Rolling Over a Cash Balance Plan to an IRA: Step-by-Step
A cash balance plan is one of the most powerful tax-advantaged retirement tools available to …
How to Calculate a ‘Deemed’ Wage for a Prior Service Defined Benefit Plan
Defined benefit and cash balance plans allow for substantial tax deferred contributions. But did you …
What is a Highly Compensated Employee (HCE) in Retirement Plans?
Retirement plans are designed to help both business owners and employees save for the future …
What is the Gateway Test? Cross-Testing Retirement Plans
One of the most powerful retirement plan structures is a combination of a profit-sharing 401(k) …
The Benefits of a 3% Non-Elective Safe Harbor Contribution for Cross Testing
Most Safe Harbor 401(k) plans follow the standard 3-4% employee match. That is usually the …
Testing Requirements When Combining a Cash Balance Plan with a 401(k) Plan
Combining a cash balance plan with a 401(k) plan can be one of the most …