Topics

401(k) Plans

New and Updated

  • Type:
    Employment Law Guide

    Compliance, Reporting and Disclosure Requirements: Federal

    Updated to reflect Mental Health Parity Final Rule requirements, effective January 1, 2025.

  • Type:
    Legal Timetable

    IRS Extends Roth Catch-Up Contribution Requirement Deadline

  • Date:
    June 9, 2021
    Type:
    Benchmarking and Surveys

    Employee Benefits 2021: HR & Compliance Center Survey Report

    In this survey report, XpertHR covers employer trends concerning employee benefits, such as health care plans and insurance benefits, retirement plans (including 401(k) vesting and matching policies), as well as a variety of other financial, physical, and mental wellness benefits.

  • Type:
    Employment Law Guide

    Taxation of Employee Benefits: California

    Updated to reflect changed requirements for registered domestic partnerships, effective January 1, 2020.

  • Type:
    Employment Law Guide

    Taxation of Employee Benefits: Pennsylvania

    This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Pennsylvania of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

  • Type:
    Employment Law Guide

    Taxation of Employee Benefits: Kansas

    This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Kansas of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

  • Type:
    Employment Law Guide

    Taxation of Employee Benefits: New York

    This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in New York of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

  • Type:
    Employment Law Guide

    Taxation of Employee Benefits: Kentucky

    This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Kentucky of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

  • Type:
    Employment Law Guide

    Taxation of Employee Benefits: Georgia

    In-depth review of the spectrum of Georgia employment law requirements HR must follow with respect to taxation of employee benefits.

  • Type:
    Employment Law Guide

    Taxation of Employee Benefits: Connecticut

    This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Connecticut of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

About This Topic

HR guidance on complying with 401(k) plan pre-tax deferral limits.