The Retirement Plan Blog

The passage of the Tax Reform and Jobs Act (“TRJA”) in 2018 made entity selection an important part of tax planning. The TRJA made fundamental changes affecting individual and entity tax rate...

https://www.retirementplanblog.com/401k-plans/the-elephant-in-the-room-for-erisa-purposes-could-be-that-other-company/

The recent Department of Labor’s re-proposed Fiduciary Rule has generated many opinions on how it will affect fiduciary service models. One constant, however, cuts through all of the debate: th...

https://www.retirementplanblog.com/401k-plans/the-fiduciary-hierarchy/

As we near the end of the year, many business owners rush to establish retirement plans to capture calendar fiscal year tax deductions. If you’re one of those small business owners, you may als...

https://www.retirementplanblog.com/401k-plans/take-credit-for-setting-up-a-retirement-plan/

A recent court decisions and the Settlement Agreement in a Department of Labor (DOL) enforcement action against an institutional ESOP trustee provide new guidelines for trustees and other ESOP fi...

https://www.retirementplanblog.com/employee-stock-ownership-plans/u-s-supreme-court-and-department-of-labor-provide-new-guidance-for-esop-trustees/

In theory, employee ownership through an Employee Stock Ownership Plan (ESOP) is an almost perfect idea, since it benefits employees and businesses equally and simultaneously. Shares are allocate...

https://www.retirementplanblog.com/employee-stock-ownership-plans/does-everyone-want-to-be-an-owner/

I’m a big NBA fan, and I love those time traveling Kia commercials featuring Blake Griffin, the All Star forward of the Los Angeles Clippers.He’s in his Kia Optima and says, "Kia, take me bac...

https://www.retirementplanblog.com/401k-plans/erisa-take-me-back-to-1982/

As planning opportunities continue to emerge from the American Taxpayer Relief Act of 2012 (ATRA), the increase in federal income tax rates and capital gains tax rates may make qualified plans mo...

https://www.retirementplanblog.com/employee-stock-ownership-plans/american-taxpayer-relief-act-of-2012-can-be-beneficial-to-esops/

Each year the Internal Revenue Service announces the cost-of-living adjustments applicable to qualified retirement plans for the following year. Unlike 2001 in which most limits did not change fr...

https://www.retirementplanblog.com/401k-plans/irs-announces-2012-dollar-limits-on-contributions-and-benefits/

For a business owner choosing a retirement plan, it’s kinda like those compare and contrast essay questions on college exams. Except this time, it’s real life and a lot more complicated than ...

https://www.retirementplanblog.com/401k-plans/comparing-and-contrasting-retirement-plans-for-business-owners/

Most annual retirement plan limits are indexed to inflation; and because of the decline in the Cost of Living Index in 2009, many of the limits remained unchanged for 2010. Following are the key ...

https://www.retirementplanblog.com/401k-plans/2010-retirement-plan-limits-unchanged-but-have-future-implications/