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Welcome back! -- Break in-service rules and returning employees
 If an employee leaves a company and then is rehired, this may affect the employee's participation in a qualified retirement plan. It doesn't matter what type of plan you sponsor because the break in-service rules apply to all qualified retirement plans. This article looks at the types of breaks in service that qualify and how to determine when an employee can re-enter or enter the plan.
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Don't be late -- The Voluntary Fiduciary Correction Program can help
 One of the most common ERISA violations is an employer's failure to timely remit participant salary deferrals or participant loan repayments to a qualified plan. Fortunately, the Voluntary Fiduciary Correction Program (VFCP) provides employers with an easy way to self-correct such ERISA violations such as this. This article examines VFCP updates that make the program simpler to use and expand the types of correctable transactions.
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2008 vs. 2007 retirement plan limits
 This brief chart highlights relevant changes to plan limits for 2008. The information included in this chart should be helpful to you in the upcoming year and should provide you with relevant information.
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What's on the menu? -- Changes in Section 125 cafeteria plans
 Section 125 plans, better known as cafeteria plans, offer employees an opportunity to participate in health insurance and other employer benefits on a pretax basis. Starting in January 2009, new regulations will apply to these types of plans. This article discusses the clarifications and changes to the law.
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The final word on Roth 401(k) plan distributions
 Although Roth 401(k) deferrals were allowed as early as January 2006, questions on the taxation of distributions from these accounts weren't answered until the IRS issued its final regulations. This short article looks at several highlights of the final regulations.
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