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Fixing Common Plan Mistakes

Common mistakes that happen in retirement plans, how to use the IRS’s correction programs to correct the mistake and how to reduce the probability of it happening again.

403(b)

ADP/ACP

Amendments

Automatic enrollment

Compensation

Contributions/Elective Deferrals

Distributions

Loans

Safe Harbor 401(k) Plans

Self-Correction

SIMPLE IRA plans

Spousal consent

  • Failure to Obtain Spousal Consent
    How to fix a failure to obtain spousal consent when a distribution is made to a participant in the form other than the required Qualified Joint and Survivor Annuity.

Terminating plans

Top-heavy errors

Vesting

Additional resources

 

Page Last Reviewed or Updated: 03-Nov-2014