by ERapp | Apr 26, 2014 | News and Articles
The safe harbor 401(k) plan roared onto the scene in 1998 as a new design that allowed company owners and other highly compensated employees to maximize their salary deferrals even when other employees contributed at relatively low levels. Over the last 16 years,...
by ERapp | Feb 26, 2014 | News and Articles
A boomerang employee (as we will use that name in this article) is, quite simply, one who leaves and then comes back to work?a rehire. As is so often the case, the retirement plan rules related to rehires are quite different than those that apply to other areas of...
by ERapp | Dec 26, 2013 | News and Articles
Signed into law in 1996, the federal Defense of Marriage Act (DOMA) is a small law that has caused big controversy. Introduction and Background DOMA is small in the sense that it consists of only three sentences, making it shorter to include the full text of the law...
by ERapp | Oct 26, 2013 | News and Articles
Retirement plans are complicated beasts. The Pension Protection Act of 2006 was more than 1,000 pages long; one of the main reference books that retirement plan professionals use is more than 7,000 pages long; and there are countless other sets of rules and...
by ERapp | Aug 26, 2013 | News and Articles
As the national economy continues its recovery, more and more businesses are beginning to see their financial situations improve to near pre-recession levels. Companies that have not thought about making profit sharing contributions for years are starting to consider...
