ERISA
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Calculating earned income for self-employed individuals in 401(k) plans
Learn how earned income is calculated for self-employed 401(k) contributions and how factors like business structure and deductions can affect the final amount.
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The basics of the 401(k) and Roth coverage test
Coverage testing is one of the annual compliance tests that 401(k) and Roth plan sponsors must perform each year. Here are some FAQs to help you fulfill your responsibilities and keep your plan compliant.
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How stable value funds work
Stable value funds aim to protect principal, deliver consistent returns, and provide steady income in qualified retirement plans. Learn how they work and what they can bring to your plan.
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Best practices for ERISA retirement plan fiduciaries
The rules for retirement plan fiduciaries are set out by the Employee Retirement Income Security Act of 1974 (ERISA). We’ve outlined key best practices to help fiduciaries navigate their plan governance, investments, operations, and other duties.
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14 answers you should know about 401(k) eligibility and vesting
Eligibility and vesting among the most profound decisions you make about a 401(k) plan. Based on a thorough review of ERISA regulations, here’s some bite-sized information to help you understand the basics.
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401(k) plan design: deciding who’s eligible
Employer-sponsored retirement plans play a significant role in attracting and retaining employees, with 401(k) plans leading the pack.
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401(k) nondiscrimination testing—a guide for plan sponsors and other fiduciaries
Nondiscrimination tests are designed to prove that qualified retirement plans aren’t just benefiting the highly compensated. Here's a review of how these tests work—and the penalties plan sponsors can pay if they get a failing grade.
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The importance of offering 401(k) loans with guardrails
Offering 401(k) loans with guardrails can help encourage responsible borrowing. Learn how to create a loan policy that provides access while helping participants keep their savings on track.
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Tips for creating a prudent governance process for your retirement plan
Proper plan governance does more than help a retirement plan run smoothly. It helps plan fiduciaries demonstrate that they acted prudently. Get tips for building a prudent governance process.
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Bundled or unbundled 401(k) plan—which is right for you?
401(k) plan services are often described as bundled or unbundled. Find out what this means and factors to consider when deciding which approach may be suitable for your plan.
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