HR Daily Advisor

OCTOBER 24, 2017

Since 401(k) retirement savings plans first appeared in the early 1980s, they have grown rapidly. This option of receiving money as either part of one’s compensation—as cash, in other words—or as deferred income, is the essence of the term “cash or deferred arrangement” (CODA). designer491 / iStock / Getty Images Plus.

HR Planning 67

HR Planning Retirement Discrimination Handbook 67

HR Daily Advisor

DECEMBER 6, 2017

For employers, it increases the adminis­trative burden of operating the plan; for employees, making preretirement withdrawals can sig­nificantly drain retirement savings. highly compensated employees), and confirm that each request is unique. Before joining CER in 2005, Ms. Carsen was a Legal Editor at CCH, Inc.

HR Planning 46

HR Planning ADP Retirement Handbook 46

HR Daily Advisor

JANUARY 24, 2018

In addition, highly compensated participants lose the Section 125 protection from taxation if the cafeteria plan fails certain nondiscrimination tests. This prohibition on benefits that defer the receipt of compensation is a long-standing requirement of Section 125. Any other benefit that does not defer the receipt of compensation.

HR Planning 43

HR Planning Compensation Handbook Employment Law 43