Susan Diehl

By Susan Diehl 8/10/2020

How a plan is designated as a church plan, and whether it can offer a 403(b) and what kind of plan document it can use, depends of a variety of factors. Following is a specific scenario that serves as an interesting case study in making these determinations. An employer calls itself a... READ MORE

A Current Roadmap to Pre-Approved Defined Contribution Plans

By Susan Diehl 9/2/2015

This article originally appeared in the Summer 2012 issue of Plan Consultant. To view a PDF version, along with an accompanying chart, click here.Dating as far back as the early 1960s, the Internal Revenue Service (IRS) offered different versions of pre-approved plans. The employee plan universe... READ MORE

In-plan Roth Rollovers

By Susan Diehl 1/1/2012

This article originally appeared in the Winter 2012 issue of Plan Consultant. To view a PDF version, please click here.As a result of the Small Business Jobs Act of 2010 (SBJA), qualified §401(k) plans and §403(b) plans are permitted to offer IRRs, allowing conversions from pre-tax money sources to... READ MORE

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Susan Diehl

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