401(k)s & IRAs For Dummies

Index

Numerics

• 401(k). See also small-business employers
  • administrative issues, 69–85
  • bankruptcy and, 61–62
  • benefits of participating in, 16–17
  • brokerage window, 60
  • company stock, 93–94
  • contributions, 52–58, 198–199, 201–202, 309
  • ERISA requirements, 60–61, 81, 245
  • Investment Policy Statement, 80
  • IRAs vs., 14–15
  • launching of, 15
  • leaving with previous employer, 91–92, 222–223
  • loans, 211–215, 307–308
  • multiple employer plan, 11
  • mutual funds, 59–60
  • nondiscrimination tests, 62
  • origin of, 11, 49
  • overview, 10–12, 47–48
  • payroll deduction, 10, 17, 56
  • pitfalls, 62
  • plan document, 54
  • pooled employer plan, 11, 278
  • pooled plan provider, 11, 278
  • portability of, 307
  • QACA, 56, 251–253, 285–286
  • reasons to participate in, 305–309
  • rollovers, 87–91, 93
  • Safe Harbor plan, 11, 56, 251–253
  • signing up for, 63–68
  • Solo 401(k), 11, 250–251
  • tax benefits, 49–53
  • as trust for savings, 306–307
  • valuation dates, 85
  • variable matching contribution, 55
  • withdrawals, 89, 92–93, 205–215, 218–224

• 72(t) withdrawals, 401(k)
  • amortization method, 221
  • annuitization method, 221
  • five-year rule, 223–224
  • minimum distribution method, 221
  • situation requiring, 222

• 2008 Financial Crisis, 184

A

• actively managed funds, 76, 161–162
• adjusted gross income (AGI), 22–23
• administrative issues, 401(k)
  • electronic processing, 85
  • expressing dissatisfaction with, 83–84
  • information services, 82–83
  • mutual funds, 76–78
  • service fees
    • extra services, 74
    • finding, 70–71
    • overview, 69–70
    • paying, 72–74
    • small businesses, 74–76
    • understanding, ...