401(k) plan design:a comprehensive, analytical model
Article Abstract:
An overview is presented of selecting plan design options for 401(k) plans. It is observed that the choice of these options should be carefully considered with the same research and analysis as any other major business decisions which are undertaken by a business organisation.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 2000
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What AICPA SOP 94-4 hath wrought
Article Abstract:
An evaluation is presented of the impact of the American Institute of Certified Public Accountants (AICPA) Statement of Position 94-4 (SOP 94-4) relating to stable value options (SVOs). The practices, principles and history of SVO management are described.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 2000
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Comparing 401(k) plans with SIMPLEs - which is best for your organization?
Article Abstract:
Small businesses will derive more benefits from 401(k) plans than the new salary reduction savings plan called SIMPLE (savings incentive match plan for employees) instituted by the Small Business Job Protection Act. 401(k) plans allow small employers to better maximize contributions and direct employer contributions to a targeted group of employees. 401(k) plans also boast of design flexibility, since they can be limited to an employee segment and matching and profit-sharing contributions can be designed to achieve various desired results.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 1997
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- Abstracts: Employee participation and assessments of support for organizational policy changes. Unionism and changing employee views toward work
- Abstracts: Scope of ERISA coverage; ERISA plan defined; Employer only plan; Jurisdiction. ERISA plan defined-Conversion policy not an ERISA plan; Preemption