TSC Translator Archive

Quick, easy and relevant retirement plan news for your enjoyment and know-how.

TSC Translator – 2017 Year End Tips

  • Bonding
  • Compensation
  • Ownership
  • Contributions
  • Deposit Timing
  • Employee Census Information

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TSC Translator – October 2017

  • Fidelity Bonds & Fiduciary Insurance
  • Annual Employee Notices
  • Upcoming Changes to IRS’s Pre-approved Document Program
  • Update on DOL’s Fiduciary Rule

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TSC Translator – September 2017

  • Top Heavy Test
  • Enhanced Secure File Send
  • Death Benefits
  • Administrative Policies Not Governed by Plan Document

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TSC Translator – June 2017

  • Fiduciary Rule Update
  • Forfeitures for SH
  • IRS Audit
  • HDSP Documentation Requirements
  • Payroll Partnerships
  • 403(b) Restatement

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TSC Translator – Year-End Tips

  • Employee Census Information
  • Compensation
  • Ownership
  • Deposit Timing
  • Bonding

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TSC Translator – Fall 2016


  • Automatic Contribution Arrangements
  • Attribution Rules
  • Indirect Rollovers
  • Retirement Plan Relief for Louisiana Flooding Victims
  • Retirement Plan Audit Requirements
  • Employe Notice Instructions

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TSC Translator – Summer 2016


  • Documentation Retention Requirements
  • Discontinuation of Loan Payments
  • Governmental Agency Audits
  • Excluded Compensation

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TSC Translator – Spring 2016


  • American’s Path to Retirement
  • TPA Definition
  • Fiduciary Rule
  • Proposed Cross-Testing Rule
  • Mid-Year Amendments to Safe Harbor Plan
  • Business Mergers and Acquisitions

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TSC Translator – Winter 2015


  • Required Census Compensation
  • Average Deferral Percentage (ADP) Test
  • Top-Heavy Test
  • Annual Census Reporting

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TSC Translator – Summer 2015


  • Eligibility vs. Allocation Conditions
  • Fiduciary Investment Advice Rules
  • Beneficiary Designation

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TSC Translator – Spring 2015


  • Form 8955-SSA
  • Participant Disclosure Requirements (404a-5)
  • Year-End Report
  • Outstanding Loan Upon Participant Termination

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TSC Translator – Winter 2014


  • Plan Testing: Average Deferral Percentage, Average Contribution Percentage, and Top-Heavy
  • Gross Compensation, Date of Entry (DOE) Compensation, Excluded Compensation
  • Required Disclosures

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TSC Translator – Fall 2014


  • Required Minimum Distribution (RMD)
  • Participant Disclosure by Email
  • Secure File Send
  • Accepting Rollover Contributions

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TSC Translator – Summer 2014


  • Retirement Plan Statistics
  • Outside Trustee
  • Participant Disclosure (404a-5)
  • Secure Site
  • Removing Terminated Participants

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TSC Translator – Spring 2014


  • Annual Census Worksheet Requirements
  • TSC 401(k) Health Check
  • Safe Harbor Contributions: Changes to Mid-Year Suspension Rules
  • Cash Balance Plan

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Fall/Winter 2013


  • Highly Compensated Employees (HCEs)/li>
  • Non-Highly Compensated Employees (NHCEs)
  • Key Employees
  • Average Deferral Percentage (ADP) Test
  • Top-Heavy Test
  • Defense of Marriage Act
  • Secure Site
  • Sole Proprietorship and Partnership Entities Compensation

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Winter 2013


  • Secure Site
  • Non-U.S. Citizens/Nonresident Alien/U.S. Source Income
  • Beneficiary Designation Forms
  • Leased Employees

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Spring 2013


  • Employee Notice
  • Distribution Services
  • In-Plan Roth Conversions
  • Excluded Compensation

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Winter 2012


  • Compensation Definitions
  • Form 8955-SSA
  • New Client Contact
  • TSC Secure Plan Access Website
  • Year-End Request Packages (YERP)

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Fall 2012


  • Qualified Domestic Relations Order (QDRO)
  • Missing Participants
  • Disqualified Plans

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Summer 2012


  • Paper Trail
  • Controlled Group
  • SOC 2 Report
  • Missed Loan Payments
  • Service Provider Disclosure 408(b)(2)
  • Participant Disclosure 404(a)

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Spring 2012


  • ADP Test vs. Top-Heavy Test
  • Service Provider Disclosure 408(b)(2)
  • Participant Disclosure 404(a)
  • Resolutions Signature(s)
  • TSC Secure Site

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Winter 2011


  • Discontinuation of Form 8109-B Coupons
  • Year-End Request Packages
  • Compensation Definitions
  • Uniformed Services for Employment and Reemployment Rights Act of 1994 (USERRA)
  • In-Plan Roth Conversion

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Fall 2011


  • In-Service vs. Hardship Withdrawals
  • Outside Trustee
  • Mergers and Acquisitions
  • Capitol Hill Update

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Summer 2011


  • Form 8955-SSA
  • Leased Employees
  • TSC Health Check
  • Participant Notices

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Spring 2011


  • Top Paid Group
  • ADP Excess Contributions
  • Deposit Timing Regulations

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Winter 2010


Fall 2010


  • Form 5500
  • Secure Site Access
  • Highly Compensated Employee (HCE)
  • Key Employee
  • Restatement of Defined Benefit Pension Plans
  • Required Minimum Distributions(RMD)

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Summer 2010


  • Lifetime Income Disclosure Act
  • Form 5500 Procedures
  • Rehired Employees
  • Rollovers
  • Payroll Partnerships

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Spring 2010


  • Deposit Timing
  • 401(k) Health Check
  • TSC Statement of Auditing Standard (SAS) 70
  • TSC Secure Plan Access Website
  • Employment Contracts vs. Qualified Plan Requirements

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Fall 2009


Summer 2009


March/April 2009


January/February 2009


November/December 2008


September/October 2008


July/August 2008


May/June 2008


Mar/Apr 2008


Jan/Feb 2008


Nov/Dec 2007