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• Employee Stock Ownership Plans (ESOP)
• 401(k)/403(b) & Defined Contribution Plans
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• Latest Articles
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• Resources
  • 403(b)
    • 403(b) vs. 401(k) – 2026
    • Details of the SECURE Act – Part Seventeen: 403(b)(9) Church Plans
    • Details of the SECURE Act – Part Sixteen: 403(b) Plan Distributions
    • What Does it Take to be a Non-ERISA 403(b) Plan?
  • Audit
    • New Form 5500 Audit Requirements
    • IRS LESE Program and Compliance Questionnaire
    • Ensuring Participant 401k and loan repayments meet DOL regulations
    • Prioritizing Internal Controls
  • Automatic Enrollment
    • Mandatory Automatic Enrollment Guidance
    • Automatic Enrollment Plan Designs
    • Automatic Enrollment Booklet
  • Calculators
    • How Much to Save
  • Cash Balance Plans
    • Cash Balance Plans Explained – 2026
    • Are You Ready for A Cash Balance Plan?
    • Are You Ready for a Cash Balance Plan?
  • Committees
    • Retirement Plan Committees for 401(k) and 403(b) Plans
  • Compensation
    • Tracking Compensation and Getting It Right
    • Calculation of Earned Income for Self-Employed Individuals
  • Controlled Groups
    • The $70,000 Question
    • Coverage Testing When Spouses Each Own a Business
  • COVID-19/CARES Act
    • IRS Releases Additional Guidance on CARES Act
    • Retirement Plan Provisions in the CARES Act
  • Disability
    • Disability and Workers Comp Considerations in Plans
  • Disqualification
    • Part-Time Employees
    • Tax Consequences of Plan Disqualification
  • Documents
    • Document Retention
    • Form 8955-SSA: Late-Filing Notices
    • 3 Important Retirement Plan Document Deadlines for 2022
    • Document Restatements Required
  • EPCRS
    • Update to Employee Plans Compliance Resolution System (EPCRS)
  • ESOPs
    • ESOP Advantages in Exit Planning
    • Employee Stock Ownership Plans: Impacts from Recent Tax Reform
    • Advantages and Disadvantages of a 1042 Election
    • Promoting Success with Employee Stock Ownership Plans
    • Price Protection in ESOPs
    • Employee Stock Ownership Plans with Closely Held Stock Receive Relief from FASB
    • ESOP Feasibility Studies
    • ESOPs — Obstacles and Solutions
    • Structuring the Sale of Shares to a Leveraged ESOP
    • Baby Boomer Exit Strategies Using a Leveraged ESOP
    • Combining ESOPs and 401(k) Plans
    • Employee Stock Ownership Plans and “Rebalancing”
  • Fee Disclosures
    • Relief for Participant Fee Disclosure Notice Timing
    • Fee Disclosures: What Must Plan Sponsors Do?
  • Fidelity/Fiduciary Bonding
    • Fiduciary Insurance and Fidelity Bond Coverage
    • Bond Initiative
    • Fidelity/Fiduciary Bonding
  • Fiduciary Issues
    • Where 401(k) Plans Go Wrong
    • Fiduciary Rule Changes
    • Cybersecurity 401(k)
    • Late Deposit of Contributions
    • Cybersecurity
    • DOL ERISA Fiduciary Changes
    • What are Prohibited Transactions in Retirement Plans?
    • Profit Sharing Council of America Fiduciary Training Program
    • FAQs on the Conflict of Interest Rule
    • Understanding Revenue Sharing
    • Dispelling the Myth: Is a 3(16) Fiduciary Really Necessary?
    • Why Are Administrative Policies Important?
  • Forfeitures
    • Using the Forfeiture Account
  • Form 5500
    • Details of the SECURE Act – Part Fourteen: Penalties for Late Filing of Form 5500 and 8955-SSA
    • How to Understand and Review Form 5500
    • Increases in Penalty Amounts for Plan Violations
    • New Tax Filing Deadlines
    • Safeguarding Your Plan from Fraud
    • New Compliance Questions on Form 5500 Filing
    • New Form 5500 Reporting Requirements for MEPs
    • New IRS Program Offers Relief for Late Filers of Form 5500-EZ
    • Form 5500 Search
  • Hardship Withdrawals
    • Hardship Distribution – Should You Allow Self-Certification?
    • Hardship Withdrawal Changes under the new Budget Act
    • What You Should Know About the Hardship Withdrawal Process
    • Correct Common Hardship Distribution Errors
    • IRS Topics – Hardship Distributions
  • Highly Compensated and Key Employees
    • Highly Compensated Employees and Key Employees
  • Investments
    • Federal Reserve Interest Rate Increase
    • Alternative Investments
    • Are Retirement Funds Safe from Creditors?
    • DOL Guidance on ESG and Other Investments
    • Selecting and Monitoring Target Date Funds
    • QDIAs under the Pension Protection Act
    • FINRA Issues Notice to Firms on IRA Marketing Practices and Rollovers
    • Annuities in 401(k) Plans
  • Kentucky State Law
    • Kentucky Pension Exclusion 2018
    • Kentucky Child Support Laws and Retirement Plan Distributions
  • Lost Participants
    • Missing Participants
    • Searching for Missing Participants
    • Keep Participants from Becoming Lost!
    • Registry for Unclaimed Retirement Benefits
  • Marketing
    • Gender Pension Gap
    • Winning Retirement Plan Business
  • MyRA
    • MyRA
  • Nondiscrimination Testing
    • Required Annual Tests – 2026
    • Deadlines to Correct for Failed ADP and ACP Testing
    • Administering a Top Heavy Plan
    • Understanding ADP and ACP Testing
  • Nonqualified Deferred Compensation
    • Nonqualified Deferred Compensation Plans
  • Notices
    • The DOL’s New Proposed One Paper Statement Rule & How it Impacts You
    • Electronic Delivery of Participant Notices
    • Required Employee Notices for 401(k) Plans
  • Other Organizations
    • Other Useful Organizations
  • Permitted Disparity
    • Permitted Disparity in Contribution Formula
  • Plan Conversions
    • Managing a Plan Vendor Change
    • Questions to Ask a Plan Recordkeeper
  • Plan Design
    • Retirement Plans Are Evolving—Here’s What It Means for You
    • Coordinating Retirement Plans with Client Exit Planning
    • Small Business Retirement Plan Options – 2026
    • Why Ownership Is Confirmed Each Year
    • “Cross-Testing” In Qualified Profit Sharing Plans – 2026
    • Comparing 7 Defined Contribution Plan Designs – 2026
    • Should A Participant Front Load Their Employee Deferrals?
    • Take Advantage of Cycle 3 Document Restatements
    • Why Some Retirement Plans Do Not Offer Loans to Participants
    • Why Sponsor a Retirement Plan?
    • Private Letter Ruling Addresses Treatment of Student Loan Repayment Benefit
    • 2015 Benchmark Survey Highlights Plan Trends
    • Leading Questions to Discover Sales Opportunities
    • Discretionary vs. Directed Trustee
    • Designing a Retirement Plan for Phased Retirement
    • Vesting: A Look at Retirement Plan Ownership
    • Designing a Defined Contribution Plan
    • Retirement Plans for Restaurants
    • The Ideal 401(k) Platform with Investment Options
    • Why Some 401(k) Plans Have No Match
  • Plan Limits
    • 2026 Employee Benefit Indexed Limitations
    • 2024 Employee Benefit Indexed Limitations
    • 2023 Employee Benefit Indexed Limitations
    • 2022 Employee Benefit Indexed Limitations
    • 2021 Employee Benefit Indexed Limitations
    • 2020 Employee Benefit Indexed Limitations
    • 2019 Employee Benefit Indexed Limitations
  • Plan Sponsor Tips and Help
    • Uncashed Distribution Checks
    • 7 Common Plan Errors and How to Avoid Them
    • 401(k) End of Year Reminder Checklist – 2023
    • Things to Consider Before Retiring
    • 401(k) End of Year Reminder Checklist – 2022
    • What Retirement Policies Should Your 401(k) Plan Have in Place?
    • How Important are Beneficiary Forms?
    • Who is Considered an Employee for Retirement Purposes?
    • Cybersecurity: Is Your Data Protected?
  • Plan Termination
    • Partial Plan Terminations
  • Prevailing Wage
    • Davis-Bacon Plans
    • Shifting Davis-Bacon Dollars into a Qualified Plan
    • Five or More Types of Prevailing Wage by Advantage Resource Inc.
  • QDROs
    • QDRO Payments
  • Records Retention
    • Maintaining Retirement Plan Records
  • Required Minimum Distributions
    • Details of the SECURE Act – Part Two: Provisions Related to Attainment of Age 70.5
    • Required Minimum Distribution Basics
  • Roth Contributions
    • Changes for 2026
    • Roth Elective Deferrals in a 401(k) Plan
    • Roth 401(k) Contributions, From the Participant’s Point of View
    • In-Plan Roth Conversions
  • Safe Harbor Plans
    • Safe-Harbor Leveraging For Small Business, Top-Heavy Retirement Plans – 2026
    • 401(k) Safe Harbor Rules – 2026
    • FAQs: Can I Suspend the Safe Harbor Contribution?
    • Four Safe Harbor Options for 401(k) Plans
  • Same Sex Marriage
    • Update on the Application of the Defense of Marriage Act Ruling
    • Impact of Defense of Marriage Act Ruling on Retirement Programs
  • Saver's Credit
    • The Saver’s Credit – 2026
  • SECURE 2.0
    • Details of the SECURE 2.0 Act: Provisions Related to Catch-Up Contributions and Roth Options
    • Qualified Disaster Distributions and Form 8915-F
    • Four SECURE 2.0 Provisions Plan Sponsors Are Likely to Add
    • SECURE 2.0 Act: Provisions for Implementation in 2025
    • Getting out of a MEP/PEO/PEP is not as easy as you think.
    • Financial Incentives for Employee Participation
    • Details of the SECURE 2.0 Act: Provisions Related to Required Minimum Distributions
    • SECURE 2.0 Guidance
    • Long Term/Part Time Employees – Revised
    • SECURE 2.0 Act: Catch-Up Contributions
    • Details of the SECURE 2.0 Act: Provisions Related Specifically to 403(b) Plans
    • Details of the SECURE 2.0 Act: Provisions Related to Early Distribution Penalties
    • SECURE 2.0 updates to Employee Plans Compliance Resolution System (EPCRS)
    • Details of the SECURE 2.0 Act: Student Loan Matching
    • Tax Credits for Start Up Retirement Plans
    • The SECURE 2.0 Act: Part 2 DB Plans, SIMPLE, IRA, 403(b)/457 plans
    • The SECURE 2.0 Act: Part 1 401(k) Plans
    • Small Employer Plan Credits – SECURE 2.0 ACT
  • SEPs
    • The Simplified Employee Pension (SEP) – 2026
    • SEPs vs 401(k) Safe-Harbor
    • Switching from a SEP to a 401(k)
  • Simple IRAs
    • SIMPLE IRAs vs 401(k) Safe Harbor Plans: What are the differences? – 2026
    • The SIMPLE IRA Plan – 2026
    • Converting a SIMPLE IRA to 401(k) Midyear
    • Simple IRA vs 401(k)
  • Small Employer Credit
    • 4 Small Employer Plan Credits
    • Small Employer Credit for Retirement Plan Start-Up Costs
    • Tax Credit for Small Business Retirement Plan
  • Social Security
    • Social Security Handbook
  • Solo 401(k)
    • What is a Solo 401(k) Plan?
  • Statistics
    • Helpful Statistics
  • Tax Laws
    • Details of the SECURE Act – Part Twelve: Lifetime Income Options
    • Details of the SECURE Act Part Ten: Multiple Employer Plans (MEP) and Pooled Employer Plans (PEP)
    • Details of the SECURE Act – Part Nine: Plan Loans via Credit Cards
    • New Retirement Legislation May Be On The Way: SECURE Act vs. RESA
    • Recent Tax Acts Impacting Retirement Plans
  • The SECURE Act
    • The SECURE Act: Changes for Long-Term/Part-Time Employees
    • Lifetime Income Disclosures
    • The SECURE Act
    • Details of the SECURE Act – Part Fifteen: Inherited IRAs
    • Details of the SECURE Act – Part Thirteen: 529 College Savings Plans
    • Details of the SECURE Act – Part Eleven: Consolidated Form 5500 Filing for Related Plans
    • Details of the SECURE Act – Part Eight: QACA Increase Auto Enrollment Cap
    • Details of the SECURE Act – Part Seven: Due Date for Adopting a New Plan
    • Details of the SECURE Act – Part Six: IRA Enhancements
    • Details of the SECURE Act – Part Five: Small Employer Plan Credit
    • Details of the SECURE Act – Part Four: Withdrawals for Birth or Adoption
    • Details of the SECURE Act – Part Three: Rules Related to Safe Harbor Plans
    • Details of the SECURE Act – Part One: Covering Long-Term Part-Time Workers
  • TPA Services
    • Why Hire an Unbundled Service Provider?
  • Welfare Plans
    • Welfare Plan Filings
• Staff Members
  • Account Executives
    • Becky B.
    • Diana L.
    • Caryn P.
    • Greg G.
    • Andrea B.
    • Amber M. Lloyd
  • New Business
    • Susan MB.
    • Leisha G.
    • Jessica M.
    • Amber M. Lloyd
  • Office Management
    • Deliyanis RF.
    • Aaron L.
    • Jeannette S.
  • Owner
    • Amber M. Lloyd
  • Partners
  • Plan Specialists
    • Jacob W.
    • Owen C.
    • Austin G.
    • Kurt B.
    • Allie B.
    • Erin B.
    • Teresa B.
    • Susan B.
    • Allison C.
    • Hannah T.
    • Sherry F.
    • Ryan S.
    • Margaret W.
    • Jeannette S.