Articles & Insights | DWC

Articles & Insights Home

“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.

cta image

Sign up for updates of our Knowledge Center additions

Top Articles

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

Cycle 3 DC Plan Restatement FAQs

Historical Contribution & Testing Limits Chart

How to Calculate Years of Service

In-Service Distributions FAQ

Who Are Highly Compensated & Key Employees?

Plan Corrections

Plan Corrections 101

downloadable%20icon_small%20for%20website%20tiles

Significance of Failure Calculator

DWC Resource: Historic DOL Enforcement Results

Historic DOL Enforcement Results

DWC Resource: Missed Deferral Opportunities

How Missed Deferral Opportunities Occur

DWC Resource: Plan Corrections - When Bad Things Happen to Good Plans

Plan Corrections: When Bad Things Happen to Good Plans

DWC Resource: What is the Significance of Failure? That is the EPCRS Question

What is the Significance of Failure? That is the EPCRS Question

Correcting a Failure to Withhold Deferrals from Compensation

Correcting a Participant Loan Error

correction%20icon_small%20for%20website%20tiles

Delinquent Deposits of Employee Deferrals? There's a Fix for That!

correction%20icon_small%20for%20website%20tiles

Forfeiture Account Gathering Dust? We've Got the Fix!

correction%20icon_small%20for%20website%20tiles

Forgot to (Timely) Execute a Document Restatement?

DWC 401(k) Q&A Correction of the Quarter: Retroactively Decided Not to Make Safe Harbor Contributions for Your HCEs? We've Got a Fix (or Two) for That!

Retroactively Decided Not to Make Safe Harbor Contributions for Your HCEs?

correction%20icon_small%20for%20website%20tiles

When More (Plans) Isn't Merrier

DWC 401(k) Q&A Correction of the Quarter: When the Grass Isn't Greener with More Plans, There's a Fix for That!

When the Grass Isn't Greener with More Plans, There's a Fix for That!

DWC 401(k) Q&A Correction of the Quarter: Your Definition of Compensation Isn't in the ERISA Dictionary? We've Got a Fix for That!

Your Definition of Compensation Isn't in the ERISA Dictionary? We've Got a Fix for That!

correction%20icon_small%20for%20website%20tiles

Your Safe Harbor Actually Isn't? We've Got a Fix for That!

Q%20and%20A%20icon_small%20for%20website%20tiles

Why EPCRS?

Q%20and%20A%20icon_small%20for%20website%20tiles

Missed a Mandatory Plan Document Restatement Deadline?

10 Common Compliance Failures Found by the IRS

How Should We Handle it if we Overfund our 401(k) Match?

Missed Deferrals and Late Deferral Deposits: Same Thing?

Fiduciary Duties & Due Diligence

Fiduciary Duties & Due Diligence 101

eBook: How to Select Retirement Plan Service Providers

Service Provider Selection Checklists

downloadable%20icon_small%20for%20website%20tiles

TPA Due Diligence Guide

How Does my Investment Professional get Paid?

How Long Must we Store our 401(k) Records?

Timeless Tips for Selecting Plan Service Providers

Q%20and%20A%20icon_small%20for%20website%20tiles

Does Your TPA Make a Big First Impression?

Q%20and%20A%20icon_small%20for%20website%20tiles

The Importance of Due Diligence in Choosing a TPA

Q%20and%20A%20icon_small%20for%20website%20tiles

Weighing in on the 3(21) vs. 3(38) Debate

Q%20and%20A%20icon_small%20for%20website%20tiles

Why Compliance Services are Important for a Plan Sponsor

DOL and IRS Audits & Annual ERISA Compliance Reviews

How Do You Select a CPA for your Annual 401(k) Audit?

Fiduciary Liability Insurance vs. Fidelity Bonds: What's the Difference?

Is There an "Easy Button" for Setting Up a New Retirement Plan?

2020 DOL Enforcement Stats

What you need to look for from 2020's DOL Enforcement Statistics

Who Are All the Providers Servicing My Plan?

Plan Distributions

Plan Distributions 101

downloadable%20icon_small%20for%20website%20tiles

Coming Soon!

401(k) Beneficiary Designations Primer

401(k) Plan Loan Guide

Everything You Want to Know about a QDRO

Hardship Distributions

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

In-Service Distributions FAQs

Mandatory Cash-Outs

Required Minimum Distributions FAQs

news%20icon_small%20for%20website%20tiles

The Final IRS Hardship Distribution Regulations Are Here

DWC In the News: Hardship Distributions Will Soon Be Less of a Hardship

Hardship Distributions Will Soon Be Less of a Hardship

DWC in the News: Hardship Distributions Less of a Hardship than Previously Expected

Hardship Distributions Less of a Hardship than Previously Expected

DWC 401k) Q&A Question of the Week: After a Hardship Distribution, Must Contributions Stop?

After a Hardship Distribution, Must Contributions Stop?

DWC 401k) Q&A Question of the Week: Are Former Employees Required to Take Their Money Out of our Plan?

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

DWC 401k) Q&A Question of the Week: Beneficiary Designation Forms: What's Required?

Beneficiary Designation Forms: What's Required?

DWC 401k) Q&A Question of the Week: Is It Possible for a 401(k) Beneficiary to Waive Benefits?

Is It Possible for a 401(k) Beneficiary to Waive Benefits?

DWC 401k) Q&A Question of the Week: Can a Charitable Organization be Named as a Plan Beneficiary?

Can a Charitable Organization be Named as a Plan Beneficiary?

DWC 401k) Q&A Question of the Week: Can a Participant Take RMDs a Few Months Early?

Can a Participant Take RMDs a Few Months Early?

DWC 401(k) Q&A Question of the Week: Can a Former Employee Roll a Coronavirus-Related Distribution Back into our Plan?

Can a Former Employee Roll a Coronavirus-Related Distribution Back into our Plan?

DWC 401k) Q&A Question of the Week: Can Former Subsidiary Employees Take a Distribution from your 401(k)?

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

Converting Coronavirus Related Distributions to Roth IRA

Can I Convert a Coronavirus-Related Distribution to a Roth IRA?

DWC 401k) Q&A Question of the Week: Can In-Service Distributions be Taken Prior to Age 59 1/2?

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

DWC 401k) Q&A Question of the Week: Can Owners Withdraw More Than the RMD after Age 70.5?

Can Owners Withdraw More Than the RMD after Age 70.5?

DWC 401k) 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?

DWC 401k) Q&A Question of the Week: Can We Freeze an Employee's 401(k) for Suspected Theft?

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

DWC 401k) Q&A Question of the Week: Can We Split QDRO Fees Between Participant and Ex?

Can We Split QDRO Fees Between Participant and Ex?

DWC 401k) Q&A Question of the Week: Can We Suspend RMDs for a Rehire?

Can We Suspend RMDs for a Rehire?

DWC 401k) Q&A Question of the Week: CARES Act Relief for Retirement Plan Loan Payments is Ending, Now What?

CARES Act Relief for Retirement Plan Loan Payments is Ending, Now What?

DWC 401k) Q&A Question of the Week: Do 401(k) Loans Impact a Participant's Credit Score?

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

DWC 401k) Q&A Question of the Week: Do We Have to Provide New Paperwork When an Participant Requests a Second Distribution?

Do We Have to Provide New Paperwork When an Participant Requests a Second Distribution?

DWC 401k) 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 401k) 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?

DWC 401k) Q&A Question of the Week: Handling Required Minimum Distributions for Lost Participants

Handling Required Minimum Distributions for Lost Participants

DWC 401k) Q&A Question of the Week: Hardships and Hurricanes: The Rules After a Natural Disaster

Hardships and Hurricanes: The Rules After a Natural Disaster

DWC 401k) Q&A Question of the Week: Hardship Distributions & Primary Residence Costs

Hardship Distributions & Primary Residence Costs

DWC 401k) Q&A Question of the Week: How Can I Minimize my Risk When Reviewing and Approving Hardship Withdrawals?

How Can I Minimize my Risk When Reviewing and Approving Hardship Withdrawals?

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

DWC 401k) Q&A Question of the Week: How To Calculate How Much is Available for a 401(k) Loan

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

DWC 401k) Q&A Question of the Week: Is an IRS Favorable Determination Letter Needed for Roll Overs?

Is an IRS Favorable Determination Letter Needed for Roll Overs?

DWC 401k) 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?

DWC 401k) Q&A Question of the Week: Must a Retiree Turned Independent Contractor Take RMDs?

Must a Retiree Turned Independent Contractor Take RMDs?

DWC 401k) Q&A Question of the Week: New Rules: Suspending Deferrals Following a Hardship Distribution

New Rules: Suspending Deferrals Following a Hardship Distribution

DWC 401k) Q&A Question of the Week: No Beneficiary Form: Now What?

No Beneficiary Form: Now What?

DWC 401k) Q&A Question of the Week: Retirement Plan Termination: Paying Out Account Balances

Retirement Plan Termination: Paying Out Account Balances

DWC 401k) Q&A Question of the Week: Should We Deny a 401(k) Loan Due to Expected Termination?

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

DWC 401k) 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?

DWC 401k) Q&A Question of the Week: What are 401(k) Plan Forfeitures?

What are 401(k) Plan Forfeitures?

DWC 401k) Q&A Question of the Week: What Happens to Plan Loan Balances When Participant Terminates?

What Happens to Plan Loan Balances When Participant Terminates?

DWC 401k) Q&A Question of the Week: What is a Suspense Account?

What is a Suspense Account?

Retirement Plan Design

Retirement Plan Design 101

Cash Balance Plan Basics Webinar on Demand

MEPs: Dialing Down the Noise Webinar on Demand

Plan Design Comparison Quick Reference Chart

Sample Plan Design Projection Report

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

Safe Harbor 401(k) Resources

DWC Knowledge Center Article: Attribution of Ownership FAQs

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

Attribution of 401(k) Plan Ownership FAQ

Cash Balance Plan Chart

Cash Balance Plans 101

Determining Plan Eligibility for your Non-Full-Time Employees

Don't Make These Compensation Errors in your Retirement Plan

How to Allocate Profit Sharing Contributions

How to Calculate Years of Service in your Retirement Plan

How to Determine Eligibility for your 401(k) Plan

How to Handle Rehires in your Retirement Plan

Meet the MEPs: Breaking Down the Regulations

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

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

news%20icon_small%20for%20website%20tiles

New Comparability Plans

news%20icon_small%20for%20website%20tiles

The Rise and Fall of Corporate Pension Plans

Q%20and%20A%20icon_small%20for%20website%20tiles

After-Tax Employee Contributions

Q%20and%20A%20icon_small%20for%20website%20tiles

Happy MEP-Memorial Day from the DOL

Q%20and%20A%20icon_small%20for%20website%20tiles

Pension Plans Past and Present

Q%20and%20A%20icon_small%20for%20website%20tiles

What You Thought You Knew About Revenue Sharing

DWC 401(k) Q&A Cash Balance Corner: Defined Benefit vs. Defined Contribution: A Cash Balance Primer

Defined Benefit vs. Defined Contribution: A Cash Balance Primer

DWC 401(k) Q&A Cash Balance Corner: Just Can't Get Enough (Savings from your 401(k))

"Just Can't Get Enough" (Savings from your 401(k))

DWC Cash Balance Corner: Cash Balance Contributions: Definitely Not

Cash Balance Contributions: Definitely Not "Money for Nothing"

DWC Cash Balance Corner: One and One Makes Five: Calculating the Minimum Required Distribution

"One and One Makes Five": Calculating the Minimum Required Distribution

Cash Balance Corner: Calculating Recommended Contributions

"Complete Control" with Recommended Contributions

DWC 401(k) Q&A Cash Balance Corner: Maximum Contributions: Everybody Wants Some

Maximum Contributions: "Everybody Wants Some"

DWC Cash Balance Corner: Maximum Contributions: Additional

Maximum Contributions: Additional "Opportunities"

DWC Cash Balance Corner: Prefunding Cash Balance Plans

How to "Push It" (But Not Too Much) by Prefunding Cash Balance Plans

DWC Cash Balance Corner: Cash Balance Compliance

Cash Balance Plan Compliance: "Takin; Care of Business"

DWC Cash Balance Corner: Adding an Employee to your Cash Balance Plan?

Adding an Employee to your Cash Balance Plan? "Just What I Needed."

DWC 401k) Q&A Question of the Week: 401(k) vs 403(b): Which is the Best Choice for My Non-Profit?

401(k) vs 403(b): Which is the Best Choice for My Non-Profit?

DWC 401k) Q&A Question of the Week: Adding an Automatic Escalation Option

Adding an Automatic Escalation Option

DWC 401k) Q&A Question of the Week: After-Tax vs. Roth Contributions: What is the Difference?

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

DWC 401k) Q&A Question of the Week: Are Discretionary Matching Contributions Becoming a Little Less Discretionary?

Are Discretionary Matching Contributions Becoming a Little Less Discretionary?

DWC 401k) Q&A Question of the Week: Are Rehires Immediately Eligible for our 401(k) Plan?

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

DWC 401k) Q&A Question of the Week: Are There New Tax Credits for Adding Automatic Enrollment to your Plan?

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

DWC 401k) Q&A Question of the Week: Are There Plan Design Options We Should Consider as Part of the Mandatory Cycle 3 Plan Document Restatement?

Are There Plan Design Options We Should Consider as Part of the Mandatory Cycle 3 Restatement?

DWC 401k) Q&A Question of the Week: Am I Now Required to Include Part-Time Employees in my Plan?

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

DWC 401k) Q&A Question of the Week: Can Bonuses be Excluded from Plan Compensation?

Can Bonuses be Excluded from Plan Compensation?

DWC 401k) Q&A Question of the Week: Can Contributions be Made from Severance Pay?

Can Contributions be Made from Severance Pay?

DWC 401k) Q&A Question of the Week: Can I Add a Personal SEP IRA to my Company's 401(k) Plan?

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

DWC 401k) Q&A Question of the Week: Can I Still Start a New 401(k) Plan This Year?

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

DWC 401k) Q&A Question of the Week: Can Updated Eligibility Requirements Exclude Current Participants?

Can Updated Eligibility Requirements Exclude Current Participants?

DWC 401k) Q&A Question of the Week: Can We Add a Safe Harbor Provision While Maintaining Flexibility in Contribution Costs

Can We Add a Safe Harbor Provision While Maintaining Flexibility in Contribution Costs?

DWC 401k) Q&A Question of the Week: Can We Change Our Plan's Vesting Schedule?

Can We Change Our Plan's Vesting Schedule?

DWC 401k) Q&A Question of the Week: Can We Convert a Pre-Tax 401(k) Account to a Roth Account?

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

DWC 401k) Q&A Question of the Week: Can We Exclude Seasonal Employees from our 401(k) Plan?

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

DWC 401k) Q&A Question of the Week: Can We Offer Additional Matching Contributions Without Losing our Safe Harbor Status?

Can We Offer Additional Matching Contributions Without Losing our Safe Harbor Status?

DWC 401k) Q&A Question of the Week: Can We Require Employment at Year-End to Receive a Safe Harbor Contribution?

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

DWC 401k) Q&A Question of the Week: Can We Split Eligibility to Allow Deferrals but Postpone Contributions?

Can We Split Eligibility to Allow Deferrals but Postpone Contributions?

DWC 401k) Q&A Question of the Week: Can We Tweak our 401(k) to Allow Additional Savings for Reasons More Immediate than Retirement?

Can We Tweak our 401(k) to Allow Additional Savings for Reasons More Immediate than Retirement?

DWC 401k) 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?

DWC 401k) Q&A Question of the Week: Does Counting Hours of Service for Plan Eligibility Have to be a Nightmare?

Does Counting Hours of Service for Plan Eligibility Have to be a Nightmare?

DWC 401k) Q&A Question of the Week: Do Plan Eligibility Rules Apply to Part-Time Employees?

Do Plan Eligibility Rules Apply to Part-Time Employees?

DWC 401k) 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 401k) Q&A Question of the Week: How Can We Add More Flexibility to our Standard Profit Sharing Contributions?

How Can We Add More Flexibility to our Standard Profit Sharing Contributions?

DWC 401k) 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 401k) Q&A Question of the Week: How Can We Tweak Our Plan's Eligibility Requirements to Make Administration Easier?

How Can We Tweak Our Plan's Eligibility Requirements to Make Administration Easier?

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

How Do We Stop Our Discretionary Matching Contribution?

DWC 401k) Q&A Question of the Week: Is It Too Late to Set Up a Plan to get a Tax Deduction for Last Year?

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

MEP, PEP, or Stand Alone Plan

MEP, PEP, or Stand Alone Plan, Which Is the Best Fit for Your Company?

DWC 401k) Q&A Question of the Week: Risks to Contributing More Than the Minimum to a Cash Balance Plan

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

DWC 401k) Q&A Question of the Week: Safe Harbor Match vs. Nonelective: Different Words or Different Options?

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

DWC 401k) 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?

DWC 401k) Q&A Question of the Week: Starting a New 401(k) Plan? Make Sure You Start On Time

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

DWC 401k) Q&A Question of the Week: The Better Retirement Plan for Small Business: SEP or 401(k)?

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

DWC 401k) Q&A Question of the Week: What are the Different Types of 401(k) Contributions?

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

DWC 401k) Q&A Question of the Week: What Are My Options (and Deadlines) for Implementing a Retirement Plan This Year?

What Are My Options (and Deadlines) for Implementing a Retirement Plan This Year?

DWC 401k) Q&A Question of the Week: What Compensation Is Used to Calculate Contributions?

What Compensation Is Used to Calculate Contributions?

DWC 401k) Q&A Question of the Week: What Does a Short Plan Year Mean for my Deferrals?

What Does a Short Plan Year Mean for my Deferrals?

DWC 401k) Q&A Question of the Week: What is Automatic Enrollment and How Does It Work?

What is Automatic Enrollment and How Does It Work?

DWC 401k) Q&A Question of the Week: What is a True-Up Matching Contribution?

What is a True-Up Matching Contribution?

DWC 401k) Q&A Question of the Week: What Happens if an Employee Joins a Plan Too Soon?

What Happens if an Employee Joins a Plan Too Soon?

DWC 401k) Q&A Question of the Week: What To Consider When Switching from a SIMPLE IRA to a 401(k)

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

DWC 401k) Q&A Question of the Week: What Plan Design Combines Automatic Enrollment & Safe Harbor?

What Plan Design Combines Automatic Enrollment & Safe Harbor?

DWC 401k) Q&A Question of the Week: What's the Simplest Way to Add Auto Enrollment?

What's the Simplest Way to Add Auto Enrollment?

DWC 401k) Q&A Question of the Week: What's the Simplest Way to Set Up a One Year Eligibility Waiting Period for our 401(k)?

What's the Simplest Way to Set Up a One Year Eligibility Waiting Period for our 401(k)?

DWC 401k) Q&A Question of the Week: What Tax Credits Are Available for a New Plan?

What Tax Credits Are Available for a New Plan?

Retirement Plan Investment Menu

Retirement Plan Investments & Communications

How Does my Investment Professional get Paid?

news%20icon_small%20for%20website%20tiles

3 Common 401(k) Problems and How to Avoid Them

news%20icon_small%20for%20website%20tiles

401(k) Brokerage Options

news%20icon_small%20for%20website%20tiles

401(k) Rollovers and Roth IRAs

news%20icon_small%20for%20website%20tiles

All About Exchange-Traded Fund Assets

news%20icon_small%20for%20website%20tiles

Bitcoin Too Risky for 401(k)s?

news%20icon_small%20for%20website%20tiles

Leveraging a Backdoor Roth IRA

news%20icon_small%20for%20website%20tiles

Pension Funds and Bitcoin Futures

news%20icon_small%20for%20website%20tiles

Target-Date Funds

news%20icon_small%20for%20website%20tiles

Trends to Watch in Plan Service

news%20icon_small%20for%20website%20tiles

When Will Bitcoin Make Its Way to 401(k) Plans?

Q%20and%20A%20icon_small%20for%20website%20tiles

The Impact of Real Estate on a 401(k) Plan | Part 1

Q%20and%20A%20icon_small%20for%20website%20tiles

The Impact of Real Estate on a 401(k) Plan | Part 2

Q%20and%20A%20icon_small%20for%20website%20tiles

What You Thought You Knew About Revenue Sharing

DWC 401k) 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?

DWC 401k) Q&A Question of the Week: Who Must Receive Retirement Plan Blackout Notices?

Who Must Receive Retirement Plan Blackout Notices?

DWC 401k) Q&A Question of the Week: Is Your 401(k) Plan Required to Have a QDIA?

Is Your 401(k) Plan Required to Have a QDIA?

DWC 401k) Q&A Question of the Week: What Do We do with Settlement Fund Proceeds?

What Do We do with Settlement Fund Proceeds?

Plan Sponsor Requirements

Plan Sponsor Requirements

eBook: How to Select Retirement Plan Service Providers

Service Provider Selection Checklists

downloadable%20icon_small%20for%20website%20tiles

Historical Contribution & Testing Limits Chart

Resource%20Icon_small%20for%20website%20tiles

Compliance Deadlines for Calendar Year Plans

Cycle 3 DC Plan Restatement Resources

DWC Knowledge Center Article: Cycle 3 DC Plan Restatement FAQs

Cycle 3 DC Plan Restatement FAQs

Resource%20Icon_small%20for%20website%20tiles

Deposit Deadlines for 401(k) Deferrals

Resource%20Icon_small%20for%20website%20tiles

Deposit Deadlines for Company Contributions

Resource%20Icon_small%20for%20website%20tiles

Fidelity Bonds FAQ

Resource%20Icon_small%20for%20website%20tiles

Form 5330 FAQs

Resource%20Icon_small%20for%20website%20tiles

Form 5500 FAQs

Resource%20Icon_small%20for%20website%20tiles

Form 8955-SSA FAQs

Resource%20Icon_small%20for%20website%20tiles

Getting the Codes Right for 401(k) Distributions on a 1099-R

Resource%20Icon_small%20for%20website%20tiles

How to Handle 401(k) Plan Forfeitures

Resource%20Icon_small%20for%20website%20tiles

Mandatory Retirement Plan Amendments & Restatements

Resource%20Icon_small%20for%20website%20tiles

Off-Calendar-Year Retirement Plans: What's the Difference?

Resource%20Icon_small%20for%20website%20tiles

Voluntary Retirement Plan Amendments & Restatements

DWC In the News: New eDisclosure Rules: Maybe This Whole Internet Thing Is Going to Stick

New eDisclosure Rules: Maybe This Whole Internet Thing is Going to Stick

DWC in the News: eDisclosures - Covered Documents

eDisclosures: Covered Documents

DWC In The News: eDisclosures: A Deep Dive into Electronic Addresses & Internet Websites

eDisclosures: A Deep Dive into Electronic Addresses & Internet Websites

DWC News Update - eDisclosures: Initial Notice and Notice of Internet Availability (NOIA)

eDisclosures: Initial Notice and Notice of Internet Availability

Q%20and%20A%20icon_small%20for%20website%20tiles

DOL & IRS Audits: How Annual Compliance Reviews Can Help

Q%20and%20A%20icon_small%20for%20website%20tiles

The 2020 Retirement Plan Contributions Limits Are Here

401(k) Notice Distribution: Hard Copy vs. Electronic Delivery

DWC 401k) Q&A Question of the Week: How Do we Report a Plan Merger on Form 5500?

How Do we Report a Plan Merger on Form 5500?

DWC 401(k) Q&A Question of the Week: Must I Complete the Upcoming Mandatory Plan Document Restatement Before Terminating My Plan?

Must I Complete the Upcoming Mandatory Plan Document Restatement Before Terminating my Plan?

DWC 401k) Q&A Question of the Week: When Does my Plan Need an Outside Audit?

When Does my Plan Need an Outside Audit?

DWC 401k) Q&A Question of the Week - Which Employees Do I Have to Report on my Year-End Census Report?

Which Employees Do I Have to Report on my Year-End Census Report?

DWC 401(k) Q&A Question of the Week

Which Financial Details Do I Have to Include on my Year-End Census?

DWC 401(k) Q&A Question of the Week: Who Signs Our Form 5500?

Who Signs Our Form 5500?

DWC 401(k) Q&A Question of the Week: We Can't Find our Signed Plan Document, Now What?

We Can't Find our Signed Plan Document, Now What?

Corporate Structure/M&A

Corporate Structure and M&A 101

downloadable%20icon_small%20for%20website%20tiles

Coming Soon!

Resource%20Icon_small%20for%20website%20tiles

Getting Mergers & Acquisitions Right for your 401(k) Plan

Resource%20Icon_small%20for%20website%20tiles

Related Companies: Affiliated Service Group FAQs

Resource%20Icon_small%20for%20website%20tiles

Related Companies: Controlled Group FAQs

news%20icon_small%20for%20website%20tiles

How Selling a Business Can Impact your Retirement Plan

news%20icon_small%20for%20website%20tiles

Tax Bill Might Affect 401(k) Offerings

DWC 401k) Q&A Question of the Week: Can Former Subsidiary Employees Take a Distribution from your 401(k)?

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

DWC 401k) Q&A Question of the Week: Can I Keep my Retirement Plan After I Sell my Business?

Can I Keep my Retirement Plan After I Sell my Business?

DWC 401k) Q&A Question of the Week: How Do we Report a Plan Merger on Form 5500?

How Do we Report a Plan Merger on Form 5500?

DWC 401k) Q&A Question of the Week: Should we Split our 401(k) Plan to Avoid the Annual Audit?

Should we Split our 401(k) Plan to Avoid the Annual Audit?

DWC 401k) Q&A Question of the Week: What Do You Do with the SIMPLE IRA You Just Acquired?

What Do You Do with the SIMPLE IRA You Just Acquired?

Qualified Plan Compliance

Qualified Plan Compliance 101

downloadable%20icon_small%20for%20website%20tiles

Defined Benefit Reporting & Disclosure Calendar

downloadable%20icon_small%20for%20website%20tiles

Defined Contribution Reporting & Disclosure Calendar

Resource%20Icon_small%20for%20website%20tiles

Historical Contribution & Testing Limits Chart

Resource%20Icon_small%20for%20website%20tiles

Historic DOL Enforcement Results

Resource%20Icon_small%20for%20website%20tiles

Nondiscrimination Testing Overview

Resource%20Icon_small%20for%20website%20tiles

Nondiscrimination Testing: ADP & ACP Tests

Resource%20Icon_small%20for%20website%20tiles

Nondiscrimination Testing: Compensation Ratio Test

Resource%20Icon_small%20for%20website%20tiles

Nondiscrimination Testing: Minimum Coverage Test

Resource%20Icon_small%20for%20website%20tiles

Nondiscrimination Testing: Top Heavy Determination

Resource%20Icon_small%20for%20website%20tiles

Who Are Highly Compensated & Key Employees?

DWC 401k) Q&A Question of the Week: Are Leased Employees Eligible for my 401(k) Plan?

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

DWC 401k) Q&A Question of the Week: Are We Required to Make Safe Harbor Contributions for HCEs?

Are We Required to Make Safe Harbor Contributions for HCEs?

DWC 401k) Q&A Question of the Week: Can Auto-Enrolled Participants Who Don't Opt Out Withdraw Their Deferrals?

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

DWC 401k) Q&A Question of the Week: Can Higher Than Normal Turnover Affect my 401(k) Plan: Part 1

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

DWC 401k) Q&A Question of the Week: Can Higher Than Normal Turnover Affect my 401(k) Plan: Part 2

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

DWC 401k) Q&A Question of the Week: Can Higher Than Normal Turnover Affect my 401(k) Plan: Part 3

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

DWC 401k) Q&A Question of the Week: Can Participants Invest Their 401(k) Assets in Real Estate?

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

DWC 401k) Q&A Question of the Week: Can We Avoid an Audit for the First (Short) Year of Our Plan?

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

DWC 401k) Q&A Question of the Week: Can We Increase Profit Sharing Contributions & Decrease Salaries to Improve Testing/Save Money?

Can We Increase Profit Sharing Contributions & Decrease Salaries to Improve Testing/Save Money?

DWC 401k) Q&A Question of the Week: Can We Offer Higher Profit Sharing Contributions to Employees Based on Performance?

Can We Offer Higher Profit Sharing Contributions to Employees Based on Performance?

DWC 401k) 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?

DWC 401k) Q&A Question of the Week: Can We Reduce the Number of HCEs in our Plan?

Can We Reduce the Number of HCEs in our Plan?

DWC 401k) Q&A Question of the Week: Can You Make Extra 401(k) Loan Payments to Pay it Off Faster?

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

DWC 401k) Q&A Question of the Week: Common Compliance Issues to Watch For

Common Compliance Issues to Watch For

DWC 401k) Q&A Question of the Week: Deadline to Deposit Safe Harbor Matching Contributions?

Deadline to Deposit Safe Harbor Matching Contributions?

DWC 401k) Q&A Question of the Week: Do Related Company Rules Apply to Non-Profits?

Do Related Company Rules Apply to Non-Profits?

DWC 401k) Q&A Question of the Week: Do We Have to Consider Pay Before a Participant is Eligible When Calculating Matching Contributions?

Do We Have to Consider Pay Before a Participant is Eligible When Calculating Matching Contributions?

DWC 401k) Q&A Question of the Week: Employee Joined the Plan Too Soon: Is Correction Required?

Employee Joined the Plan Too Soon: Is Correction Required?

DWC 401k) Q&A Question of the Week: How are Corrective Refunds Determined for a Failed ADP Test?

How are Corrective Refunds Determined for a Failed ADP Test?

DWC 401k) Q&A Question of the Week: How Can We Improve ADP/ACP Test Results Without Safe Harbor?

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

DWC 401k) Q&A Question of the Week: How Do you Correct an Excess Deferral?

How Do you Correct an Excess Deferral?

DWC 401k) Q&A Question of the Week: How Do We Correct Missed Deferrals for New Hires?

How Do We Correct Missed Deferrals for New Hires?

DWC 401k) Q&A Question of the Week: How Do We Identify HCEs for the First Year?

How Do We Identify HCEs for the First Year?

DWC 401k) Q&A Question of the Week: How Do Furloughed Employees Impact our Retirement Plan at Year-End?

How Do Furloughed Employees Impact our Retirement Plan at Year-End?

DWC 401k) Q&A Question of the Week: How Does a Participant's Divorce Affect our 401(k) Plan?

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

DWC 401k) Q&A Question of the Week: How Long Can I Extend the Deadline to File our Form 5500?

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

DWC 401k) 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?

DWC 401k) Q&A Question of the Week: Pre-Funding Matching Contributions for Terminated Employees

Pre-Funding Matching Contributions for Terminated Employees

DWC 401k) Q&A Question of the Week: Nondiscrimination Testing & Low Non-HCE Participation

Nondiscrimination Testing & Low Non-HCE Participation

DWC 401k) Q&A Question of the Week: Short Plan & Lookback Years: What (& When) Are They?

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

DWC 401k) Q&A Question of the Week: Spouse or Not a Spouse? That is the Question...

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

DWC 401k) Q&A Question of the Week: Top Heavy vs. ADP: What's the Difference?

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

DWC 401k) Q&A Question of the Week: What Compensation Do You Use When Fiscal and Plan Years Differ?

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

DWC 401k) Q&A Question of the Week: What Does Safe Harbor Mean, Exactly?

What Does Safe Harbor Mean, Exactly?

DWC 401k) Q&A Question of the Week: What is the Deadline to Correct a Failed ADP/ACP Test?

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

DWC 401k) Q&A Question of the Week: What is the Form 8955-SSA and What Does it Do?

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

DWC 401k) Q&A Question of the Week: What is the PBGC & Does it Cover our Cash Balance Plan?

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

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

What Retirement Plan Filings & Records Must We Keep?

DWC 401k) Q&A Question of the Week: What is a Successor Plan?

What is a Successor Plan?

DWC 401k) Q&A Question of the Week: When Can we Change our ADP/ACP Testing Method?

When Can we Change our ADP/ACP Testing Method?

DWC 401k) 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?

DWC 401k) Q&A Question of the Week: Which Comes First: The Contribution or the K-1?

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

DWC 401k) Q&A Question of the Week: Which Common Plan Fees Can (& Should) We Pay from Plan Assets?

Which Common Plan Fees Can (& Should) We Pay from Plan Assets?

DWC 401k) Q&A Question of the Week: Will This Year's Irregular Compensation Impact our Retirement Plan?

Will This Year's Irregular Compensation Impact our Retirement Plan?

DWC 401k) Q&A Question of the Week: Why Does your TPA Need Personal Details on Co. Owners?

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

DWC 401k) Q&A Question of the Week

Plan Corrections 101