HCE and Key Employee Determinations: A Data-Collection Guide
HCE and key-employee work starts with controlled facts about compensation, ownership, officer status, and relationships; it should not be inferred from a payrol
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16 resources in this topic.
CPA Firm Mergers: A Retirement Plan Due-Diligence Checklist
Treat retirement plans as a defined merger workstream: identify the plans, people, entities, documents, and decisions before integration.
Nonprofit Merger Retirement Plan Checklist: Contracts, Vendors, and Participant Notices
Nonprofit Merger Retirement Plan Checklist: Contracts, Vendors, and Participant Notices. Review the facts, documents, and next steps before acting.
When Acquisitions Create a Controlled Group: Retirement Plan Integration Priorities
When Acquisitions Create a Controlled Group: Retirement Plan Integration Priorities explained with practical decision steps for business owners and plan teams.
Employee Termination and the 401(k): An HR Offboarding Checklist
A practical guide to 401(k) employee termination checklist for HR teams.
What Is a Good 401(k) Participation Rate? A Practical Benchmarking Guide
Use a practical 401(k) participation-rate benchmark that considers eligibility, workforce mix, enrollment design, and savings outcomes.
How to Benchmark Employer Match Design Against Workforce Goals
Benchmark a 401(k) employer match against workforce goals by evaluating coverage, behavior, cost, administration, and communication.
401(k) Due Diligence in Mergers and Acquisitions: A Buyer’s Checklist
Use this 401(k) M&A due diligence checklist to scope documents, operations, participant impacts, correction history, and integration decisions.
Controlled Groups After an Acquisition: Retirement Plan Coverage Risks to Review
Review retirement plan coverage risks after an acquisition, including employer aggregation, employee populations, testing inputs, and documentation.
The M&A Retirement Plan Transition Period: What Sponsors Should Know
Plan sponsors can use this guide to manage a retirement plan transition period with clear decisions, controls, participant communications, and review.
Post-Acquisition Retirement Plan Integration: A 100-Day Roadmap
Build a practical 100-day retirement plan integration roadmap for decisions, data, communications, governance, and post-close review.
Form 5310-A Explained: Notice Requirements for Plan Mergers and Asset Transfers
Learn how to manage Form 5310-A plan merger with a documented sponsor workflow, participant-focused controls, and a practical review checklist.
Communicating a Retirement Plan Merger to Employees: Timeline and Message Map
Learn how to manage retirement plan merger employee communication with a documented sponsor workflow, participant-focused controls, and a practical review checklist.
Full Vesting at Plan Termination: Which Employees Are Affected?
Learn how to manage full vesting plan termination with a documented sponsor workflow, participant-focused controls, and a practical review checklist.
Missing Participants During Plan Termination: A Practical Resolution Workflow
Learn how to manage missing participants plan termination with a documented sponsor workflow, participant-focused controls, and a practical review checklist.
Retirement Plan Strategy for Business Succession: Start Before the Deal
Build a retirement plan business succession strategy before a transaction. Learn how to map sponsorship, participant protections, and implementation decisions.