Safe Harbor Plans

Posted by Wendy Reedy on October 29, 2013

Traditional 401(k) plans are subject to restrictions on the amount of contributions that can be made by or on behalf of highly compensated employees (“HCEs”), …

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Liquidation Basis of Accounting

Posted by Wendy Reedy on August 15, 2012

Prior to the FASB recently issuing the proposed Accounting Standards Update (ASU), minimal guidance was present to apply The Liquidation Basis of Accounting. Consequently, there …

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