Browse By Topic
A
- ACCRUAL OF BENEFITS
- ACTUARIAL TERMS
- ADP AND ACP TESTING
- AGE DISCRIMINATION
- AMENDMENT OF PLAN
- AMERICAN JOBS CREATION ACT OF 2004
- ANNUITY FACTOR TABLES
- ANTI-CUTBACK RULE
- ANTIASSIGNMENT RULE
- APPROVAL PROCESS
- AUDIT
- AVERAGE COMPENSATION
B
C
- CASH BALANCE PLANS/STATUTORY HYBRID PLANS
- CATCH-UP CONTRIBUTIONS
- CHECKLISTS
- COLLECTIBLES
- Community property interest
- COMPENSATION
- COMPENSATION DOLLAR LIMIT
- CONSUMER FINANCIAL PROTECTION BUREAU
- COVERAGE TESTING
D
- DAILY VALUATION
- DAVIS-BACON PLANS
- DEDUCTION LIMITS
- DEFINED BENEFIT PLAN
- DEPARTMENT OF LABOR
- DESIGNATED ROTH CONTRIBUTIONS
- DISASTER RELIEF
- DISCLOSURE TO PARTICIPANTS AND BENEFICIARIES
- DISTRIBUTIONS
- DODD-FRANK FINANCIAL REFORM LEGISLATION
E
- EDUCATION IRA (COVERDELL EDUCATION SAVINGS ACCOUNTS)
- EGTRRA (ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001)
- ELECTIVE DEFERRALS
- ELIGIBILITY RULES
- ELIGIBLE COMBINED PLAN (?DB-K? PLAN)
- EMERGENCY ECONOMIC STABILIZATION ACT OF 2008 (EESA)
- EMPLOYEE
- EMPLOYEE CONTRIBUTIONS
- EMPLOYER
- EMPLOYER CONTRIBUTIONS
- EMPLOYER SECURITIES
- ENFORCEMENT OF ERISA
- ERISA §4044
- ESCHEAT
- ESOPs
- ESTATE AND GIFT TAXES
- EXCESS BENEFIT PLANS
- EXCESS RETIREMENT ACCUMULATIONS AND DISTRIBUTIONS (IRC §4980A)
- EXCISE TAXES AND PENALTIES
- EXCLUSIVE BENEFIT RULE
- EXPATRIATION
- EXPENSES OF THE PLAN
F
- FACTOR TABLES
- FDIC INSURANCE
- FIDUCIARY
- FIDUCIARY DUTY
- FIDUCIARY LIABILITY
- FOREIGN BANK ACCOUNT REPORT
- FORM 5330
- FORM 5500 SERIES
G
H
I
- INCORPORATION OF UNINCORPORATED ENTITY
- INDEPENDENT CONTRACTOR
- INDEXED DOLLAR LIMITS
- INSURANCE
- INTEREST RATES
- INTERNAL REVENUE SERVICE
- IRAs
J
L
- LAST DAY EMPLOYMENT REQUIREMENT FOR ALLOCATIONS
- LIFE EXPECTANCY PERIODS
- LONGEVITY INITIATIVES
- LUMP SUM DISTRIBUTIONS
M
- MALPRACTICE CLAIMS
- MAP-21 (MOVING AHEAD FOR PROGRESS IN THE 21st CENTURY ACT)
- MATCHING CONTRIBUTIONS
- MERGERS, SPIN-OFFS, AND TRANSFERS OF PLAN ASSETS
- MILITARY SERVICE
- MINIMUM DISTRIBUTION RULES (IRC §401(a)(9))
- MINIMUM FUNDING RULES
- MISSING PARTICIPANTS OR BENEFICIARIES
- MONEY PURCHASE PLAN
- MULTIPLE EMPLOYER PLAN
N
- NONDISCRIMINATION TESTING (IRC §401(a)(4))
- NONQUALIFIED DEFERRED COMPENSATION ARRANGEMENTS
- NONRESIDENT ALIENS
O
P
- PARTICIPANT
- PARTICIPANT LOANS
- PARTICIPANT-DIRECTED INVESTMENTS
- PBGC
- PENSION PLAN
- PENSION PROTECTION ACT OF 2006 (PPA 2006)
- PERMITTED DISPARITY
- PHASED RETIREMENT
- PLAN
- PLAN ADMINISTRATION
- PLAN ASSETS
- PLAN DESIGN
- PLAN DISQUALIFICATION
- PLAN TERMINATION
- PROFIT SHARING PLAN
- PROHIBITED TRANSACTIONS
- PUERTO RICAN PLAN
Q
R
- REGULATION Z
- RELATED ORGANIZATIONS
- REPORTING REQUIREMENTS
- REVERSION OF PLAN ASSETS TO EMPLOYER
- ROLLOVERS
- ROTH CONVERSIONS
- ROTH IRAs
S
- S CORPORATIONS
- SAFE HARBOR 401(k) PLANS
- SARBANES-OXLEY ACT OF 2002
- SAVER ACT
- SAVER?S CREDIT (IRC §25B)
- SCRIVENER?s ERROR DOCTRINE
- SECTION 401(k) PLANS
- SECTION 403(b) PLANS
- SECTION 415 LIMITS
- SELF-EMPLOYED INDIVIDUALS
- SEPs
- SEX DISCRIMINATION
- SIMPLE-401(k) PLANS
- SIMPLE-IRA PLANS
- SMALL BUSINESS JOB PROTECTION ACT OF 1996
- SMALL BUSINESS JOBS AND CREDIT ACT OF 2010
- STOCK BONUS PLAN
- SURPLUS ASSETS
T
U
V
W