A 412(i) plan was a tax-qualified defined-benefit pension plan for small business owners in the U.S., replaced by the 412(e)(3) plan after 2007.

Non-qualified retirement plans refer to employer-sponsored retirement plans that do not meet the specific requirements and regulations set forth by the Internal Revenue Service (IRS) for qualified ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Marguerita is a Certified Financial Planner (CFP), Chartered Retirement Planning Counselor ...

One of the most common errors in 401(k) plan administration continues to be a mismatch between a plan’s definition of compensation and the actual compensation taken into account for plan purposes ...

Sponsors of both defined benefit (DB) and defined contribution (DC) retirement plans will need to review plan documents to ensure the definition of “spouse” conforms to current federal law. The recent ...