Employers
Safe Harbor
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
- 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?
- How do I prove that the reduction in participants was simply due to routine turnover in my business?
- What is considered an employer-initiated severance?
Plan Setup
- Sample plan conversion timeline
- Common plan administrator questions
- I signed the Plan Document, what happens next?
- When will my Guideline plan begin?
- When will employees be invited to create their accounts?
- First payday with contributions
Nondiscrimination Testing
- Coverage Test
- Limit Tests
- Compliance Testing: The Top-Heavy Test
- Compliance Testing: The ADP and ACP Tests
- Compliance testing: What plan sponsors need to know
- Safe Harbor plans help you avoid year-end plan corrections
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
Contributions
- What happens if you have a payroll correction and need to reverse 401(k) contributions?
- Running a Special Payroll (Bonus, Off Cycle, Commission Pay)
- What are Lost Earnings?
- What are profit sharing and nonelective contributions?
- How are employer matching contributions calculated?
- What are my employer matching contribution options?
Managing Active Plans
Government Filings
- How do I read my Form 5500-SF?
- Does my plan require an audit with the Form 5500 filing?
- Where can I find the Form 5500 filed by Guideline?
- Does Guideline handle Form 5500 filings?
- When is the Form 5500 filing due?
- What is a Form 5500?