PBU SERVICES

A retirement plan offers lots of benefits for you, your business and your employees. Our goal is to help you choose the right retirement plan for your business. We present an overview by pointing out the advantages, disadvantages, analysis, examples, and conclusion for each selected plan type to assist employers in making an informed decision.

ADMINISTRATION

Our experienced staff will ensure the smooth and effiecient operation of your plan.

  • Collect employee census data and plan trust information
  • Review employee census data to determine employee eligibility and vesting
  • Review plan trust information to reconcile employee and trust transactions including contributions, distributions, participant loans, and investment gains/losses
  • Perform valuation and allocations including:
    • Defined Contribution Plans
      • Calculate and allocate employer and employee contributions, forfeitures and investment gains/losses
      • Update account balances to reflect distributions, loans and investment transfers
    • Defined Benefit Plans
      • Perform actuarial calculations to determine ERISA minimum funding requirements and maximum tax deductible contribution amounts
      • Calculate each participant’s accrued and vested benefit
      • Determine funding status and premiums for PBGC annual filing
      • Perform computations required by FASB Statements
      • Prepare employer reports illustrating valuation results
      • Produce individual benefit statements to be distributed to plan participants
      • Analyze all qualified retirement plan issues ensuring plan compliance including:
        • Minimum participation requirements
        • Minimum coverage requirements
        • Nondiscrimination requirements under IRC Sections 401(k), 401(m), and 401(a)(4)
        • Top-heavy status
        • Maximum contribution, compensation, and benefit limitations
        • Minimum required distributions
      • Process plan distributions and participant loans
      • Prepare Government forms including:
        • Form 5500 and related schedules
        • PBGC Form 1
        • IRS Form 1099-R
        • IRS Forms 5330 and 5310, if required