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“An investment in knowledge pays the best interest.”

- Benjamin Franklin

At DWC, we choose to share our knowledge with our industry. We want to assure our clients and their investment advisors that we place a premium on industry research. A vast majority of our industry reads summaries of regulatory developments for their client knowledge. At DWC we actually read the laws, regulations, etc. and write the summaries in a manner that is easy to understand for our clients and their advisors. These insights often are the first to the marketplace for those who visit our site often.

Our Knowledge Center includes articles, blog pieces, and whitepapers. All researched and written by DWC.

We’ve organized our resources into categories to make it easier for your research needs. If you don’t find an answer to your question or research topic, simply send us a note. We update our Knowledge Center almost every week, at minimum with our ‘Question of the Week’ Blog post.

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Plan Distributions

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Plan Distributions 101

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Coming Soon!

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401(k) Beneficiary Designations Primer

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401(k) Plan Loan Guide

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Everything You Want to Know about a QDRO

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Hardship Distributions

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How To Handle Lost Participants in a 401(k) Plan

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In-Service Distributions FAQs

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Mandatory Cash-Outs

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Required Minimum Distributions FAQs

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The Final IRS Hardship Distribution Regulations Are Here

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Hardship Distributions Will Soon Be Less of a Hardship

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Hardship Distributions Less of a Hardship than Previously Expected

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After a Hardship Distribution, Must Contributions Stop?

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Are Former Employees Required to Take Their Money Out of our Plan?

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Beneficiary Designation Forms: What's Required?

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Can a Beneficiary Waive Benefits?

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Can a Charitable Organization be Named as a Plan Beneficiary?

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Can a Participant Take RMDs a Few Months Early?

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Can Former Subsidiary Employees Take a Distribution from your 401(k)?

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Can In-Service Distributions be Taken Prior to Age 59 1/2?

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Can Owners Withdraw More Than the RMD after Age 70.5?

DWC 401(k) Q&A Question of the Week: Can We Allow a Distribution for a Coronavirus-Related Hardship?

Can We Allow a Distribution for a Coronavirus-Related Hardship?

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Can We Freeze an Employee's 401(k) for Suspected Theft?

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Can We Split QDRO Fees Between Participant and Ex?

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Can We Suspend RMDs for a Rehire?

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Do 401(k) Loans Impact a Participant's Credit Score?

DWC 401(k) Q&A Question of the Week: Do We Need to Continue Paying RMDs for a Deceased Participant?

Do We Need to Continue Paying RMDs for a Deceased Participant?

DWC 401(k) Q&A Question of the Week: Do We Will Need to Suspend Deferrals Following a Hardship Distribution?

Do We Will Need to Suspend Deferrals Following a Hardship Distribution?

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Handling Required Minimum Distributions for Lost Participants

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Hardships and Hurricanes: The Rules After a Natural Disaster

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Hardship Distributions & Primary Residence Costs

DWC 401(k) Q&A Question of the Week: How Does the CARES Act Expand the Availability of Plan Loans?

How Does the CARES Act Expand the Availability of Plan Loans?

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How To Calculate How Much is Available for a 401(k) Loan

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Is an IRS Favorable Determination Letter Needed for Roll Overs?

DWC 401(k) Q&A Question of the Week: Is There Any Coronavirus Relief for Participants Who Want to Postpone Plan Loan Payments?

Is There Any Coronavirus Relief for Participants Who Want to Postpone Plan Loan Payments?

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Must a Retiree Turned Independent Contractor Take RMDs?

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New Rules: Suspending Deferrals Following a Hardship Distribution

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No Beneficiary Form: Now What?

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Retirement Plan Termination: Paying Out Account Balances

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Should We Deny a 401(k) Loan Due to Expected Termination?

DWC 401(k) Q&A Question of the Week: Should We Make Up for Earnings Lost as a Result of a Delayed Distribution?

Should We Make Up for Earnings Lost as a Result of a Delayed Distribution?

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What are 401(k) Plan Forfeitures?

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What Happens to Plan Loan Balances When Participant Terminates?

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What is a Suspense Account?

Retirement Plan Design

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Retirement Plan Design 101

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Cash Balance Plan Basics Webinar on Demand

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MEPs: Dialing Down the Noise Webinar on Demand

DWC Downloadable Resource: Sample Plan Design Projection Report

Sample Plan Design Projection Report

DWC Knowledge Center Resource: Safe Habor 401(k) Resources

Safe Habor 401(k) Resources

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401(k) vs. 403(b): What is the Difference?

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Attribution of 401(k) Plan Ownership FAQ

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Cash Balance Plan Chart

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Cash Balance Plans 101

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Cash Balance Plans: A Closer Look

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Determining Plan Eligibility for your Non-Full-Time Employees

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Don't Make These Compensation Errors in your Retirement Plan

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How to Allocate Profit Sharing Contributions

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How to Calculate Years of Service in your Retirement Plan

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How to Determine Eligibility for your 401(k) Plan

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How to Handle Rehires in your Retirement Plan

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Meet the MEPs: Breaking Down the Regulations

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Safe Harbor 401(k) Plans - Your Port in the Testing Storm

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What is the Difference Between SIMPLE, SEP, and 401(k) Plans?

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New Comparability Plans

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The Rise and Fall of Corporate Pension Plans

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After-Tax Employee Contributions

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Happy MEP-Memorial Day from the DOL

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Pension Plans Past and Present

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What You Thought You Knew About Revenue Sharing

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Adding an Automatic Escalation Option

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After-Tax vs. Roth Contributions: What is the Difference?

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Are Rehires Immediately Eligible for our 401(k) Plan?

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Are There New Tax Credits for Adding Automatic Enrollment to your Plan?

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Am I Now Required to Include Part-Time Employees in my Plan?

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Can Bonuses be Excluded from Plan Compensation?

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Can Contributions be Made from Severance Pay?

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Can I Add a Personal SEP IRA to my Company's 401(k) Plan?

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Can I Still Start a New 401(k) Plan This Year?

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Can Updated Eligibility Requirements Exclude Current Participants?

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Can We Change Our Plan's Vesting Schedule?

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Can We Convert a Pre-Tax 401(k) Account to a Roth Account?

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Can We Exclude Seasonal Employees from our 401(k) Plan?

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Can We Require Employment at Year-End to Receive a Safe Harbor Contribution?

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Can We Split Eligibility to Allow Deferrals but Postpone Contributions?

DWC 401(k) Q&A Question of the Week: Can We Suspend our Safe Harbor Contribution Mid-Plan Year?

Can We Suspend our Safe Harbor Contribution Mid-Plan Year?

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Do Plan Eligibility Rules Apply to Part-Time Employees?

DWC 401(k) Q&A Question of the Week: Have the Rules for Safe Harbor 401(k) Notices Changed?

Have the Rules for Safe Harbor 401(k) Notices Changed?

DWC 401(k) Q&A Question of the Week: How Can We Create More Flexibility in our Cash Balance Plan Contributions?

How Can We Create More Flexibility in our Cash Balance Plan Contributions?

DWC 401(k) Q&A Question of the Week: How Do We Stop Our Discretionary Matching Contribution?

How Do We Stop Our Discretionary Matching Contribution?

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Is It Too Late to Set Up a Plan to get a Tax Deduction for Last Year?

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Risks to Contributing More Than the Minimum to a Cash Balance Plan

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Safe Harbor Match vs. Nonelective: Different Words or Different Options?

DWC 401(k) Q&A Question of the Week: Should We Include Government-Mandated Coronavirus PTO When Calculating Company Contributions?

Should We Include Government-Mandated Coronavirus PTO When Calculating Company Contributions?

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Starting a New 401(k) Plan? Make Sure You Start On Time

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The Better Retirement Plan for Small Business: SEP or 401(k)?

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What are the Different Types of 401(k) Contributions?

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What Compensation Is Used to Calculate Contributions?

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What Does a Short Plan Year Mean for my Deferrals?

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What is Automatic Enrollment and How Does It Work?

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What is a True-Up Matching Contribution?

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What Happens if an Employee Joins a Plan Too Soon?

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What To Consider When Switching from a SIMPLE IRA to a 401(k)

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What Plan Design Combines Automatic Enrollment & Safe Harbor?

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What's the Simplest Way to Add Auto Enrollment?

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What Tax Credits Are Available for a New Plan?

Qualified Plan Compliance

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Qualified Plan Compliance 101

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Defined Benefit Reporting & Disclosure Calendar

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Defined Contribution Reporting & Disclosure Calendar

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Historical Contribution & Testing Limits Chart

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Historic DOL Enforcement Results

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Nondiscrimination Testing Overview

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Nondiscrimination Testing: ADP & ACP Tests

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Nondiscrimination Testing: Compensation Ratio Test

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Nondiscrimination Testing: Minimum Coverage Test

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Nondiscrimination Testing: Top Heavy Determination

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Who Are Highly Compensated & Key Employees?

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Are Leased Employees Eligible for my 401(k) Plan?

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Are We Required to Make Safe Harbor Contributions for HCEs?

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Can Auto-Enrolled Participants Who Don't Opt Out Withdraw Their Deferrals?

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Can Higher Than Normal Turnover Affect my 401(k) Plan: Part 1

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Can Higher Than Normal Turnover Affect my 401(k) Plan: Part 2

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Can Higher Than Normal Turnover Affect my 401(k) Plan: Part 3

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Can Participants Invest Their 401(k) Assets in Real Estate?

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Can We Avoid an Audit for the First (Short) Year of Our Plan?

DWC 401(k) Q&A Question of the Week: Can We Pay Plan-Related Expenses Out of Plan Assets?

Can We Pay Plan-Related Expenses Out of Plan Assets?

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Can We Reduce the Number of HCEs in our Plan?

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Can You Make Extra 401(k) Loan Payments to Pay it Off Faster?

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Common Compliance Issues to Watch For

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Deadline to Deposit Safe Harbor Matching Contributions?

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Do Related Company Rules Apply to Non-Profits?

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Employee Joined the Plan Too Soon: Is Correction Required?

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How are Corrective Refunds Determined for a Failed ADP Test?

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How Can We Improve ADP/ACP Test Results Without Safe Harbor?

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How Do you Correct an Excess Deferral?

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How Do We Correct Missed Deferrals for New Hires?

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How Do We Identify HCEs for the First Year?

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How Does a Participant's Divorce Affect our 401(k) Plan?

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How Long Can I Extend the Deadline to File our Form 5500?

DWC 401(k) Q&A Question of the Week: How Much Fidelity Bond Coverage Are We Required to Have?

How Much Fidelity Bond Coverage Are We Required to Have?

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Pre-Funding Matching Contributions for Terminated Employees

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Nondiscrimination Testing & Low Non-HCE Participation

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Short Plan & Lookback Years: What (& When) Are They?

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Spouse or Not a Spouse? That is the Question...

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Top Heavy vs. ADP: What's the Difference?

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What Compensation Do You Use When Fiscal and Plan Years Differ?

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What Does Safe Harbor Mean, Exactly?

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What is the Deadline to Correct a Failed ADP/ACP Test?

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What is the Form 8955-SSA and What Does it Do?

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What is the PBGC & Does it Cover our Cash Balance Plan?

DWC 401(k) Q&A Question of the Week: What Retirement Plan Filings and Records Must We Keep?

What Retirement Plan Filings & Records Must We Keep?

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What is a Successor Plan?

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When Can we Change our ADP/ACP Testing Method?

DWC 401(k) Q&A Question of the Week: Which 401(k) Fees Can Be Paid Out of Plan Assets?

Which 401(k) Fees Can Be Paid Out of Plan Assets?

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Which Comes First: The Contribution or the K-1?

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Why Does your TPA Need Personal Details on Co. Owners?

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