This article has been updated for 2022. Real Estate in a Defined Benefit Plan: Introduction Real estate can be a great investment. It has the potential to provide “return” through monthly cash flow, asset appreciation, and the paydown of any outstanding loan balance. What’s more, these returns may be magnified through the use of financing […]

Real Estate in a Defined Benefit Plan

November 5, 2021

Real Estate in a Defined Benefit Plan. What Are the Considerations?

This article has been updated for 2022. Introduction Practitioners use Defined Benefit Plan compensation for many elements of administration. This article explains, at a high level, how your Defined Benefit Plan actuary and third party administrator will define and use compensation for your Defined Benefit Plan. Defined Benefit Plan Compensation The owner’s Defined Benefit Plan […]

Defined Benefit Plan Compensation

February 11, 2020

Defined Benefit Plan Compensation. What Compensation Counts?

This article has been updated for 2022. Defined Benefit Plan Due Dates Defined Benefit Plans have several deadlines. In order to receive favorable tax treatment and avoid penalties, you must meet these due dates in a timely fashion. What deadlines must you be aware of in a Defined Benefit Plan? First, you must set up […]

Defined Benefit Plan Deadline

September 30, 2019

2021 Defined Benefit Plan Deadlines. Due Dates to Set Up and Fund the Plan.

This article has been updated for 2022. Defined Benefit Minimum Participation What is the minimum participation in a Defined Benefit Plan (“DB Plan”)? This is a common question we get from business owners. To some extent, minimum participation in a Defined Benefit Plan is addressed indirectly in the coverage requirements. However, DB Plans have an […]

Minimum Participation in a Defined Benefit Plan

April 9, 2019

Minimum Participation in a Defined Benefit Plan. What’s the Requirement?

This article has been updated for 2022. If you love baseball, the Spring Training season is a great time of year. For the die-hard fan, it’s an ideal environment to scout your team, meet the players and get autographs. Spring Training is also a reason, if you live in a colder climate, to trade mounds […]

Nondiscrimination Testing in Defined Benefit Plans

March 23, 2019

Defined Benefit Nondiscrimination Testing. A Baseball Analogy.