Insurance People who are self-employed, whether as sole proprietors or as business partners, may establish retirement plans for themselves under a law named for the congressman who introduced it. Known as Keogh or HR-10 plans, they receive beneficial tax deferrals provided they qualify under the Internal Revenue Code. While the extensive details of the legal requirements are beyond the scope of this course, the following paragraphs highlight critical features. In addition to covering the self-employed person, Keogh plans must cover some employees as stipulated by law, while other employees, such as certain part-timers, may be excluded. The plan must have a funding formula that doesn’t discriminate unfairly among employees who are required to be covered, specifically not penalizing lower-paid employees while providing an unfairly greater benefit for highly-paid employees. The amount that may be contributed to a Keogh plan is limited by law. Self-employed individuals who contribute to a Keogh plan may take a business tax deduction for contributions made for themselves and for employees. The contributions and interest earned are not taxed as current income. These amounts are taxed when they are paid out as retirement income or otherwise withdrawn. Employees may make their own personal contributions to the Keogh plan. While these voluntary contributions are not tax deductible to the employees, they do accumulate and earn interest on a tax-deferred basis, with tax payable on the interest only when funds are withdrawn. Annuities may be used to fund Keogh plan benefits as either a defined benefit plan or a defined contribution plan. DEFINED BENEFIT PLAN As the name implies, a defined benefit plan is one that specifies or defines the amount of the benefit that will be paid at retirement. When the plan is established, a formula is included for determining the benefit amount. Contributions to the plan are then made in order to provide that predetermined benefit. DEFINED CONTRIBUTION PLAN A defined contribution plan specifies a formula for the amount of the contribution that will be made, rather than the amount of the benefit to be paid at retirement. The law stipulates a maximum amount that may be contributed. While the future benefit amount is unknown, it can be estimated at various points based upon the participants length of service, amounts actually contributed, and the estimated and actual earnings on contributions. CORPORATE PENSION AND PROFIT SHARING PLANS Annuities may also be used to fund corporate pension and profit sharing plans. While Keoghs are designed for self-employeds, corporate and profit-sharing plans are aimed at retirement for people employed by corporations. Like Keogh plans. these corporate plans must meet strictly-written requirements to be considered qualified for special tax treatment. A corporate pension plan may be either a defined contribution or a defined benefit plan. By law, pension plans must be established specifically to pay retirement benefits to employees. Contributions are paid by the employer on behalf of employees, subject to very detailed nondiscrimination requirements with regard to lower-paid and highly-compensated employees. Pension plans must conform to a formula for determining the amount of contributions or the amount of benefits. Corporate profit sharing plans. which are designed to share actual company profits with employees, are more flexible in terms of how contributions are made. Some plans have a formula to determine what portion of profits will be distributed to employee accounts, while others do not. Even when no formula exists, non-discrimination controls must be in place to ensure individual employee contributions will be made fairly. GROUP DEFERRED ANNUITY A group deferred annuity is one option available to corporations for funding defined benefit or defined contribution plans. Every year, the employer uses the contribution to purchase a (Group) Single Premium Deferred Annuity for each employee included in the plan. After many years, the employee receives the benefits from all annuities purchased on his other behalf. Group deferred annuity plans have been popular because, first, they guarantee income since they are provided by an insurance company with the same guarantees any other annuity enjoys; and second, the insurer takes responsibility for all of the administrative details. As new forms of funding have been developed, however, group deferred annuities have become less popular with larger businesses, although many smaller businesses still find them attractive. About the Author: 相关的主题文章:

Real-Estate The Rohan Group is a well-known builder which was established in the year 1993. The .pany is based on Pune but has worked on the projects across many important cities. The .pany having its experience of 22 years has worked on a lot of projects that have been well appreciated by the clients as well as the real estate analyst in terms of its quality, design and the overall execution of the projects. The group recently launched its new project by the name of Rohan Iksha which lists itself among the top residential property in Bangalore . The project is currently under construction but the bookings are open for the interested buyers. The builder has assured the possession of the booked property by the end of the year 2018. Rohan Iksha by the Rohan Group is strategically based on the premium locality of Bellandur in Bangalore. The area lies towards the south east zone of the Bangalore city and is also famous for some of the very good luxurious residential properties brought up by the top builders of the country. The area is good for everything. It has a very good connectivity with the other areas by the means of the road links which may be external as well as the internal. The area also has a well-developed social infrastructure having good schools, colleges, banks, hospitals, ATM, petrol pumps, recreational parks, malls and other shopping arcades. There are about 84 residential projects in the entire area of which 38 projects are absolutely ready for the possession. Rohan Iksha is a huge residential .munity that is spread over a land area of 8.5 acres has has a total of 171 units of apartments for the sale. The interested buyers can purchase their dream home here only through the builder. The apartments here have the beautiful 360 degree angular views of the surrounding area and has a lot of appreciative features instilled inside. The apartments have been oriented in the perfect dimensional proportions, the size of the all the apartments ranges between the area of 308 sq. ft. and 2165 sq. ft. The configuration of the apartments available here are 1 BHK , 2 BHK , 3 BHK and 4BHK each of which are unique on its way. The interiors of the home are specified with the anti-skid vitrified and ceramic tiles along with the high quality teak wooden furnishings. The vastu guildelines have been followed very carefully promising a safe and secure home to the residents of Rohan Iksha. About the Author: 相关的主题文章:

Reference-and-Education AQTF is short for Australian Quality Training Framework which is actually a set of standards that ensures that there is consistent and high quality training for Australia’s vocational education and training sector. The importance of amending and seeking better ways to improve the VET sector has been the core of most changes in the AQTF and it was just in 2010 that the new AQTF conditions and standards for initial registration of training sectors came into effect. The latest amendment to the framework had specific requirements regarding the registration, better financial viability and various provisions regarding fees and payment conditions. The AQTF also has specific "quality indicators" that were developed to further provide important information regarding the performance of Registered Training Organizations. These indicators are very important in making sure that RTOs provide consistent and high quality training programs and will continue to improve their services and to help these organizations to develop their own monitoring systems. The AQTF has three important indicators: 1) Learner engagement This is a very important indicator that checks the ability of an organization to develop high quality skills in their learners. This basically includes all aspects of how the trainee undergoes sufficient training with the latest skills, knowledge and attitude specific for his industry. This indicator also focuses on the .petency of the organization to provide support for the trainee. 2)Employer satisfaction Trainees who undergo training from these RTOs must meet their own employers’ satisfaction. This indicator focuses on the employers’ judgement if their employees’ training is sufficient for the job they are required to do; and this does not just include skills training but also knowledge and attitude training as well. 3).petency .pletion This is an important AQTF quality indicator that shows the record of the RTO when it .es to trainee enrolments and qualifications that were .pleted in a given calendar year. Looking at the quality indicators of the AQTF, these are clear guidelines that will assess the qualifications and the performance of various RTOs in the country. A new and stronger AQTF is sought which will also include a better monitoring tool for RTOs; monitoring includes risk assessment and evaluation for continuous improvement. There are many criteria for registration of registered training organizations and the scope is mainly about the .petency of the organization to deliver, evaluate and issue qualifications for trainees. It is important that RTOs receive adequate business services that will deliver tailor made solutions. About the Author: Three Important Motives Of Choosing Engineering Colleges In Jaipur By: Kain Black – Regional College is the best Engineering and AIEEE College in Jaipur. Here you can apply and get Admission in B.Tech Course. Tags: What Is Online Math Problem Solver? By: Aninda – Online math problem solver can be a device or a man. There are a various number of sites that give this application. These online math problem solver sites have certain devices which can be utilized to take care of particular math questions together with problems. Tags: Planning In Business That Helps Improvement By: Karen Wilson – Whenever the students face any academic challenges while pursuing their MBA Course, they can seek help or assistance from the renowned academic portals. 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If you browse through the internet, you will .e across so many online coaching sectors, offering special GATE classes to their students. Tags: Can The Health Care Reform Expand In 2015 And Offer Choices…read And Be In The Know! By: Robert K. Sanders – Get .prehensive insurance coverage policies and subsidies to conform to with Obamacare. Obtain the 10 important health benefits with preexisting medical issues. Avoid Penalties. Tags: 相关的主题文章:

What Is Kiosk Self Service Terminal By: Luna | Jan 13th 2016 – Self-service terminal equipment is generally .posed by a man-machine interface, operated by the user according to the device prompts. Such as bank ATM machines, subway ticket machines. Tags: 相关的主题文章:

Living In An Alternate Universe By: Connie H. Deutsch | Apr 2nd 2015 – Sometimes I feel as though I am living in an alternate universe. I hear people talking and find that their responses don’t seem to match the conversation that they are having. Tags: Einstein Explained In Every Day Language – It’s Simpler Than You Think By: Sydney Hardison | May 27th 2014 – Author and physics teacher Ira Mark Egdall announces the release of his new popular science book, Einstein Relatively Simple: Our Universe Revealed in Everyday Language, published by World Scientific Publishing. Tags: Frac Universe Gives A Stage To Fracking Industry By: Lisa Mccaferty | Jun 15th 2013 – Frac Universe gives a stage to fracking industry where they can improve and start their business with other fascinated stakeholders. An always unfolding social .mercial center in particular working to advertise fracking industry and it chips away at its remarkable model. 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We view life as restrictive and believe that somehow there is not enough money, love or health to go around. If "I have more" we reason, then naturally someone else has to have less. We believe that the world’s resources are limi … Tags: The Universe Is Abundant Part I By: Michele Landers | Sep 21st 2011 – Do you believe that The Universe conspires for us and wants us to succeed? Do you see the universe as an infinite supply of love, wisdom, health and wealth and miracles for everyone? Tags: Sushmita Sen – Miss Universe Turned Actress By: Karishma Roy | Sep 16th 2011 – Bollywood actress & Miss Universe Sushmita Sen’s biography. Starting her career at an early stage in life, this gorgeous lady has achieved a lot by struggling on her own. Tags: Dc Universe Online Secrets Guide Review By: mark en lee | Aug 13th 2011 – Will a DC Universe guidebook truly be required in this type of MMO? All kinds of players are wondering as they start taking aim at hitting the level cap. 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How would you feel about taking Las Vegas holidays where they are holding Miss Universe 2010 on the 23rd August, Stunning women from all around the world meeting to show off their beautiful Bodies and talents all in an achievement to earn the Title of "��Miss Universe 201 … Tags: Dark Energy Causing Accelerated Expansion Of The Universe By: kellyprice1225 | Aug 12th 2010 – A group of cosmologists and scientists joined together in propagating a theory that dark energy causes expansion of the universe to accelerate. According to them, it is the affect of this dark energy that works under the cosmic self attraction in matters. Result is the expansion of the universe instead of its contraction. Tags: Will Forever Living Live Forever In The Universe? By: Lauren Botney | Jul 21st 2010 – Natural products have a market niche. Forever Living Products International ("FLP") sells nutritional supplements and personal care products made from bee pollen and aloe vera. 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It relieves my stress, brings me to a lighter mood and can even ease the problems I have. Three of the best stories from the past that really catch my attention and even touch my heart are The Six Million Dollar Man, Married with Children and Voltron the Defender of the U … Tags: Seven States Of Matter – Everything Is Mind By: Enoch Tan | Sep 18th 2006 – Thought wave is the sixth state of matter. Thought wave exists at a higher energetic level than beam. Thought wave can even move faster than beam. It moves at the speed of infinity. The universe moves at the speed of thought. Thought wave is local and nonlocal. It is present and omnipresent. Tags: The Science Of Astronomy Really Is Fascinating By: Yvonne Volante | Jul 29th 2006 – Galaxies, the cosmos, astrophysics, observatories, telescopes: How do we possibly .prehend the reality that the universe is beyond measure, infinite, and endlessly mesmerizing? We can’t; that’s why astronomy remains so .pletely fascinating. It’s the things in life we do not understand that most often draw … Tags: Activate The Energy Of The Universe For You By: Ineke Van Lint | May 28th 2006 – There is no such thing like people with a lot of energy and other ones without energy. The difference is that energetic people know how to activate this always available energy. And the low energy people, they block this energy, which is although always available for them too! Tags: The Universe Of Colored Gemstones Is Endlessly Fascinating By: Kimberly Francis | Apr 22nd 2006 – The universe of colored gemstones is endlessly fascinating, for centuries, nearly every culture has held the belief that colored gemstones possess magical powers or the ability to provide the wearer with certain attributes. This way of thinking has motivated the world of fashion. Natural gemstone jewelry is m … Tags: 相关的主题文章: