5500 Preparer's Manual for 2017 Plan Years


Book Description

The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. Written by experts in the field of Form 5500 preparation, the 2017 Plan Years edition provides: Up-to-date, line-by-line explanations, making it easy to prepare forms for filings. At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more. Easy to understand Practice Pointers and Items to Note throughout Prevent filing rejections with all EFAST2 edit checks conveniently noted at each applicable line item. Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software. Our popular most current NAIC Codes Listing for accurate Schedule A completion. DOL and IRS Internet links throughout for easy reference. The 2017 Plan Years edition has been completely updated to include guidance on: Changes to the 2017 Form 5500 series as well other forms (including Form SS-4 and Form W-12). Overview of proposed Form 5500 modernization changes for 2019 or later plan years as they apply to each schedule. Proposed requirement for 2019 or later Form 5500 reporting for both large and small health plans to file a proposed Schedule J (Group Health Plan Information), in addition to completing certain Form 5500 elements. Late filings, the DOL's Delinquent Filer Voluntary Compliance (DFVC) Program, and the latest IRS rules that must be satisfied in order to qualify for full relief under DFVC. How to qualify for relief from the audit requirements that apply to small pension plans. DOL Fiduciary Rule updates and implementation effective dates. Administrative guidelines to address situations where plan participants are due their benefit but cannot be located. The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans. And much more! Previous Edition: 5500 Preparer's Manual for 2016 Plan Years, ISBN 9781454883654




5500 Preparer's Manual for 2018 Plan Years (IL)


Book Description

The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. Written by experts in the field of Form 5500 preparation, the 2018 Plan Years edition provides: Up-to-date, line-by-line explanations, making it easy to prepare forms for filings. At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more. Easy to understand Practice Pointers and Items to Note throughout Prevent filing rejections with all EFAST2 edit checks conveniently noted at each applicable line item. Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software. Our popular most current NAIC Codes Listing for accurate Schedule A completion. DOL and IRS Internet links throughout for easy reference. The 2018 Plan Years edition has been completely updated to include guidance on: Changes to the 2017 Form 5500 series as well other forms (including Form SS-4 and Form W-12). Overview of proposed Form 5500 modernization changes for 2019 or later plan years as they apply to each schedule. Proposed requirement for 2019 or later Form 5500 reporting for both large and small health plans to file a proposed Schedule J (Group Health Plan Information), in addition to completing certain Form 5500 elements. Late filings, the DOL's Delinquent Filer Voluntary Compliance (DFVC) Program, and the latest IRS rules that must be satisfied in order to qualify for full relief under DFVC. How to qualify for relief from the audit requirements that apply to small pension plans. DOL Fiduciary Rule updates and implementation effective dates. Administrative guidelines to address situations where plan participants are due their benefit but cannot be located. The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans. And much more! Previous Edition: 5500 Preparer's Manual for 2017 Plan Years, ISBN 9781454898832




5500 Preparer's Manual for 2016 Plan Years


Book Description

The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. Written by an expert in the field of Form 5500 preparation, the 2016 Plan Years edition provides: Up-to-date, line-by-line explanations, making it easy to prepare forms for filings At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software And more The 2016 Plan Years edition has been completely updated to include guidance on: Discussion of the Form 5500 2019 plan year proposed modernization changes DOL proposed annual compliance reporting for small plans that are currently exempt from annual reporting to file a newly proposed Schedule J (Group Health Plan Information), in addition to completing certain Form 5500 elements Detailed listings of ERISA and non-ERISA health and welfare benefits to clarify which are required to be reported on a Form 5500 filing ERISA Filing Acceptance System 2 (EFAST2) processes and requirements for mandatory electronic filing and how to amend the Form 5500 filings using the electronic system Late filings, the DOL's Delinquent Filer Voluntary Compliance (DFVC) Program, and the latest IRS rules that must be satisfied in order to qualify for full relief under DFVC Information about the new IRS compliance questions appearing on Form 5500-EZ as well as Schedules H, I, and R and which items should not be completed for 2016 plan years How to qualify for relief from the audit requirements that apply to small pension plans And much more




5500 Preparer's Manual for 2015 Plan Years


Book Description

The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. Written by an expert in the field of Form 5500 preparation, the 2015 Plan Years edition provides: Up-to-date, line-by-line explanations, making it easy to prepare forms for filings At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software And more! The 2015 Plan Years edition has been completely updated to include guidance on: ERISA Filing Acceptance System 2 (EFAST2) processes and requirements for mandatory electronic filing and how to amend the Form 5500 filings using the electronic system Late filings, the DOLand’s Delinquent Filer Voluntary Compliance (DFVC) Program, and the latest IRS rules that must be satisfied in order to qualify for full relief under DFVC Information about the new IRS compliance questions appearing on Form 5500-EZ as well as Schedules H, I, and R and why it may be advisable to forego completing those items for 2015 plan years How to qualify for relief from the audit requirements that apply to small pension plans How to prepare and submit current and late filings of the Form 8955-SSA, as well as the mandatory electronic filing rules that apply to most filers The attachment to Form 5500 series that identifies employers participating in multiple employer plans (MEPs) The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans And much more







5500 Preparer's Manual for 2019 Plan Years


Book Description

The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle required annual Form 5500 filings for both pension benefit and welfare benefit plans--and more! Written by experts in the field of Form 5500 preparation, the 5500 Preparer's Manual, 2019 Plan Years edition, includes: The SECURE Act and its impact on the Form 5500 filing Up-to-date, line-by-line explanations, making it easy to prepare forms for filings At-a-glance charts and examples covering key requirements, filing summaries, due dates, penalties, and more Steps to prepare for and understand a DOL or IRS Audit DOL and IRS Internet links throughout for easy reference - Easy-to-understand Practice Pointers and Items to Note throughout! Step-by-step instructions for electronic filing, including electronic signatures, transmission, and accessing government software Our popular-most current NAIC Codes Listing for accurate Schedule A completion EFAST2 edit checks conveniently noted at each applicable line item The 2019 Plan Years edition has been updated to include guidance on: Changes to the 2019 Form 5500 series as well as other forms (including Forms SS-4 and W-12) The latest model language issued for summary annual reports and annual funding notice disclosures required of certain plans - The impact of the change to the limited scope audit Late filings, the DOL's DFVC Program, and the IRS's Permanent Relief for Late Filers of Form 5500-EZ to qualify for full relief of a late filing How to qualify for relief from the audit requirements that apply to small pension plans And much more! Note: Online subscriptions are for three-month periods.




Mandated Benefits 2017 Compliance Guide


Book Description

Mandated Benefits 2017 Compliance Guide is a comprehensive and practical reference manual covering key federal regulatory issues that must be addressed by human resources managers, benefits specialists, and company executives in all industries. This comprehensive and practical guide clearly and concisely describes the essential requirements and administrative processes necessary to comply with all benefits-related regulations. It covers key federal regulatory issues that must be addressed by human resources managers, benefits specialists, and company executives across all industries. Mandated Benefits 2017 Compliance Guide includes in-depth coverage of these and other major federal regulations: PPACA: Patient Protection and Affordable Care Act HIPAA: Health Insurance Portability and Accountability Act Wellness Programs: ADA and GINA regulations FLSA: final rule on white collar exemptions Mental Health Parity Act Executive Order 13706: Paid Sick Leave for Federal Contractors AAPs: proposed and final rules Pay Transparency Act Mandated Benefits 2017 Compliance Guide helps take the guesswork out of managing employee benefits and human resources by clearly and concisely describing the essential requirements and administrative processes necessary to comply with each regulation. It offers suggestions for protecting employers against the most common litigation threats and recommendations for handling various types of employee problems. Throughout the Guide are numerous exhibits, useful checklists and forms, and do's and don'ts. A list of HR audit questions at the beginning of each chapter serves as an aid in evaluating your company's level of regulatory compliance. In addition, Mandated Benefits 2017 Compliance Guide provides the latest information on: Retirement Savings Plans and Pensions Pay Practices and Administration Life and Disability Insurance Family and Medical Leave Workplace Health and Safety Substance Abuse in the Workplace Recordkeeping Work/Life Balance Managing the Welfare Benefits Package And much more!







Audit Risk Alert


Book Description

The increasing complexity of employee benefit plan auditing and increased focus by the DOL have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. A targeted discussion on new developments, issues auditors may face in their current audits, as well as a look at what’s in the pipeline that may affect their engagements is provided. Updates include: FASB ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) FASB ASU No. 2015-10, Technical Corrections and Improvements FASB ASU No. 2015-12, Plan Accounting: Defined Benefit Pension Plans (Topic 960), Defined Contribution Pension Plans (Topic 962), Health and Welfare Benefit Plans (Topic 965): (part I) Fully Benefit-Responsive Investment Contracts, (part II) Plan Investment Disclosures, (part III) Measurement Date Practical Expedient FASB ASU No. 2017-06, Employee Benefit Plan Master Trust Reporting FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities




The White Coat Investor


Book Description

Written by a practicing emergency physician, The White Coat Investor is a high-yield manual that specifically deals with the financial issues facing medical students, residents, physicians, dentists, and similar high-income professionals. Doctors are highly-educated and extensively trained at making difficult diagnoses and performing life saving procedures. However, they receive little to no training in business, personal finance, investing, insurance, taxes, estate planning, and asset protection. This book fills in the gaps and will teach you to use your high income to escape from your student loans, provide for your family, build wealth, and stop getting ripped off by unscrupulous financial professionals. Straight talk and clear explanations allow the book to be easily digested by a novice to the subject matter yet the book also contains advanced concepts specific to physicians you won't find in other financial books. This book will teach you how to: Graduate from medical school with as little debt as possible Escape from student loans within two to five years of residency graduation Purchase the right types and amounts of insurance Decide when to buy a house and how much to spend on it Learn to invest in a sensible, low-cost and effective manner with or without the assistance of an advisor Avoid investments which are designed to be sold, not bought Select advisors who give great service and advice at a fair price Become a millionaire within five to ten years of residency graduation Use a "Backdoor Roth IRA" and "Stealth IRA" to boost your retirement funds and decrease your taxes Protect your hard-won assets from professional and personal lawsuits Avoid estate taxes, avoid probate, and ensure your children and your money go where you want when you die Minimize your tax burden, keeping more of your hard-earned money Decide between an employee job and an independent contractor job Choose between sole proprietorship, Limited Liability Company, S Corporation, and C Corporation Take a look at the first pages of the book by clicking on the Look Inside feature Praise For The White Coat Investor "Much of my financial planning practice is helping doctors to correct mistakes that reading this book would have avoided in the first place." - Allan S. Roth, MBA, CPA, CFP(R), Author of How a Second Grader Beats Wall Street "Jim Dahle has done a lot of thinking about the peculiar financial problems facing physicians, and you, lucky reader, are about to reap the bounty of both his experience and his research." - William J. Bernstein, MD, Author of The Investor's Manifesto and seven other investing books "This book should be in every career counselor's office and delivered with every medical degree." - Rick Van Ness, Author of Common Sense Investing "The White Coat Investor provides an expert consult for your finances. I now feel confident I can be a millionaire at 40 without feeling like a jerk." - Joe Jones, DO "Jim Dahle has done for physician financial illiteracy what penicillin did for neurosyphilis." - Dennis Bethel, MD "An excellent practical personal finance guide for physicians in training and in practice from a non biased source we can actually trust." - Greg E Wilde, M.D Scroll up, click the buy button, and get started today!