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.


Contributions/Elective Deferrals

Designated Roth Contributions

  • Common Roth contribution mistakes
    In the operation of a Roth feature, sometimes the employer doesn’t follow the employee’s election as to the type of elective deferral.



Safe Harbor 401(k) 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


Additional resources