David J. Kupstas

Contribution Options for Small Cash Balance and Defined Benefit Plans

By David J. Kupstas 5/9/2023

At the end of the plan year, some of our small cash balance (CB) and traditional defined benefit (DB) clients will contact us wanting to know what “the” contribution is for the previous year, as though there was a single option for what they are required to put in. In fact, there is not one... READ MORE

Terminated 401(k) Plans and the ‘12-Month Rule’

By David J. Kupstas, FSA, EA, MSEA Chief Actuary 4/10/2023

If you’re older than a certain age, you’re familiar with the tagline, “Roaches check in, but they don’t check out.” It’s kind of like that in a 401(k) plan. You can easily check your money in (contribute to the plan), but it can be hard to check it out (withdraw it). Often, you can borrow money... READ MORE

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David J. Kupstas

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