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		Client & Advisor Resources		Participant Resources
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Welcome to Pollard & Associates’ Client & Advisor Resources page. Here you will find useful links and references to provide you with information on qualified retirement plans and the responsibilities of plan sponsorship.

Important Things to Know

2010-2012 Qualified Retirement Plan Limits	Key 2010-2012 qualified retirement plan limits
2012 Compliance Calendar	Key dates and deadlines throughout the plan year
2012 IRA Rules & Limits (Traditional and Roth)	Key 2012 eligibility rules and contribution limits
Guidelines for 401(k) Contribution Deposit Timing	DOL’s safe harbor regulations for timely deposit of employee 401(k) payroll deductions
Fiduciary Responsibility Overview	Overview of fiduciary standards under ERISA
Corrections Programs Overview	Overview of DOL and IRS corrections programs
ADP Testing Overview	Detailed overview of 401(k) ADP testing procedures
ERISA Bond Requirements	Overview of ERISA bond requirements for plan fiduciaries

Helpful Websites

	Library of regularly updated articles on important 401(k) issues and marketplace news
	Objective, reliable research, data, and analysis to enhance the development of sound employee benefit programs
	The Employee Benefits Security Administration (EBSA) within the Department of Labor oversees qualified plan laws and regulations related to participant rights and fiduciary behavior
	The Internal Revenue Service (IRS) within the Department of the Treasury oversees qualified plan laws and regulations related to tax and plan qualification issues
	The Pension Benefit Guarantee Corporation (PBGC) is a federal corporation charged with protecting participant benefits in defined benefit pension plans

Plan Design Resources

Roth 401(k) Employee Announcement	Introduction to Roth 401(k) contributions for employees
Discontinuance or Reduction of Matching Contributions – 401(k) Safe Harbor Plans	Conditions for discontinuing or reducing employer matching contributions in a Safe Harbor 401(k) plan
Overview of Safe Harbor 401(k) Plan with Class-Based Discretionary Contributions (New Comparability or Cross-Tested Plan)	Considerations and advantages to establishing a “cross-tested” 401(k) plan
Defined Benefit Plan Overview	Advantages and disadvantages of defined benefit plans as compared to defined contribution plans
Cash Balance Plan Overview	Advantageous features of this type of defined benefit plan, including answers to frequently asked questions