• This testing is necessary if your plan provides for Salary Reduction, Matching or Voluntary Contributions.

• This testing is necessary to determine if contributions are nondiscriminatory in favor of Highly Compensated Employees.
• Outlines "safe harbor" types of allocations and testing requirements for cross-testing.
• Applied in conjunction with 410(b) testing.
• All plans are subject to these rules.

• This testing is necessary to determine if the plan covers a nondiscriminatory group of employees.
• This testing also is necessary to determine if contributions are nondiscriminatory.
• All plans are subject with these rules.

• We will determine who are the Key and HCE employee as defined by the Code.

• This testing is necessary to determine if minimum employer contributions are required.

• We will determine who is eligibility to enter the plan and who is eligible to receive contributions.
• We will track participant vesting.

• Discretionary employer, Safe harbor, Class allocated, Age based allocations, Matching, Integrated with the Taxable Wage Base.
• Cash Balance and traditional Defined Benefit.
• Maximize deductible contributions.
• Limit contributions to the Annual Additions Limit.

• We provide trust accounting on the plan's valuation date(s).
• Participant Statements.

Form 5500 and Schedules

• Required annual reporting to the Department of Labor or Internal Revenue Service.
• We will prepare a signature or file ready report.
• Some plans are or will be required to file Form 5500EZ or 5500SF.
• We will prepare the forms and schedules required for your plan.

Summary Annual Report

• This is generally a 1 page report that must be distributed to the plan particiapnts and beneficiaries once a year.
• This report summarizes the plan's financial activity, insurance, investments, participant and beneficiaries rights to additional information and provides the participant with contact information for the plan administrator and the Department of Labor.

• We provide year end reporting that consists of the nondiscrimation testing, contribution allocations, Form 5500 and Schedules, Participant Statements, Employee Census and Participant vesting.
• We can provide either traditional paper bound reports or paperless reports. 

• Distributions occur when an employee terminates employment or alternate payee removes their money from the plan.
• We will provide the necessary paperwork to process the distribution and required participant notices.
• We will ensure the proper vesting is applied to the account and that forfeitures are move to a segregated account for future plan use.

• Withdrawals occur when a participant is still employed and wishes to take money out of the plan.
• There are very strict requirements before a withdrawal can occur.
• We will provide the necessary paperwork to process a withdrawal and required participant notices if plan provisions allow.
• Plan provisions do not have to allow for participant withdrawals.

• Participants may have the right to borrow money on their account from the plan with the promise to repay it.
• We will provide the necessary paperwork to process a loan, include the amortization schedule, promissory note and other paperwork necessary for the investment company.

• Safe Harbor, QDIA, QACA, EACA, ACA, PPA and Blackout.
• The record keeper, financial institution or custodian may provide some of these for you. 

• Available to conduct employee meetings or inconjunction with the Financial Institution Representative.