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Tuesday, August 14, 2012
The Challenge
This article presents an overview of the controlled group and affiliated service group U.S. federal tax rules as they apply to qualified retirement plans – including defined benefit, cash balance, profit sharing, 401(k), SEP and SIMPLE plans – and so-called cafeteria and dependent care plans. These rules are extremely...
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Monday, May 2, 2011
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Monday, July 5, 2010
The Internal Revenue Service (IRS) is actively auditing small business employment practices via employment tax audits and is also conducting an ongoing review of worker classification practices in large employers. Thus, it is important to review who qualifies as an independent contractor and what relief is available to employers who misclassify individuals...
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Tuesday, June 30, 2009
In the wake of the financial crisis and the resulting recession, many plan sponsors have been reducing or suspending contributions to their qualified retirement plans. For sponsors of safe harbor 401(k) plans who make a non-elective employer contribution rather than a matching contribution, the ability to suspend contributions was not available under...
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Tuesday, July 1, 2008
Editor:Tell us about your professional background.
Alwardt:I have an extensive background in qualified and non-qualified plan design, operational compliance, equity-based plans, employee communications and representation before the IRS and the DOL.
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Saturday, July 1, 2006
Background
