Introduction Target Date Funds (“TDF” or “TDFs”) are fast becoming the dominant investment choice for account-based defined contribution plans in the United States. The purpose of this paper is to review the quantitative analytical tools...
On April 27, 2012, the Internal Revenue Service issued Revenue Procedure 2012-261 announced the 2013 inflation-adjusted amounts for HealthSavings Accounts (HSAs) as determined under the Internal Revenue Code § 223. The following is a comparison of the 2012 and 2013...
Philip Chao, guest columnist for RIABiz, raised concerns that NAPFA and FPA are not holding a higher standard for IRA account owners. Click here for the full article.
Effective for plan year beginning on or after January 1, 2013, an employee must limit salary reduction to no more than $2,500 in contributions to medical care flexible spending arrangements1. Background A cafeteria plan (“Cafeteria Plan”) is an employment...
On October 20, 2011, the Internal Revenue Service published (IR-2011-1031) cost of living adjustments affecting dollar limitations for pension plans and other retirement related items for Tax Year 2012. Generally speaking, many of the pension plan limitations...