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PPC's Guide to Small Employer Retirement Plans

PPC's Guide to Small Employer Retirement Plans

Product Information

  • Frequency of Updates:

    Updated annually
  • Brand:
    Practitioners Publishing

Format

Price

Quantity

Book
2 Volumes
Product Code:
RETP
$345.00

Contact Your Account Manager to learn more about our Checkpoint online solutions

PPC's Guide to Small Employer Retirement Plans provides practical guidance for plan advisors, administrators, and fiduciaries for all qualified retirement plan needs - from plan design and administration to termination. It covers plans typically sponsored by small businesses, including profit-sharing plans, 401(k) plans, SEPs, SARSEPs, SIMPLE IRA plans, payroll deduction IRAs, and defined benefit plans.

Real-life examples and more than 130 practice aids help in understanding the complex rules and compliance issues for qualified retirement plans. Sample reports, statements, worksheets, and step-by-step guidance will help you accurately and efficiently complete compliance testing and comply with notice requirements. Quick reference tables help you quickly understand what the reporting and disclosure requirements are as well as the compliance limits that apply to qualified plans.

You'll be able to address nearly every plan issue you might encounter for qualified retirement plans maintained by small employers, including:

  • Fiduciary Liability - Understand the duties of fiduciaries, liabilities of plan fiduciaries for breach of fiduciary duty, and the claims brought by recent court cases
  • Employee Eligibility and Vesting - Understand the rules and consequences surrounding employee eligibility and vesting
  • Nondiscrimination Rules - Know how to maximize benefits for HCEs without violating the nondiscrimination rules
  • Contribution and Deduction Limit - Correctly apply the contribution and deduction limits to avoid excess contributions and deductions and related excise taxes
  • Plan Distributions - Understand rules that apply to plan distributions and complying with notice and rollover requirements
  • Plan Loans - Comply with rules for plan loans to participants, including hardship distributions and avoiding prohibited transactions and deemed distributions
  • Fixing Plan Errors - Identify common plan failures and how to correct errors without risking plan disqualification

Authored by respected internal and external industry experts with decades of practice experience, the Guide is an extensive resource for complying with the complex rules surrounding qualified retirement plans.

Highlights of the Tax Cuts and Jobs Act (TCJA) coverage includes:

  • Preapproved Plan Document Program. The IRS recently issued guidance modifying the IRS preapproved plan document program. Discussion of the modified preapproved plan document program and its effective date is included in this edition. Please see sections 203, 205, and 206.
  • Hardship Distributions. The Bipartisan Budget Act of 2018 expands the types of funds available for hardship distributions made after 2018 and made other changes to the hardship distribution rules. Discussion of the changes to the hardship distribution rules is included in this edition. A new section (Section 904) was added that summarizes the plan distribution relief available for participants affected by recent federally-declared disasters.
  • Plan Loan Offsets. The Tax Cuts and Jobs Act amends the rules for tax-free rollovers of plan loan offsets to provide participants more time to roll over the loan offset amount to an IRA or another employer plan. The new loan offset rules are discussed in Section 1006.
  • DOL Fiduciary Rule. The Fifth Circuit Court of Appeals recently vacated the DOL fiduciary regulation regarding investment advice. In light of this ruling, the five-part test from the 1975 DOL regulations is considered the current rule. A discussion of the Court’s decision and the five-part test can be found in Section 1114.
Additional substantive changes and additions are listed on this page under the Related Resources tab.

  • Small Employer Retirement Plans
    • INTRODUCTORY MATERIAL
    • Chapter 1 Choosing the Right Plan
    • Chapter 2 Establishing and Maintaining a Qualified Retirement Plan
    • Chapter 3 Understanding Eligibility and Vesting Rules
    • Chapter 4 Testing for Minimum Coverage and Participation
    • Chapter 5 Testing For Nondiscrimination
    • Chapter 6 Complying with Limits on Contributions and Benefits
    • Chapter 7 Deducting Employer Contributions
    • Chapter 8 Dealing with Top-heavy Plans
    • Chapter 9 Understanding Distribution Rules
    • Chapter 10 Making Plan Loans
    • Chapter 11 Dealing with Plan Administration
    • Chapter 12 Fixing Qualification Failures
    • Chapter 13 Dealing with DOL Investigations
    • Chapter 14 Terminating a Qualified Plan
    • Chapter 15 Dealing with SEP s , SARSEP s , SIMPLE IRA Plans, and Payroll Deduction IRA s
    • INDEX
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      • --R--
      • --S--
      • --T--
      • --U--
      • --V--
      • --W--
      • --Y--
  • List of Substantive Changes View

DESCRIPTION

Contact Your Account Manager to learn more about our Checkpoint online solutions

PPC's Guide to Small Employer Retirement Plans provides practical guidance for plan advisors, administrators, and fiduciaries for all qualified retirement plan needs - from plan design and administration to termination. It covers plans typically sponsored by small businesses, including profit-sharing plans, 401(k) plans, SEPs, SARSEPs, SIMPLE IRA plans, payroll deduction IRAs, and defined benefit plans.

Real-life examples and more than 130 practice aids help in understanding the complex rules and compliance issues for qualified retirement plans. Sample reports, statements, worksheets, and step-by-step guidance will help you accurately and efficiently complete compliance testing and comply with notice requirements. Quick reference tables help you quickly understand what the reporting and disclosure requirements are as well as the compliance limits that apply to qualified plans.

You'll be able to address nearly every plan issue you might encounter for qualified retirement plans maintained by small employers, including:

  • Fiduciary Liability - Understand the duties of fiduciaries, liabilities of plan fiduciaries for breach of fiduciary duty, and the claims brought by recent court cases
  • Employee Eligibility and Vesting - Understand the rules and consequences surrounding employee eligibility and vesting
  • Nondiscrimination Rules - Know how to maximize benefits for HCEs without violating the nondiscrimination rules
  • Contribution and Deduction Limit - Correctly apply the contribution and deduction limits to avoid excess contributions and deductions and related excise taxes
  • Plan Distributions - Understand rules that apply to plan distributions and complying with notice and rollover requirements
  • Plan Loans - Comply with rules for plan loans to participants, including hardship distributions and avoiding prohibited transactions and deemed distributions
  • Fixing Plan Errors - Identify common plan failures and how to correct errors without risking plan disqualification

Authored by respected internal and external industry experts with decades of practice experience, the Guide is an extensive resource for complying with the complex rules surrounding qualified retirement plans.

Highlights of the Tax Cuts and Jobs Act (TCJA) coverage includes:

  • Preapproved Plan Document Program. The IRS recently issued guidance modifying the IRS preapproved plan document program. Discussion of the modified preapproved plan document program and its effective date is included in this edition. Please see sections 203, 205, and 206.
  • Hardship Distributions. The Bipartisan Budget Act of 2018 expands the types of funds available for hardship distributions made after 2018 and made other changes to the hardship distribution rules. Discussion of the changes to the hardship distribution rules is included in this edition. A new section (Section 904) was added that summarizes the plan distribution relief available for participants affected by recent federally-declared disasters.
  • Plan Loan Offsets. The Tax Cuts and Jobs Act amends the rules for tax-free rollovers of plan loan offsets to provide participants more time to roll over the loan offset amount to an IRA or another employer plan. The new loan offset rules are discussed in Section 1006.
  • DOL Fiduciary Rule. The Fifth Circuit Court of Appeals recently vacated the DOL fiduciary regulation regarding investment advice. In light of this ruling, the five-part test from the 1975 DOL regulations is considered the current rule. A discussion of the Court’s decision and the five-part test can be found in Section 1114.
Additional substantive changes and additions are listed on this page under the Related Resources tab.

TABLE OF CONTENT

  • Small Employer Retirement Plans
    • INTRODUCTORY MATERIAL
    • Chapter 1 Choosing the Right Plan
    • Chapter 2 Establishing and Maintaining a Qualified Retirement Plan
    • Chapter 3 Understanding Eligibility and Vesting Rules
    • Chapter 4 Testing for Minimum Coverage and Participation
    • Chapter 5 Testing For Nondiscrimination
    • Chapter 6 Complying with Limits on Contributions and Benefits
    • Chapter 7 Deducting Employer Contributions
    • Chapter 8 Dealing with Top-heavy Plans
    • Chapter 9 Understanding Distribution Rules
    • Chapter 10 Making Plan Loans
    • Chapter 11 Dealing with Plan Administration
    • Chapter 12 Fixing Qualification Failures
    • Chapter 13 Dealing with DOL Investigations
    • Chapter 14 Terminating a Qualified Plan
    • Chapter 15 Dealing with SEP s , SARSEP s , SIMPLE IRA Plans, and Payroll Deduction IRA s
    • INDEX
      • --4--
      • --A--
      • --B--
      • --C--
      • --D--
      • --E--
      • --F--
      • --H--
      • --I--
      • --K--
      • --L--
      • --M--
      • --N--
      • --O--
      • --P--
      • --Q--
      • --R--
      • --S--
      • --T--
      • --U--
      • --V--
      • --W--
      • --Y--

RELATED RESOURCES

  • List of Substantive Changes View