Plan Design

Plan Design Commentaries

Date	Subject	Title
03/14/11	Elective Deferrals	Plan Document Deferral Limits
01/25/11	Leased EE	Leased Employee Definition
07/01/10	Safe Harbor	Exclude HCEs from SH Contribution
06/21/10	Safe Harbor	Short Plan Year from Plan Termination
03/11/10	Top Heavy	Top Heavy Often Forgotten Rules
01/19/10	2010 Deadlines	Determination Letter Cutoffs
09/18/09	Comp. Exclusions	Compensation Ratio Testing
09/03/09	Compliance	Rollovers as Bus. Start-ups (ROBS)
12/15/08	Interim Valuation	Interim Valuation
10/10/08	Comparison	SIMPLE, Safe Harbor 401(k), QACA
07/03/08	Basics	The ABCs of Controlled Groups
07/23/09	Plan Design	Solo-(k)
12/20/07	Prototype Plan	Cross-tested Prototype Plan
12/29/08	Popular	Increase in 457 Plan Sponsorship
08/21/09	QAB	Part-Time/Seasonal Plan Wording
07/13/07	Chart	SEP, Profit Sharing, Money Purchase and Defined Benefit
03/09/06	Determination Letters	Favorable Determination Letters
07/07/06	AgeWt/DB, Cash Bal	Comparison Chart
11/16/07	Predecessor Employer	Predecessor Employer Rules
11/17/05	Definition	Non-Resident Alien Definition
12/17/03	Transition Rules	Transition Rules for PEOs, Rev. Proc 2003-86
03/15/05	Eliminating	Procedure for Eliminating QJSA from a Plan
06/05/03	Prop Regs.	Deemed IRA Proposed Regulations
07/23/04	Final Regs.	Final Deemed IRA Regulations

Plan Design FAQs

Date	Subject
11/20/09	Multiple Employer Plan on a Volume Submitter?
10/09/09	Top-Paid Group Election and 5% Owners
06/26/09	Post-Rehire Rules from the Final Auto Enrollment Regs
04/24/09	Compensation — Section 3401(a) as Plan's Default
04/03/09	Safe Harbor 401(k), Exclude HCEs?
10/26/07	Safe Harbor 401(k), 1 of 3 Partners & NHCE?
10/05/07	SIMPLE IRA to a Safe Harbor 401(k) Plan, Jan. 1 Timing
10/05/07	DB Lifetime Limit?
10/05/07	Deadline to Start a Safe Harbor 401(k)
10/05/07	Adoption Agreement for Davis-Bacon Plan
08/23/07	QACA 6% Auto Enroll Avoids Escalator?
06/09/05	SEP and Simple IRA in Bankruptcy Estate
02/20/04	Base Integration Formula; Forfeiture Reallocation
07/23/09	Sole Proprietor DB Minimum Funding >25% Comp. Can DC Deductible Contributions be Made?
06/24/02	Profit Sharing Plan After Years of No Contributions

To learn more, call 973-492-1880 or e-mail info@mhco.com.