Every qualified plan must identify a “named fiduciary” in the plan document.

A business tax credit for startup costs may be taken at any time throughout the duration of the qualifed retirement plan.

Arnold Nash, owner of Nash Car Sales, wants to offer his employees a health plan that allows individual contributions as well as individual salary-reduction contributions and employer contributions. He wants the plan to work in conjunction with high-deductible insurance. Nash should select a(n)

The fee for adopting a master or prototype qualified retirement plan is usually much more costly than drafting a custom designed plan.

Arnold Nash, owner of Nash Car Sales, wants to offer his employees a health plan that allows individual contributions as well as individual salary-reduction contributions and employer contributions. He wants the plan to work in conjunction with high-deductible insurance. Nash should select a(n)

The fee for adopting a master or prototype qualified retirement plan is usually much more costly than drafting a custom designed plan.

Some defined contribution plans that are subject to ERISA must meet pre-retirement and joint and survivor annuity requirements.

Jim and Tim are partners in JT Enterprises. The partnership contributes $1,000 annually to each partner account to cover a $12,000 deductible health policy. Jim and Tim have asked you to explain the consequences of treating HSA contributions as guaranteed payments. You tell Jim and Tim if they do so, guaranteed payments

Defined contribution plans typically provide the maximum possible proportionate benefits for key employees when key employees are older than rank and file employees.

Which of the following definitions of disability is considered to be the most liberal?