№ files_lp_4_process_2_43647
Educational professional material outlining the regulatory background, documentation structure, administrative roles, and compliance responsibilities associated with 401(k) retirement plans under United States federal law.
Year: 2018
Month: May
Region / Country: United States
Subject: 401(k) retirement plan administration and regulatory compliance
Document Type: Professional presentation / educational paper
Organization: Summit CPA Group
Author: Kimberly Moore
Relevant Institutions: Internal Revenue Service (IRS); Department of Labor (DOL)
Legal Framework: Employee Retirement Income Security Act of 1974 (ERISA); Revenue Act of 1978
Target Audience: Accounting professionals, financial advisors, and plan administrators
Key Topics: 401(k) plan structure, compliance requirements, fiduciary responsibilities, plan documentation, participant roles
Referenced Documents: Basic Plan Document; Adoption Agreement; Summary Plan Description; IRS Opinion Letter; Summary of Material Modifications; Annuity Contract
Entities Involved in Plan Administration: Plan Sponsor; Plan Trustee; Plan Administrator; Plan Custodian; Recordkeeper; Investment Advisor; Plan Participants
Price: 8 / 10 USD
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