Cash Balance Plans – Pitfalls of Using an Investment Rate of Return as the Plan’s Interest Crediting Rate
There are a number of potential issues a plan sponsor may face if they use the investment rate of return as the plan’s interest crediting rate.
GASB Discount Rate Calculation – A Proposal For A Different Approach
You are tasked with determining an appropriate discount rate for determining the Net OPEB liability under the Governmental Accounting Standards Board Statement (GASB) Nos. 74/75 for a closed, underfunded retiree healthcare plan whose plan sponsor plans to make minimal...
Cash Balance Plan Considerations
The number of new Cash Balance Plans continues to rise each year. Here are a few cash balance plan considerations as a popular retirement plan vehicle.
Review Your Retirement Plan
Retirement Plan errors can be costly & time-consuming. Periodically review your retirement plan to avoid issues and ensure it’s operating in compliance.
2019 IRS Operational Compliance List
The 2019 IRS Operational Compliance List has been posted! This guide helps plan sponsors understand the compliance changes effective in the upcoming year.
Initial Required Minimum Distributions (Defined Contribution Plans)
Are you meeting the initial required minimum distributions of your contribution plan? Learn more about what conditions need to be met with Watkins Ross!
Reducing Pension Plan Risk – Updated to Reflect IRS Notice 2019-18
Reducing pension plan risk has become a prudent consideration, especially for those plans that have frozen benefits. De-risk your pension plan today!
Defined Benefit Plans’ Actuarial Equivalence Under Attack: Reasonable Becomes Unreasonable (Opinion)
Recent class action lawsuits are targeting the reasonability of actuarial equivalence factors used in defined benefit plans.
ADP/ACP Testing Deadline
Corrective distributions must be processed by March 15 for a failed ADP/ACP test for a calendar plan year. Take these steps to prepare.
Who Retains The Beneficiary Forms?
A beneficiary form determine who is entitled to the defined contribution retirement plan benefits upon the death of a participant. Is your form current?
Defined Contribution Compliance Calendar
A qualified retirement plan must meet various requirements throughout the year, check out our defined contribution compliance calendar today!
2019 Defined Benefit Plan Compliance Calendar
If you are responsible for administering your company’s defined benefit plan, download our 2019 defined benefit plan compliance calendar.