Services - Compliance

Overview | Plan Design | Administration | Compliance | Consulting

Our expertise in ever-changing federal laws and regulations will keep your retirement plan in compliance and, should violations occur, we can provide you with methods of correction.

Performance Of Required Non-Discrimination And Compliance Tests and Analysis, including:
  • Identification of Highly Compensated Employees - IRC §414
  • Identification of Key Employees - IRC §416
  • Coverage Requirements
    • Minimum Coverage Test - IRC §410(b)
    • Minimum Participation Test - IRC §401(a)(26)
  • Contribution Limits
    • Employer Deduction Limitation - IRC §404
    • Minimum Funding Standards - IRC §412
    • Permitted Disparity Limitation - IRC §401(l)
    • Employee Benefit Limitation - IRC §415(b)
    • Employee Contribution Limitation - IRC §415(c)
    • Employee Combined Plan Limitation - IRC §415(e)
  • Top-Heavy Test - IRC §416
  • 401(k) Testing
    • Elective Deferral Limitation - IRC §402(g)
    • Actual Deferral Percentage Test - IRC §401(k)
    • Actual Contribution Percentage Test - IRC §401(m)
    • Multiple Use Test - IRC §401(m)
  • General Non-Discrimination and Compliance Testing
    • General Nondiscrimination - IRC §401(a)(4)
    • Fiduciary Liability - ERISA §404(c)
    • Protected Benefits - IRC §411(d)(6)