Search
About the Author
Suzanne L. Wynn, Esq., LLM Tax. is an ERISA and Employee Benefits attorney who writes defined contribution, defined benefit, and cafeteria plan documents. Plan documents she has written are used by law firms, third party administrators, and institutional investors. Her company is Erisafile Inc.
Upcoming Seminars
Newsletter
Read Us through Feedburner
-
Recent Posts
Categories
- 401(k)
- 403(b)
- 412(i)
- 457 Plans
- Affordable Care Act
- amendments
- Automatic Enrollment
- Cafeteria Plans
- Carnival of Employee Benefits
- Cash Balance
- Church Plans
- Compensation
- DBK
- Deduction Limits 404
- Defined Benefit
- Determination Letters
- Direct Deposit to IRA
- Distributions
- DOL
- Domestic Relations Order
- Eligibility
- ERISA
- ESOP
- Fees and Expenses
- Final 409A Regs
- Final 415 Regs
- Form 5500
- fun
- Governmental Plans
- History
- Humor
- Independent Contractors
- Industry News
- Investments
- IRS
- Legislation
- Litigation
- multiemployer
- Multiple Employer Plans
- Nonqualified Deferred Comp
- Nonspouse Beneficiary
- Notices
- Phased Retirement
- Plan Language
- Profit sharing
- Qualified Transportation Plans
- Quarterly Benefit Statements 508
- Regulations
- Restatements
- Rollovers
- Stock Diversification
- Termination
- Uncategorized
- Vesting
Archives
Blogroll
Pages
Search Results for: making a bad situation worse
Making a Bad Situation Worse: An -11g Corrective Amendment Allocating to a Non-Vested Terminated Employee
When a plan fails the minimum coverage requirements of Code section 410(b), or the nondiscriminatory amount requirement of Treasury Regulation 1.401(a)(4)-1(b)(2), or the nondiscriminatory plan amendment requirement of Treas. Reg. 1.401(a)(4)-1(b)(4), the IRS permits the plan sponsor to adopt a … Continue reading
Posted in IRS
Fail-Safe Provisions in Plan Document not Always a Good Idea
While I like a good fail-safe provision as much as the next ERISA geek, it is not always the most cost-efficient way to correct a nondiscrimination or coverage failure. The attorney who taught me how to write plan documents used … Continue reading
Comments Off on Fail-Safe Provisions in Plan Document not Always a Good Idea
Posted in amendments, Profit sharing, Regulations
Tagged 1.401(a)(4)-11(g), 11(g), corrective amendment, fail-safe, profit sharing, QAB, Quality Assurance Bulletin 2001-2