Federal Tax

Employee Benefit Plans and Issues for Small Employers (Portfolio 353)

  • This Portfolio addresses the issues that arise in connection with the design and administration of pension, profit-sharing, and welfare benefit plans and other employer fringe benefits.

Description

Bloomberg Tax Portfolio, Employee Benefit Plans and Issues for Small Employers, No. 353, discusses the particular issues that arise in connection with the design and administration of retirement plans, both qualified and non-qualified, and in health, welfare and fringe benefit plans maintained by small employers. There are varying legal definitions of small employers and small plans for different purposes, but most employers with fewer than 500 employees (or plans with fewer than 500 plan participants) are considered a small employer (or a small plan) for purposes of the employee benefit rules.

Table of Contents

I. Scope of Portfolio
II. Establishment of a Pension or Welfare Benefit Plan
III. Pension Plan Design
IV. Pension Plan Operational Requirements
V. Welfare Plan Designs
VI. Welfare Plan Operational Requirements
VII. Use of Third Party Administration

kozak-barry-2015
Barry Kozak
Consultant
October Three Consulting LLC
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