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Safe Harbor Plan
A safe harbor 401(k) plan provides eligible plan participants with an employer contribution. In exchange, safe harbor plans allow 401k plans to avoid certain annual required nondiscrimination tests.
ADP and ACP Tests
The actual deferral percentage (ADP) and actual contribution percentage (ACP) tests are two of several nondiscrimination tests a 401(k) plan must satisfy in order to remain compliant with IRS rules. This 3-minute clip will help you understand those two tests.
Affiliated Service Group
An affiliated service group (ASG) should be treated as a single employer for the retirement plan benefit coverage testing. Not knowing your company is part of the ASG can be costly.
Mega Roth Contribution
The Mega Roth Contribution is a tax-shelter strategy available in employer-sponsored 401(k) retirement plans, which allow the employees to make substantial after-tax contributions in addition to their 401k contribution and to transfer their contributions to an employer-designated Roth 401(k) or Roth IRA. Please watch the video below to know more about the Mega Roth Contribution.
Controlled Group Discussion
Not knowing your company is part of the controlled group can be costly. Please watch the video below for more information.
What does an AI actuary look like?
Recently, many clients were asking about purchasing nonconventional investments in a self-directed IRA or a qualified retirement plan. There are some court rulings for your reference. It is highly recommended to consult an ERISA attorney before your move.
- Petitioner used his self-directed IRA to invest an entity: ELLIS v. COMMISSIONER INTERNAL REVENUE
- Petitioners used their self-directed IRAs to purchase American Eagle Coin: MCNULTY v. COMMISSIONER INTERNAL REVENUE
- Petitioner lent his solo 401(k) plan to three entities in which Petitioner owned minority interests: ROLLINS v. COMMISSIONER INTERNAL REVENUE
- Petition used his self-directed IRA owned LLC to do house filpping: NIEMANN v. COMMISSIONER INTERNAL REVENUE
- The end to the Roth IRA stuffing scheme: MAZZEI v. COMMISSIONER INTERNAL REVENUE
- If the IRA or IRA owner is involved in a prohibited transaction, the bankruptcy exemption shield can be pierced, thus allowing retirement funds to be accessed by creditors: DALEY v. MOSTOLLER
written by Zhihua Liu on 1/15/2022 while watching Bill vs. Patriots