First In A Series
It was not a dark and stormy night--at least it didn't start out that way. Instead, it was a sunny and calm afternoon, and a routine year-end review meeting was taking place between the owners of SMALLCO (a manufacturing ...
[Read more] about Employee Aggregation Rules: What You Don’t Know Can Hurt You
Resources
Employee Aggregation Rules: Controlled Groups
Second In A Series
In our last episode we left our heroes spending a dark and stormy night arguing about who screwed up and failed to recognize that SMALLCO and SMALL Vineyards had to be considered one employer for employee benefit plan ...
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Employee Aggregation Rules: Affiliated Service Groups
Third In A Series
In the first two installments of this series on the aggregation of employers and employees, we spent a dark and stormy night with the owners of SMALLCO and SMALL Vineyards and their advisors learning about the controlled group ...
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Employee Aggregation Rules: Leased Employees
Fourth And Final (Whew!!) Of A Series
In our first three action-packed episodes on the aggregation of employers and employees, we spent a dark and stormy night with the owners of SMALLCO and SMALL Vineyards and their advisors learning about the ...
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Pension Actuaries: Do You Need One For Your Plan?
The role of the pension actuary on the retirement plan team …
Actuaries are well trained in determining pension liabilities and costs and can often quote the pension sections of the Internal Revenue Code verbatim. But do you need one? Do you have ...
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The Employee Plans Compliance Resolution System (EPCRS): When Haste DOESN’T Make Waste
I can still hear my mother saying it, "Haste makes waste, Marcel." And it is true in many situations – acting too quickly can cause mistakes that waste time and money. But it isn't always the case with qualified plan failures. In most cases, timely ...
[Read more] about The Employee Plans Compliance Resolution System (EPCRS): When Haste DOESN’T Make Waste