Governmental 457(b) Catch-Ups Need Their Own Payroll Logic
David RileyUnderstand governmental 457(b) catch-ups. Separate age-based and special pre-retirement limits, employer contributions and Roth payroll rules.
403(b) or 401(k) for a Nonprofit: Compare the Operating Model
David RileyCompare 403(b) and 401(k) plans for a nonprofit. Review employee access, testing, fees and vendor duties before choosing an operating model.
Before Your Solo 401(k) Business Adds an Employee
David RileyReview employee eligibility, related employers, contribution costs, provider capability and reporting before an owner-only business adds staff.
Moving From SIMPLE IRA to 401(k): Plan the Transition
David RileyPlan a SIMPLE IRA transition with the correct notices, weighted contribution limits, employer obligations, payroll controls and full ongoing costs.
A Pooled Employer Plan Changes the Work, Not Every Responsibility
David RileyCompare pooled and standalone 401(k) plans by cost and service. Understand the employer duties that remain, including provider and payroll oversight.
Combining a 401(k) and Cash Balance Plan
David RileyEvaluate employee costs, actuarial funding and cash-flow stress before combining plans. A hypothetical practice compares full funding with a weaker-profit year.
Part-Time Employees and Retirement Eligibility: Prepare for 2025
David RileyReview service hours, 401(k) entry rules and 403(b) universal availability before 2025. Build an eligibility process that reaches employees on time.
Safe Harbor 401(k) Planning Starts Before the Fall Rush
David RileyCompare safe harbor matching and nonelective contributions, workforce costs and implementation requirements before committing your business.
S Corporation Distributions Are Not 401(k) Compensation
David RileySeparate S corporation wages from distributions when planning 401(k) contributions. Reconcile payroll, plan compensation and employee costs.
What the Employer Still Owns After Hiring a 401(k) Provider
David RileyHiring a 401(k) provider does not end employer oversight. Map responsibilities, verify payroll deposits and compare service with its full cost.
