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Roth Won’t Remedy ‘Pass-Through’ Problem
A recent headline suggests that a Roth election could “mitigate” the retirement plan issues identified with a mismatch in tax rates for pass-through entities – but that falls well short of solving the...
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Case of the Week: Active Plan Participant Making an IRA Contribution
The ERISA consultants at the Retirement Learning Center Resource regularly receive calls from financial advisors on a broad array of technical topics related to IRAs, qualified retirement plans and...
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Markets Make Mark on Retirement Plan Assets
Updated data from government filings finds that plans, participants and benefits all increased between 2014 and 2015 — but for the first time since 2008, total amount of assets held by pension plans...
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Case of the Week: IRC §401(h) Plans
The ERISA consultants at the Retirement Learning Center Resource regularly receive calls from financial advisors on a broad array of technical topics related to IRAs, qualified retirement plans and...
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READER POLL: Ranking Executive Order Prospects and Impacts
Just ahead of the Labor Day weekend, President Trump signed an executive order directing the Labor and Treasury departments to consider several new retirement initiatives. But what do NAPA Net readers...
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NQ Plan Mission Now Focuses on ‘Mission Critical’ Workers
Executive comp was once the focus of nonqualified plans, but these days the emphasis is on “mission critical” workers. Nonqualified plan designs offer a unique opportunity for collaborative discussions...
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Case of the Week: Comparing Profit Sharing Allocation Formulas
The ERISA consultants at the Retirement Learning Center Resource regularly receive calls from financial advisors on a broad array of technical topics related to IRAs, qualified retirement plans and...
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Case of the Week: ‘Like Plans’ for Lump Sums
The ERISA consultants at the Retirement Learning Center Resource regularly receive calls from financial advisors on a broad array of technical topics related to IRAs, qualified retirement plans and...
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IRS Announces Contribution, Benefit Limits for 2019
The IRS has announced cost-of-living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2019. The 2019 limits are contained in Notice 2018-83,...
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Portman, Cardin Introduce Sweeping Retirement Reform Legislation
In the waning days of the 115th Congress, the bipartisan duo of Sens. Rob Portman (R-OH) and Ben Cardin (D-MD) unveiled one of the most comprehensive pieces of retirement security legislation proposed...
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