ERISA Roundup - Q4 2018

A NOTE FROM BDO’S NATIONAL ERISA PRACTICE LEADER

As your team enters a new calendar year, there is an opportunity to set new goals and directives for the way your employee benefit plans are managed.

This year, our team is setting goals as well. On top of continuing best-in-class support for our clients and valuable insights on emerging trends, we vow to provide more learning opportunities as well as help ensure your team is aware of deadlines and industry events.

Check back often to www.bdo.com/erisa for the latest news and resources, and Happy New Year from our team to yours.
 

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IN THIS ISSUE...

ERISA Spending Accounts: Clearing The Confusion

The Employee Retirement Income Security Act (ERISA) allows plan sponsors to maintain spending accounts funded by revenue generated by mutual fund holdings to help pay for the costs of running a 401(k) Plan.
 

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2019 COLA For Qualified Retirement Plans

This report summarizes key 2019 cost-of-living adjustments (COLA) for pension plans and selected other items announced by the Internal Revenue Service.
 

Labor Department Proposes Rule To Expand Association Retirement Plans

Just more than half of working Americans have access to a 401(k) retirement plan, data from the Bureau of Labor Statistics show.
 

Qualified Plan Tax Savings Could Be Greater For Some Plan Sponsors Post-TCJA

The Tax Cuts and Jobs Act (TCJA) passed at the end of 2017 made significant changes for tax year 2018 and beyond.
 

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2019 DEADLINES AND IMPORTANT DATES FOR PLAN SPONSORS

February 2019
February 28: File PBGC from 1-ES
February 28: Employers choosing to file paper Form 1094-C must do so by February 28

March 2019
March 1: Multiple employer welfare arrangement (MEWA) plans must file the annual form M-1 by March 1
March 4: Distribute Form 1095-C
March 15: High compensated employees who fail ADP/ACP test for prior plan year must have refunds processed 
March 15: Partnerships and S Corporations that are not getting an extension must fund contributions
March 31: Recordkeeper completes and files Form 1099-R with the IRS

View All Deadlines and Important Dates