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401(k) Plans
401(k) plans have become one of the most popular employee benefits offered in America today. They make it easy and convenient for employees to save, while providing tremendous tax savings to both employers and employees.
PLAN DESIGN
401(k) plans can be designed with flexible features, such as eligibilityvesting, participant loans, and a variety of distribution options  With proper plan design, they can reduce costs by helping companies recruit and retain employees.
CONTRIBUTION OPTIONS
401(k) Plans allow employees and employers to make tax-favored contributions to employee retirement accounts.
Employee Contributions.  Employees can make pre-tax salary deferrals, rollover contributions from IRAs and other qualified retirement plans, and catch-up contributions.
Employer Contributions.  Employers can elect to make tax deductible contributions on behalf of employees.  Employer contributions can either be matching contributions or discretionary profit sharing contributions.
WHY CHOOSE A 401(k) PLAN ?
Great Retirement Savings Tool.  401(k) plans are a disciplined and convenient way to help employees save, allowing them to plan for a secure retirement.
Employee Recruitment & Retention.  401(k) plans have become one of the most popular employee benefits offered by companies today. Because of this, it has become a very important tool in helping to recruit and retain employees. 
Tax Savings.  401(k) plans offer tremendous tax savings to both employers and employees.  Employers receive tax deductions for making contributions, and employee salary deferrals are made before federal income taxes are withheld.  All contributions grow on a tax-deferred basis. 
IMPORTANT CONSIDERATIONS
401(k) Plans may become top heavy.  Before adopting a 401(k) plan, it is important to consider the impact of the top heavy rules.  401(k) plans that become top heavy require employers to fund a mandatory top heavy minimum contribution to the non-key employees.
Nondiscrimination Testing Required.  401(k) plans are required to pass the ADP Test and ACP Test annually.  Plans with low participation from non-highly compensated employees are at risk of failing this test.  To correct a failed test, the plan can either make corrective distributions to highly compensated employees or make QNEC contributions to non-highly compensated employees. 
Plan Administration.  While 401(k) plans offer many important benefits to employers and participants, they are a long-term commitment that should be taken seriously.  Employers should become familiar with their duties as Plan Administrators and fiduciaries before adopting a 401(k) plan. 
Controlled Group Issues.  Employers are required to comply with specialized controlled group rules for certain affiliated employers when adopting or sponsoring a 401(k) plan.  Employers should carefully consider the impact of these rules before adopting a 401(k) plan.
PAYROLL SERVICES
July offers complete payroll outsourcing, including direct deposit, complete tax management services, and full integration with your retirement plan.  A single provider for retirement and payroll services reduces your work load and increases satisfaction.
RESOURCE CENTER
The plan resource center provides helpful access to important information including plan limits, plan features, terminology, and tips to avoid mistakes.
   
   
     
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