


What Are PS 58 Costs?
“My client has life insurance in her 401(k) plan. Her accountant…

Partial Plan Termination and the Applicable Period
“My client suffered an accident and cannot keep employees on…

401(k)s, 403(b)s and MEPs
“One of my clients is a health care association, the members…

Can investors still complete Roth Recharacterizations?
ERISA consultants at the Retirement Learning Center (RLC) Resource…

Plan Establishment and “Compensation”
“My client is a shareholder in an S-Corporation. Can the business…

Faulty Form 5500 Filings and “Reasonable Cause”
“My client who sponsors a 401(k) plan received a notice from…

The New Way to Count Participants for Form 5500 Audits
“I attended a conference where there seemed to be a great deal…

Distributions Affect Saver’s Tax Credit
“My client wants to claim a Saver’s Tax Credit for 2022 but…

A SIMPLE Switch
“Can I terminate my SIMPLE IRA plan and start a 401(k) plan…

Sweeter Deal Awaits Small Businesses When Starting a Workplace Retirement Plan
“What are the changes to the small plan startup tax credits…

How SECURE 2.0 Effects Plan Establishment Deadlines
“Did SECURE 2.0 affect the deadline for establishing retirement…

New RMD Rules to Live By
“It seems there were several changes to required minimum distributions…

New RMD Age and Plan Delay
“Several of my clients’ qualified retirement plans include…

Mandatory Automatic Enrollment—Is My Plan Grandfathered?
“My client established a new 401(k) plan effective 1/1/2023.…
About
John Carl is Founder and President of the Retirement Learning Center, the nation’s preeminent thought leader on retirement issues. He is the Executive Director of the PLANSPONSOR Institute, the education and training arm of PLANSPONSOR and founding lecturer for The Retirement Advisor University (TRAU) at UCLA Anderson School of Management Executive Education. John also serves on the Government Affairs Committee for the National Association of Plan Advisors.
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Brainerd, MN 56401
Phone: 877-275-7521
Fax: 320.323.3709
Email: info@retirementlc.com