Our Perspective
Age 60-63 Catch-Up Contribution
A recent call with a financial advisor in California is representative of a common question on the changes to 401(k) catch-up contributions under SECURE 2.0.
After-Tax Contributions
A recent call with a financial advisor in Connecticut is representative of a common question on after-tax contributions.
SIMPLE IRA to Safe Harbor Rollovers
A recent call with a financial advisor in Florida is representative of a common question on replacing a SIMPLE plan with a safe harbor 401(k) plan mid-year and the two-year rollover rule.
Life Insurance Swap
A recent call with a financial advisor in Michigan illustrates a common question about strategies for life insurance policies with qualified plans.
Missed RMD? What’s Next?
A recent call with a financial advisor in Ohio is representative of a common question on missed RMDs.
SEP Contribution After Death
A recent call with a financial advisor in Kansas is representative of a common question regarding SEP contributions.
Top-Heavy Safe Harbor Plans
A recent call with a financial advisor in New York is representative of a common question on 401(k) after-tax contributions.
Reverse Rollovers
A recent call with a financial advisor in Massachusetts is representative of a common question on reverse rollovers.
Saver’s Match
A recent call with a financial advisor in New Mexico is representative of a common question on rolling over a federal income tax refund into an IRA.
LTPTEs and Elapsed Time
A recent call with a financial advisor in California is representative of a common question regarding the long-term part-time rules and the elapsed time method of counting service.
SIMPLE & 401(k) Deferrals
A recent call with a financial advisor in Nevada is representative of a common question on elective deferral limits.
QCDs & RMDs
Welcome to the Retirement Learning Center’s (RLC’s) Case of the Week. Our ERISA consultants regularly receive calls from financial advisors on a broad array of technical topics related to IRAs, qualified retirement plans, and other types of retirement savings and income plans, including nonqualified plans, stock options, Social Security, and Medicare. This is where we highlight the most relevant topics affecting your business. A recent call from a financial advisor in Pennsylvania is representative of a common question on qualified charitable distributions from IRAs.
ADP Failures and Roth Catchups
A recent call with a financial advisor in Pennsylvania is representative of a common question on mandatory Roth 401(k) catch-up contribution requirements.
Comparing DC Allocation Formulas
Welcome to the Retirement Learning Center’s (RLC’s) Case of the Week. Our ERISA consultants regularly receive calls from financial advisors on a broad array of technical topics related to IRAs, qualified retirement plans, and other types of retirement savings and income plans, including nonqualified plans, stock options, Social Security, and Medicare. This is where we highlight the most relevant topics affecting your business. A recent call with a financial advisor in Pennsylvania is representative of a common question on profit-sharing allocation formulas.
RMDs and 5%+ Owners
A recent call with a financial advisor in Virginia is representative of a common question about 5% owners and required minimum distributions (RMDs).
The Can-Dos of Cannabis
A recent call with a financial advisor in Minnesota is representative of a common question on plan investments.
Canadian Rollovers
A recent call with a financial advisor in Idaho is representative of a common question regarding Canadian residents with U.S. retirement assets, IRA rollovers, and avoiding tax traps.
Unused PTO as 401(k) Contribution
Welcome to the Retirement Learning Center’s (RLC’s) Case of the Week. Our ERISA consultants regularly receive calls from financial advisors on a broad array of technical topics related to IRAs, qualified retirement plans, and other types of retirement savings and income plans, including nonqualified plans, stock options, Social Security, and Medicare. This is where we highlight the most relevant topics affecting your business. A recent call with a financial advisor in Nebraska is representative of a common question on contributing unused Paid Time Off (PTO) to a 401(k) plan.
Designated Roth Contributions
A recent call with a financial advisor in Massachusetts is representative of a common question that has to do with Roth contributions.
Is a Mid-Year Change to a Profit Sharing Allocation Legit?
Welcome to the Retirement Learning Center’s (RLC’s) Case of the Week. Our ERISA consultants regularly receive calls from financial advisors on a broad array of technical topics related to IRAs, qualified retirement plans, and other types of retirement savings and income plans, including nonqualified plans, stock options, Social Security, and Medicare. This is where we highlight the most relevant topics affecting your business. A recent call with a financial advisor in New York is representative of a common question on plan amendments.