Author : United States. General Accounting Office
Publisher :
Page : 12 pages
File Size : 37,43 MB
Release : 1988
Category : Deferred compensation
ISBN :
Author :
Publisher :
Page : pages
File Size : 23,20 MB
Release : 1988
Category :
ISBN :
Author : United States. General Accounting Office
Publisher :
Page : 8 pages
File Size : 19,22 MB
Release : 1988
Category : Deferred compensation
ISBN :
Author : William F. Bassett
Publisher :
Page : 56 pages
File Size : 37,9 MB
Release : 1998
Category : 401(K) plans
ISBN :
"This paper examines how workers use 401(k) plans by examining their participation, contribution, and withdrawal decisions. Sixty-five percent of eligible workers participate in 401(k) plans. Employee participation rises with income, age, job tenure, and education. While participation also rises if the employer matches contributions, 401(k) participation does not grow with the rate of matching. When pension plan assets are withdrawn in lump-sum distributions before retirement, just 28 percent of distribution recipients (representing 56 percent of distribution assets) roll over the withdrawn funds into tax-qualified savings plans. Our findings suggest that many workers, particularly those with low incomes, do not use 401(k) plans to save for retirement"--Abstract
Author :
Publisher :
Page : 596 pages
File Size : 38,7 MB
Release :
Category : Finance, Public
ISBN :
Author : Scott Everhart
Publisher : iUniverse
Page : 156 pages
File Size : 38,78 MB
Release : 2017-06-19
Category : Business & Economics
ISBN : 1532017669
Employees have entrusted their retirement assets to your care. Are you making the right decisions? Whether you are a business owner or corporate manager responsible for establishing and maintaining a 401(k) program or an engaged participant interested in plan design, this manual provides practical recommendations on creating and maintaining a best-in-class plan. Three retirement plan professionals help you: Understand how 401(k) plans work and the features that drive successful employee retirement outcomes. Make prudent decisions concerning costs, vendor selection, investments, plan design and operations. Govern your plan to limit liability and protect fiduciaries, while enhancing investment opportunities and helping employees achieve financial security. Moreover, if your organization is a 501(c)(3) not-for-profit agency, foundation, or private school, this manual is applicable in almost all respects to ERISA 403(b) plans. While maintaining a best-in-class 401(k) plan may seem daunting, you can lower costs and provide personalized retirement planning and investment advice to employees all with minimal fiduciary risk. Find out how with The 401(k) Owners Manual.
Author : Leslie E. Papke
Publisher :
Page : 48 pages
File Size : 28,99 MB
Release : 1992
Category : 401(k) plans
ISBN :
401(k) plans differ from traditional employer-sponsored pension plans in that employees are permitted to make pre-tax contributions and the employer may match pan of the contribution. Since participation in these plans is voluntary, the sensitivity of participation and contributions to plan characteristics - notably the employer matching rate -- will play a critical role in retirement saving. Using plan level data from Form 5500s filed annually with the Internal Revenue Service, I find that there is potential for expanding retirement saving through 401(k) plans although there is evidence that the Tax Reform Act of 1986 reduced their attractiveness. Annual employee contributions were reduced by about 4 percent compared to the prior year after controlling for employer match rates. A simple model of employee contributions predicts that participation should increase with the match rate, and that, under reasonable assumptions, contributions will increase as well, but can eventually fall at higher match rates. I find evidence of both these effects. A .05 increase in the matching rate is associated with one to five percent increase in employee contributions.
Author : Empower Retirement
Publisher : Aspen Publishers
Page : 1430 pages
File Size : 39,44 MB
Release : 2020-12-16
Category :
ISBN : 9781543823677
Quite simply, the hunt for specific answers to important questions begins - and ends - with this clear, comprehensive resource. 401(k) Answer Book covers all aspects of plan design and administration, as well as the relationships of 401(k) plans with other types of retirement plans. When participants, sponsors, or service providers ask you questions, this book gives you the answers. 401(k) Answer Book provides coverage of 401(k) plan design, testing, taxation, reporting and disclosure, and termination, and brings you up to date on investment-related topics and regulatory guidance. Written by the experts at Empower Retirement, this comprehensive one-volume desk reference is a must have for pension administrators, benefits managers, fund managers, trustees, accountants, attorneys, human resource professionals, consultants, advisors, and anyone who deals professionally with 401(k) plans. 401(k) Answer Book, 2021 Edition is packed with special features, including: A 401(k) Compliance Calendar An IRS Rollover Chart A chart of key participant disclosures and notices with cross-references to chapters for detailed information Up-to-date sample notice templates for safe harbor 401(k) plan notices, automatic enrollment notices, and QDIA notices (appendices A, B, and C) Sample Section 404(c) checklist Information on rollover rights of nonspouse beneficiaries Model notice for an EIAA Practical information on partial plan terminations, plan mergers, and spinoffs Fiduciary guidelines for selecting an annuity payment option And much more! Previous Edition: 401(k) Answer Book, 2020 Edition, ISBN 9781543817324
Author : United States. Internal Revenue Service
Publisher :
Page : 24 pages
File Size : 47,37 MB
Release : 1996
Category :
ISBN :
Author : United States. Internal Revenue Service
Publisher :
Page : 284 pages
File Size : 50,78 MB
Release : 1990
Category : Individual retirement accounts
ISBN :
