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Educational Articles


DC/DB 401(a)(4) Testing Compensation

The regulations for testing compensation may be difficult to follow. This article summarizes the options available for combined DC/DB plans.

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High 25 Restricted HCEs

Before plan termination, the top 25 hightest paid HCEs (or former HCEs) may have their lump sum benefits restricted. If so what options are available.

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Cost of Insured Death Benefit Coverage in Qualified Retirement Plans

This article summarizes the individual taxation requirements of insured death benefits within qualified retirement plans funded by employer contributions.

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ASC960 DB Plan Accounting

This article summarizes the generally accepted practices for defined benefit plan accounting.

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