Deferred Compensation News and Updates

Deferred Compensation News brings you the latest information and insights on 409A nonqualified deferred compensation; institutional COLI, BOLI, and ICOLI; tax-and cost-efficient non-COLI funding strategies; low-cost tax managed non-COLI asset/liability designs; executive benefits benchmarking; succession planning and timely issues of executive pay and benefits. 
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November 30, 2016

2016 Year-End Compliance Checklist Employment Benefit Plans Isler Dare


The following update was prepared by IslerDare PC and is shared here with their permission as Fulcrum Partners continues to provide education and insight on the changes and clarifications to rules involving employment benefit plans. You may download this report on the Resources Page (2016 Year-End Compliance Checklist) of the Fulcrum Partners website. 2016 Year-End Compliance Checklist: Employment Benefit Plans With the results of the Presidential election just behind us, it is likely that the landscape of employee benefit plans—and the regulations that govern them—will change. For the time being, however, there are still some important compliance deadlines quickly approaching, so we wanted to remind plan sponsors of these key compliance actions as 2016 comes to a close: November 15, 2016 Transitional Reinsurance Report and Fee for Self-Funded Group Health Plans: If you sponsor a self-insured group health plan, you (or your third-party administrator (“TPA”), on behalf of the plan) must report your enrollment count, calculate your reinsurance fees of $27 per covered life for 2016, and schedule the required reinsurance payment. The reinsurance payment can be made in one payment no later than January 15, 2017, or in two payments, with the first payment of $21.60 per covered life due no later than
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October 23, 2014

IRS Announces Retirement Plan Limits for 2015


Fulcrum Partners LLC, shares this update just released by the IRS regarding the changes for 2015 in the social security taxable wage base, qualified compensation limits, and other aspects of U.S. retirement plan limitations.  The full update appears below.   IRS Announces 2015 Retirement Plan Limits Ponte Vedra Beach, FL — (October 23, 2014) —  The IRS announced today the cost of living adjustments for qualified pension and defined contribution plans. The important retirement plan limits for 2014 and 2015 are summarized below:   2015 2014 Elective Deferral Limit for 401(k) and 403(b) Plans $18,000 $17,500 Age 50 Catch Up Limit for 401(k) and 403(b) Plans $6,000 $5,500 415 Defined Contribution Plan Limit $53,000 $52,000 Qualified Compensation Limit $265,000 $260,000 Highly Compensated Employee Limit $120,000 $115,000 Key Employee Officer Compensation Limit $170,000 $170,000 Social Security Taxable Wage Base $118,500 $117,000 About Fulcrum Partners LLC : Fulcrum Partners LLC ( is one of the nation’s leading and largest executive benefits consultancies. A team of experienced industry professionals, the consultants at Fulcrum Partners focus on an integrated approach to the design, financing, and plan administration of executive benefits programs. Fulcrum Partners LLC is a wholly independent, member-owned firm dedicated to helping organizations enhance their
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