Employers
Contributions
- ★ What happens if you have a payroll correction and need to reverse 401(k) contributions?
- Employer contributions from the employer’s perspective
- Employee salary deferrals from the employer’s perspective
- How can I review past payroll contributions?
- Tips before uploading your payroll
- Common errors uploading your payroll report
Safe Harbor
Nondiscrimination Testing
- ★ Compliance testing: What plan sponsors need to know
- My plan failed the ADP compliance test; how and when are corrections made?
- Coverage Test
- Limit Tests
- Compliance Testing: The Top-Heavy Test
- Compliance Testing: The ADP and ACP Tests
Plan Design Risks
- Plan Design Risk: Employee options can equal ownership
- Ownership Attribution of Related Employees
- Plan Design Risk: Large employee wage discrepancy
- Plan Design Risk: Small Number of Participants
- Plan Design Risk: S-Corporations with Low Owner’s Wages
- Avoid plan design pitfalls: Finding the Goldilocks Match
Classifying Ownership
General
- ★ Changes to your 401(k) plan
- Plan fees and expenses from an employer perspective
- Insurance and ERISA Bonding
- What are the levels/permissions of administrators for my plan?
- What level of administrator are you?
- What happens if I fail to inform Guideline of a potential partial plan termination?
Plan Design
- Plan Design Risks, Pitfalls, and Best Practices
- Mitigate Plan Design Challenges: Short Year/ Late Year Plans
- Mitigate Plan Design Challenges: Fluctuating or Unpredictable Income
- Creating the Optimal Plan
- Changes to the 401(k) Plan
- Eligibility
Annual Limits
Managing Active Plans
Government Filings
- What is the 5500-EZ Form?
- Which 5500 form do I need to fill out this year?
- What’s the difference between the Form 5500-EZ and the Form 5500-SF?
- How to select a plan auditor
- How long does a plan audit take?
- When is a 401(k) plan audit required?