Blog: Retirement Plans

Retirement Plans:
What Is A 401(k) Plan?3/5/2026

A 401(k) plan is a qualified retirement plan with a provision that allows plan participants to defer a portion of their salary into the plan on a tax-favored basis or on a designated Roth contribution basis.

Retirement Plan Training & Certification Program

This type of arrangement is

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Retirement Plans:
Qualification Requirements For A Retirement Plan3/5/2026

To qualify for the special tax treatment offered to qualified Retirement Plans by the Tax Code and IRS, a plan must meet certain qualification requirements, including:

The plan must be in writing ...
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Retirement Plans:
Record Retention For Retirement Plans3/4/2026

A Retirement Plan, by its very nature, requires large amounts of documentation, as well as the need to store and access certain information.

Thus, a record-retention policy should be established that addresses both paper documents and electronic transactions. Plan documents and amendments should be kept for the life of the plan. One never knows when the plan sponsor might get sued by a disgruntled

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Retirement Plans:
Qualified Domestic Relations Orders3/3/2026

A qualified domestic relations order (QDRO) is a legal document, filed with the court, that instructs the Plan Administrator of a Defined Benefit plan how benefits are to be divided between separating or divorcing parties.

The person to whom the participant's interest is transferred is called the "alternate payee." Generally, the alternate payee is the participant's divorcing spouse (including a same-sex spouse), but it could also be a child or other family member to which a court order

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