plans. Brief Article Feb 1, 1997 309
New strategies for new laws. Guven, Neriman Feb 1, 1997 2293
Charitable gifts of retirement plan benefits. Schramka, E.G. Feb 1, 1997 983
New hire rollovers don't trigger immediate coverage testing requirement. Bell, Lorraine Jan 1, 1997 589
Court decisions clarify QDRO rules for ERISA plans. Kautter, Dave Jan 1, 1997 533
QDROs made simple. Brief Article Jan 1, 1997 391
Planning around the "success" tax. Lusby, Roger W., III Dec 1, 1996 784
Current developments in employee benefits. Richardson, Terry Nov 1, 1996 7809
Eligible rollover distributions. Daum, Timothy A. Sep 1, 1996 663
Qualified retirement plan loans. Daum, Timothy A. Sep 1, 1996 684
Anti-abuse pension regulations. Gingerich, Henry F. Aug 1, 1996 997
Clinton offers major pension changes. Brief Article Jul 1, 1996 397
IRS to conform certain rules for 401(k) and 403(b) plans. Brief Article Jul 1, 1996 596
A warning to CPAs on employee benefit plan audits. Walker, David M. Jun 1, 1996 1576
Employee benefit plan audit answers. Walker, David M. Jun 1, 1996 1852
Select-group qualified nonelective contributions. Field, Karen M. Jun 1, 1996 1703
Planning opportunity for surviving spouse who is beneficiary of IRA and qualified plan. Yurkovic, Denis L. Jun 1, 1996 1013
Long-awaited regulations proposed on loans from qualified plans. Chesny, Gina M. May 1, 1996 1100
DOL proposes regulations on when participant contributions become plan assets. Chesny, Gina M. Brief Article May 1, 1996 359
IRS issues participant loan guidance. Pevarnik, Thomas Brief Article Mar 1, 1996 282
Amnesty deadline approaches for qualified plans. Pevarnik, Thomas Brief Article Mar 1, 1996 327
Rollover of qualified plan benefits - importance of form. Wells, Jennifer L. Brief Article Jan 1, 1996 376
Treatment of payments made by employer to qualified plans under settlement agreement. Meyer, Patrick J. Brief Article Jan 1, 1996 294
Sec. 403(b) plans - voluntary correction program could save exempt organizations large penalties. Seelig, Steven A. Nov 1, 1995 1107
Current developments in employee benefits. Walker, Deborah Nov 1, 1995 9551
Planning for large retirement savings at death: payout strategies for minimizing taxes. Weber, Richard P. Oct 1, 1995 3375
Pension simplification proposal aims to encourage savings. Brief Article Oct 1, 1995 363
Employers slow to respond to voluntary IRS 403(b) plan compliance program. Brief Article Sep 1, 1995 380
To recalculate or not to recalculate life expectancies. George, Dick Sep 1, 1995 925
Small business tax solutions. Matthews, Gregory Aug 1, 1995 724
Correcting property contributions to qualified plans. Patterson, Martha Priddy Jun 1, 1995 517
Restoration of plan investment losses is not a contribution. Cumberland, Brian Jun 1, 1995 718
Transfers from money purchase plan to profit-sharing plan. Yurkovic, Denis L. Jun 1, 1995 1137
Field directive says part-timers cannot be excluded. Yurkovic, Denis L. Brief Article Jun 1, 1995 424
401(k) hardship distributions. Lynch, Michael Jun 1, 1995 500
Grace period ends Aug. 21, 1995 for waiving penalties on property contributions to qualified retirement plans. Josephs, Stuart R. May 1, 1995 1258
Age-weighted profit-sharing plans may benefit small companies. Warren, Joseph F., Jr. Brief Article May 1, 1995 194
Retirement plans and divorce settlements. Brinker, Thomas M., Jr. Apr 1, 1995 671
The real cost of nonqualified deferred compensation plans. Frazier, Kyle C. Mar 1, 1995 1007
Sponsors offer more 401(k) investment choices. Jan 1, 1995 709
Estate taxes and retirement plans. Burns, Diana T. Dec 1, 1994 1510
Current developments in employee benefits. Walker, Deborah Dec 1, 1994 7763
Determination letters for pension plans. Fiore, Nicholas Nov 1, 1994 619
Loans from qualified plans to owner-employees can be prohibited transactions. Nadel, Alan A. Nov 1, 1994 563
Current developments in employee benefits. Walker, Deborah Nov 1, 1994 8395
Federal common law and gaps in federal statutes: the case of ERISA plan limitation periods for section 502(a)(1)(B) actions. Greiner, Jim Nov 1, 1994 26541
Employment discrimination claims under ERISA section 510: should courts require exhaustion of arbitral and plan remedies? Goldstein, Jared A. Oct 1, 1994 20015
Deferring income taxes with intergenerational minimum distribution planning. Fair, Andrew J.; Maisel, Melvin L. Sep 1, 1994 5382
Most 401(k) sponsors are complying with 404(c) rules to limit liability. Sep 1, 1994 420
Retirement plans of inside directors. Schooley, Rita L. Aug 1, 1994 488
AICPA testifies at hearings on pension benefit protection. Brief Article Jul 1, 1994 269
Corporate downsizing - tax treatment of leased employees. Heikkinen, Debra L. Jul 1, 1994 684
Spousal rollover rights when trust is qualified plan beneficiary. Bachan, Michael P. Jul 1, 1994 634
Prohibited transactions for qualified employee benefits plans. Seetharaman, Ananth Jul 1, 1994 5399
SPD trumps plan document. Patterson, Martha Priddy Jun 1, 1994 473
Anti-cutback rules and early retirement benefits. Patterson, Martha Priddy Jun 1, 1994 1715
IRS Key District raises qualification issues. Yurkovic, Denis L. Jun 1, 1994 740
Future of employee benefits debated. Miller, Stephen H. May 1, 1994 740
Impact of $150,000 compensation limit for benefit plans. Davis, Jeff Apr 1, 1994 526
Proposed legislation, Retirement Protection Act of 1993. Geller, Sheldon; Ellner, Steven H. Mar 1, 1994 1916
Proposed regulations under Section 404A of the Internal Revenue Code. Jan 1, 1994 6096
Manage your distributions wisely at 70 1/2. Rotenburg, Marvin R. Jan 1, 1994 2488
Trust's failure to qualify as QSST caused inadvertent termination of S status. Allegretti, Carl S. Nov 1, 1993 925
Averaging can't be used when participant died before age 59 1/2. Brief Article Oct 1, 1993 182
Prenuptial agreement can't waive qualified-plan spousal annuity. Brief Article Jun 1, 1993 251
TEI-IRS interview on Voluntary Compliance Resolution Program. Rasmussen, Jeffrey P. Interview May 1, 1993 6131
How to start a plan administration practice. Germano, Lisa C. Apr 1, 1993 2360
Voluntary Compliance Resolution Program (Rev. Proc. 92-89). Mar 1, 1993 1766
Qualified plans, IRAs, your creditors, and you. Fair, Andrew J. Jan 1, 1993 2069
Prenuptial agreement can't waive qualified-plan spousal annuity. Brief Article Aug 1, 1992 293
What to do if the IRS audits your pension plan. Goldberg, Seymour Aug 1, 1992 1043
Disclaimer of plan benefits or IRA by spouse if a decedent is not a prohibited assignment or alienation. Patterson, Martha Priddy Jun 1, 1992 565
Unmortgaged property transfer to pension plan is not a prohibited transaction. Brief Article Apr 1, 1992 329
Compensation considerations for qualified plan sponsors. Silverman, Jim Mar 1, 1992 1367
Qualifying as a separate line of business for nondiscrimination pension plan rules. Knight, Lee G. Mar 1, 1992 5939
Employer's trustee reimbursements for administrative expenses deemed plan contributions. Buchbinder, Elizabeth N. Jan 1, 1992 217
The tax on contributions to qualified retirement plans. Clements, Bruce; Streer, Paul J. Jan 1, 1992 3322
Executive compensation, fringe benefits and employee business expense reimbursements. Walker, Deborah Nov 1, 1991 7709
Common problems with Form 5500 filings and employee benefit plan audits. Vogler, Theresa M. Nov 1, 1991 2041
Using a profit sharing plan as an estate planning tool. Fair, Andrew J.; Maisel, Melvin L. Aug 1, 1991 4285
Comments on revenue ruling 90-105: timing of deduction for section 401(k) contributions December 20, 1990. Jan 1, 1991 1657

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