Amalgamated Industries, Inc., wants to install a plan that will be effective in January of next year. Amalgamated Industries uses a calendar year for tax reporting. Which of the following must happen before December of next year?

Employees who value retirement benefits most highly include

KinderBook Publishing has an educational assistance plan for employees. Which of the following characteristics does Section 127 of the Code allow this educational assistance plan to have?

If a bonus is based on “profits,” which of the following issues should the employer consider?

A qualified plan must satisfy which of the following tests?

The owner of Hilton Tours is considering installing a money purchase plan and integrating it with Social Security. Which of the following is true?

A cash balance plan and a traditional defined benefit plan share which of the following characteristics?

As an actuary, you are helping Roadster Custom Auto Shop determine the annual cost of its defined benefit plan. In making your calculations, you must make reasonable assumptions about:

Only highly compensated employees are covered by a legal services plan.

Dalton Construction has a defined contribution plan that provides 65% of account balances to the three owners, each of whom have a 10% ownership of the company. To remain qualified, which of the following vesting schedules would Dalton be permitted to use?