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412(e)(3) Fully Insured Pension Plans

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You’ve never heard of a 412(e)(3) pension plan? Don’t worry, you’re not alone. Although they have been authorized by the Internal Revenue Service for more than 30 years, even many…...

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Radio

Hybrid Pensions

Interviews

Mark Zingle, interviewed by Bill Faiferlick at financial-strategist.com: “Discover the best tax management tool for business owners and professional to reduce tax liabilities – Hybrid pension plans. Why you’re missing out…...

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Minimum Coverage Requirements (IRC §410(b))

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Minimum Coverage rules require employers to offer their qualified benefit plan to a cross section of employees....

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Compensation Nondiscrimination Requirement And Testing (IRC §414(s))

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The definition of compensation used in a qualified plan must be nondiscriminatory. Any definition of compensation satisfying Internal Revenue Code (IRC) §415(c)(3) automatically satisfies the nondiscriminatory requirement of IRC Section…...

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Required Minimum Distribution Upon Attainment Of Age 70-1⁄2 (IRC §401(a)(9)(A))

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Proposed regulations issued in January of 2001 changed the timing of Required Minimum Distributions (RMDs)....

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Controlled Group of Corporations (IRC §414(b))

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The Controlled Group rules require closely related companies to be treated as a single employer for benefit plan purposes. This means that employees of all the related companies must be…...

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Trades or Businesses Under Common Control (IRC §414(c))

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The definition is analogous to that of Controlled Groups. The important distinction is that Groups under Common Control are limited to trades or businesses....

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Affiliated Service Groups (IRC §414(m))

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The term “affiliated service group” involves two (or more) organizations....

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Family Attribution Rules (IRC §318(a)(1))

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Family Attribution is used in determining if an individual is a Highly Compensated Employee and/or a Key Employee....

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Independent Contractors (Reg. 31.3401(c)-1(b))

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Several factors come into play in determining whether someone is an employee or an independent contractor....

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Leased Employees (IRC §414(n))

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Some employers consider Professional Employer Organizations (PEOs) to be an effective way of managing their “human capital” by leasing employees....

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Key Employees (IRC §416(i)(1)(A))

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To determine if plans are top-heavy (typically at the end of each plan year), plans must identify their Key Employees....

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Highly Compensated Employees (HCEs) §IRC 414(q)

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Qualified plans, including 412(i) plans, are subject to nondiscriminatory coverage and participation requirements, which in turn are based on the definition of Highly Compensated Employee....

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Fidelity Bonds (§IRC 412)

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Generally under ERISA, every fiduciary of an employee benefit plan and every person who directs and controls plan funds or property must be bonded. This would include members of the…...

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Party-In-Interest Transactions

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Party-in-interest transactions involving plan assets and a party-in-interest (such as leases, loans, sale of property, etc) need to be identified separately, unless exempt by statute or administrative decision....

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Rollover Rules (Various IRC Sections)

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The following chart outlines the extent to which one type of retirement plan currently is eligible for rollover to another type....

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tax books

IRS Revenue Procedure 2004-16

IRS Revenue Procedures

IRS Revenue Procedure 2004-16...

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tax books

IRS Revenue Procedure 2005-25

IRS Revenue Procedures

IRS Revenue Procedure 2005-25...

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tax books

IRS Revenue Ruling 2004-20

IRS Revenue Rulings

IRS Revenue Ruling 2004-20...

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tax books

IRS Revenue Ruling 2004-21

IRS Revenue Rulings

IRS Revenue Ruling 2004-21...

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form

Request for Proposal

Forms

Looking for a pension proposal? This document has been prepared as a communication tool for Defined Benefit and 412(e)(3) concepts. Please complete all details on both of its pages, if…...

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Divorce Pension Valuation

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Defined benefit plans can be valued for a variety of reasons, one of which is to establish a reasonable fair market value in a divorce. This paper explores the process…...

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Direct Compensation: Investment or Expense?

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How do employee wages impact your organization? To the payroll manager it means a job. To the controller, it is considered an expense. To the business development officer, it signals a growth…...

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Leadership in the Workforce Revolution

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What is leadership? It has been defined as “the quality of guiding in advance, especially on a course or in a direction.” It is more than management, which deals with handling…...

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The Role of Investment Consultant

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How to achieve superior investment results with less risk and smaller expense loads? There probably isn’t a pension investment professional alive who hasn’t thought long and hard about that since 2008.…...

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Annuity Primer

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Confused about the differences in annuity products? If so, you are not alone. They can be important tools in financial planning, estate planning, and retirement planning. Unfortunately, there are many differences — differences…...

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