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Alpha & Omega, Inc. Financial
Management Consultants |
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The Role of the Consultant |
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Matching Our Skills to Your Needs |
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Our Working Relationship with You |
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Communication and Education Services |
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Qualified Plan Services |
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Money Management |
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Institutional Money Managers vs.
Retail Money Managers |
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Institutional Money Managers |
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Retail Money Managers |
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Distinguishing Them From Each Other |
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Critical Management Issues in
Administering a Plan |
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Qualified Plan Sponsor
Fiduciary Responsibilities |
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Fiduciary Responsibilities |
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Overview |
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Fiduciary Duties |
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Liability of a Fiduciary |
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Prohibited Transactions (an overview) |
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Prohibition Against Holding Office |
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Bonding |
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Setting Investment Objectives |
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Funding Policy Issues |
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Investment Policy Issues |
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404(c) Regulations |
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Overview |
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Analysis of Investment Alternatives |
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Investment Instruction Frequency |
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Informed Investment Decisions |
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Prohibited Transactions |
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What is a Prohibited Transaction? |
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Who is a Party in Interest? |
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Transactions under the Code vs. under ERISA |
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What Penalties may be Imposed? |
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How is a Transaction Corrected? |
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Are there Statutory Exceptions? |
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Qualified Plans |
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401(k) Plans |
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Explanation |
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Plan Provisions |
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The Discrimination Test |
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Fail-Safe Method |
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Employer Contributions |
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Investments |
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Plan Distributions |
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Profit Sharing Plans |
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Money Purchase Pension Plans |
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Defined Benefit Plans (Flat) |
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Defined Benefit Plans (Unit) |
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Target Benefit Plans |
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ESOPs (Employee Stock Ownership Plans) |
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Cross-Tested Plans |
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Non-Qualified Plans |
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Cafeteria / 125 / Flexible Benefit
Plans |
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Executive Compensation |
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Personalized Pension Plans |
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VEBAs (Voluntary Employee
Beneficiary Assn.) |
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Regulatory Requirements |
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Prepare and File IRS Form 5500
Series |
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Testing Requirements |
