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Mark Schulte

September 20, 2016 By Mark Schulte Leave a Comment

Closed DB plan nondiscrimination testing relief extended for 2017

  Employers with “closed” DB pension plans (i.e., closed to new entrants, but benefits continue to accrue for existing participants) received another extension of nondiscrimination testing relief in IRS Notice 2016-57. This will help these employers demonstrate compliance with existing …

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October 22, 2015 By Mark Schulte Leave a Comment

What’s the Impact of 2016 IRS Retirement Plan Limits?

The IRS just announced the 2016 retirement plan benefit limits, and there are virtually no changes from 2015. What does it all mean for employer-sponsored retirement plans? Below is a table summarizing the primary benefit limits, followed by our analysis of the practical effects for both defined …

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July 6, 2015 By Mark Schulte Leave a Comment

OPEB Funding Policy Opportunities

New Governmental Accounting Standards Board (GASB) statements 74 and 75 are intended to make accounting for OPEB (Other Postemployment Benefits, usually retiree medical) more transparent by moving the entire unfunded liability to the face of the financial statements. This post discusses some of the …

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