ROTH 401(k)
The Roth 401(k) is permitted under the Internal Revenue Code, beginning January 1, 2006. PAi has provided Employers the option to allow their employees to take advantage of this savings opportunity.

 

GUST AMENDMENT
GUST refers to the collection of laws passed over the last decade that contain provisions which must be incorporated into retirement plans. Details of the actual laws, their effective dates and their provisions are located in this document.

 

ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 (EGTRRA)
Find specifics of EGTRRA in this document.

BLACKOUT PERIOD
Blackout periods (times when employees lose control over their accounts) can occur for a number of reasons, but the most common are if the plan changes its third party administrator, investment fund provider or other service providers. See the attached document for additional requirements of the blackout period law as it applies to all defined contribution retirement plans.