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SECURE – What It Can Mean for Small Businesses

…MEP requirements. The PEP option will be available starting in 2021. A Group of Plans (GoP) is another new type of arrangement established by SECURE. Here, employers (unrelated, related or part of the same controlled group) can file a single Form 5500 for multiple defined

The End is Near!..or is it? -Part Two

…number on the Income Statement, rigidly defined and almost impossible to stretch. Free Cash Flow, while still an accounting derivative, is reconciled on the Cash Flow statement, and must tie to cash – again, harder to manipulate for cosmetic appearances. So what are these measures…

The Potential New Fiduciary Reality for Plan Sponsors

…must be clearly defined in writing and understood. If your company does not have clearly defined fiduciary roles and responsibilities for your retirement program – and if you are uncertain as to whether your company serves as the named fiduciary, or if you have delegated…

Why Plan Restatements Provide An Ideal Time To Think About Plan Redesign

…comply with these rules in operation, with differing effective dates. Sponsors of defined contribution plans were already required to formally adopt separate amendments (where applicable) over the last several years to demonstrate good faith compliance with some provisions of these rules. Plan sponsors have different…

Cash Balance

…substantial and predictable from year-to-year. These plans are considered a hybrid between a defined benefit plan and a defined contribution plan. Like many plan designs, they have their own jargon and complexities that sometimes get in the way. That alone may present a real competitive…

What is a Multiple Employer Plan (MEP)?

Defined Contribution (DC) or Defined Benefit (DB) plans. Section 413(c) of the Internal Revenue Code and the regulations thereunder establish guidelines for Multiple Employer Plans. A MEP is essentially a single qualified trust established by the plan sponsor that allows unrelated co-adopters to adopt the…

Gross Domestic Product: What It Does and Doesn’t Tell Us

A blog by Frederic P. Slade, CFA, Assistant Vice President, Senior Director of Investments, Pentegra Retirement Services – September 22, 2015 Gross Domestic Product (GDP) is considered the primary economic indicator of the well being of the United States economy. GDP is defined as the…

A Wish List for Santa

…provide a method of turning a portion of a participant’s 401(k) plan into a guaranteed income stream — similar to a defined benefit plan – something pretty nice to find under one’s tree. Santa is of course a busy fellow, especially at this time of…

Managing Money Market Reform

…each account in the fund has a person’s name attached to it. However, institutional money market funds, those designated for defined benefit and similar plans, must transact at a floating NAV, meaning the funds’ net asset value can be above or below $1.00. Both retail…

Market Volatility and the Impact of the Coronavirus

…cutting rates by 50 basis points on an emergency basis on March 3rd. Based on past influenzas, the coronavirus cycle will naturally play out, and hopefully, conditions will improve with the warmer weather, For an investor, maintaining clear objectives and a well-defined investing time horizon…

A Different Kind of GoP

…eligible for consolidated filing, plans must: Consist of defined contribution plans Have the same Trustee Have the same Named Fiduciary/Fiduciaries Have the same Administrator Use the same plan year Provide the same investments or investment options to participants and beneficiaries Even so, GoPs will likely…