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 highest 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

CE Eligible - 1.0 Core Hour $75.00

This webcast summarizes the cost of insured death benefit coverage in qualified retirement plans, including PS 58 costs and Table 2001 calculations under Treasury Regulation 1.72-16.

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ASC960 DB Plan Accounting

CE Eligible - 1.0 Non-Core Hour $75.00

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

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Post-Retirement Medical Benefits – IRC §401(h)

Comprehensive Guide & Tools

This comprehensive article covers qualified pension plans that provide retiree medical benefits through dedicated §401(h) accounts. Includes operational requirements, subordination limits, key employee rules, recent private letter rulings, interactive calculators, compliance checklists, and IRS determination letter guidance.

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Required Minimum Distributions For Pension Plans

CE Eligible - 2.0 Core Hours $175.00

This article covers the rules and requirements for minimum distributions from pension plans, including timing, calculation methods, and compliance considerations for plan administrators.

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AFTAPs - Code § 436 - Funding-based limits on benefits and benefit accruals under single-employer plans

Comprehensive Analysis & Compliance Guide CE Eligible - 1.5 Core Hours $50.00

This comprehensive article examines Code Section 436's funding-based limitations on benefit payments and accruals for single-employer defined benefit plans, including at-risk funding target provisions, presumption rules, and compliance strategies.

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