Burypensions Blog

Private Equity firms have been taking over TPA firms recently expecting explosive growth and apparently CPA firms as well in the same time...

Based on 2024 5500-SF data, there were 765,048 total 5500-SF forms filed in 2024 for pension plans but only 38,387 were Defined Benefit plans with 26,082 in the subgroup of Cash Balance Defined Benefit plans and of those DB plans 70% relied on 4...

When you have younger HCEs who insist on getting as large a benefit as possible your only option could be Restructuring, as explained by perplexity.ai.

Restructuring in 401(a)(4) testing lets you split one plan operationally into two or more component plans and test each component separately, as long as each component independently satisfies coverage under 410(b...

The Code allows permitted disparity on compensation above an integration level (usually tied to the Social Security taxable wage base) to reflect the fact that Social Security replaces a higher proportion of pay for lower‑paid employees. Treasury regulations, specifically

The backbone of 401(a)(4) compliance testing is the EBAR which can be adjusted by Imputing Disparity which is supposed to mean:

Impute: t...