
EMPLOYEE BENEFITS CONSULTING & RETIREMENT PLAN DESIGN & ADMINISTRATION
Offering attractive benefits and retirement plans is crucial to recruiting
and retaining a loyal and effective work force - and can have the
added benefit of reducing an employer's tax burden significantly.
Analyzing the choices - and the legal, tax and reporting implications
of each - can be daunting. At DB&B, we specialize in helping our clients
determine their needs, compare their options, and build custom benefits
packages and retirement plans to meet their unique objectives.
DB&B's Employee Benefits Consulting & Retirement Plan Design
& Administration (EBC/RPDA) Department provides our clients with
customized advice and solutions based on "the three E's": experience,
education, and expertise. In an independent survey, 97% of clients
rated our department positively and would recommend DB&B to other
companies that need similar services. Our department has more than
60 years combined experience working with retirement plans. We work
as a cohesive team under the guidance of a Certified Public Accountant
specializing in the tax and benefits area. Our clients receive highly
responsive expert advice. Our memberships in The
American Institute of Certified Public Accountants (AICPA), The
New York State Society of Certified Public Accountants (NYSSCPA),
The Society for Human
Resources Management (SHRM) and the New
York Employee Benefits Conference (NYEBC) help our staff to maintain
skills and increase knowledge, and give us access to a network of
professionals on whom we can call should an unusual issue arise.
Consulting Services
- Tax & Business Advice
- Employee Education/Enrollment Meetings
- Human Resources Consulting
- Customized Plan Design, including:
- 401(k) - A defined contribution plan that permits employees to have a portion of their salary deducted and contributed to a retirement account. Federal and state taxes on the employee contributions and investment earnings are deferred until the participant receives a distribution from the plan (typically at retirement). Employers may also make contributions to a participant's account.
- Solo 401(k) - A 401(k) for self-employed individuals with no employees.
- Profit Sharing - Company-sponsored plan funded only by company contributions. Company contributions are typically discretionary and may be determined by a fixed formula related to the employer's profits.
- SIMPLE IRA/SIMPLE 401(k) - A type of defined contribution plan for employers with 100 or fewer employees in which the employer matches 100% of employee deferrals up to 3% of compensation or provides non-elective contributions up to 2% of compensation for all eligible employees. These contributions are immediately 100% vested, and they are the only employer contribution to the plan. SIMPLE plans may be structured as individual retirement accounts (IRAs) or as 401(k) plans.
- Simplified Employee Pension (SEP) - A defined contribution plan in which employers have the discretion to make contributions directly into employees' IRA accounts.
- New Comparability Plan - A profit sharing plan in which the employees are divided into groups, with each group receiving a contribution that is a different percentage of compensation. The simplest type of grouping is to have the owners in one group and all other employees in another group. Some employers have several groups.
- 403(b) or Tax Sheltered Annuity (TSA) - Provides a tax shelter for 501(c)(3) tax exempt employers (which include public schools). Employees qualifying for a TSA may defer taxes on contributions to certain annuity contracts or custodial accounts.
- Cafeteria Plans & Flexible Spending Accounts (FSAs) - Allow companies
to provide benefits to employees that save income taxes and social
security taxes. With Cafeteria Plans, employees may choose from
a "menu" of one or more benefits. FSAs allow employees to purchase
certain benefits, such as medical or daycare expenses, on a pre-tax
basis. FSAs can stand alone or be incorporated into a more comprehensive
cafeteria plan.
- Health Savings Accounts - Special accounts owned by an individual where contributions to the account are tax-deductible and used to pay for current and future medical expenses. Contributions to HSAs are dependent upon the employee being covered by a high-deductible insurance policy.
Administration Services
- Daily, Quarterly, Semi-annual & Annual Plan Valuations
- Internet Access to Participant Accounts (for Daily Valued Plans)
- IRS/DOL Audit Representation
- Government Filings (including Form 1099-Rs/Form 5500s)
- Assistance with Government Compliance Correction Programs
- Calculation of Maximum Deductible Contributions
- Calculation of Required Minimum Distributions (age 70 1/2)
- Compliance Testing (ADP/ACP and Nondiscrimination)
- Plan Document Preparation
For more information on DB&B's Employee Benefits Consulting Services, email info@dbbllc.com or call Madelyn Hornstein at 315.471.9171.
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