A series of periodically-updated technical manuals, available in an easy-to-use interactive electronic version, are all written in complete manuscript format. Additionally, they are offered in paper version as well. Each manual contains literally hundreds of authoritative footnotes, which provides the reader with that extra credibility when faced with a difficult question or situation. Under each of the list Manuals below refer to the link for the Table of Contents for each Manual. Manuals are available for the following:

IRAs Made Easy
Covers all of the contribution and distribution rules with respect to Traditional and Roth Individual Retirement Accounts, as well as Coverdell Education Savings Accounts. The Manual contains a detailed analysis of the reporting requirements as well as extensive discussion on Required Minimum Distributions (RMDs), from calculating the minimum to reporting the RMDs.

SEP and SIMPLE Plans
Covers all of the rules with respect to Simplified Employee Pension Plans (SEPs), Salary Reduction SEP Plans (SARSEPs), and SIMPLE plans whether the plan covers only the owner of the business or if other employees are also eligible to participate. This manual also covers social security integration rules for SEPs and detailed information on the SIMPLE IRA plan and its unique features.

Keys To Keoghs
Covers all of the rules with respect to defined contribution qualified plans (profit-sharing and money purchase) where the business owner is the only plan participant or the plan only covers a small number of employees. This manual also contains a chapter regarding 401(k)s for the small business.

401(k) Plans: The Wave of the Future
Covers information pertaining to the general requirements for 401(k) plans, eligibility, contributions and deduction rules, coverage, minimum participation, average deferral percentage (ADP), excess contributions, excess deferrals, employee and employer matching contributions, excess aggregate contributions, distributions, minimum vesting and forfeitures, top-heavy plans and IRS examination guidelines. Included in this manual is also detailed information on the Safe Harbor 401(k) and the SIMPLE 401(k) plan.

403(b) Plans: The Original Tax Shelter
Covers eligibility, funding vehicles, salary reduction arrangements, contribution limits, the exclusion allowance, nondiscrimination, distribution provisions, how to handle excess amounts, 70 ¹/₂ distributions, the tax benefits of the EPCRS (Employee Plans Compliance Resolution System). Also the differences between an ERISA 403(b) and a Non-ERISA 403(b) are covered. There is a detailed chapter in this manual covering the uniqueness of a Church Plan or RICA (Retirement Income Church Account) and the rules surrounding 403(b)(9) Plans.

Health Savings Account (HSA) Manual
Covers the requirements for an individual to be eligible to establish an HSA, the contribution limits, rollovers and transfers, distributions and compliance issues. It also covers the rules applicable to an eligible High Deductible Health Care Plan (HDHP).

457 Manual
Covers the requirements for an Employer 457 Plan, from set to annual administration. This manual is part of the 457 Plan Package that a financial institution can subscribe. The Table of contents for this Product will also refer to the documents contained in the section part of the Manual.