2135 401 (k) Planning Considerations

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2135 401 (k) Planning Considerations

机译：2135 401（k）规划注意事项

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Effect on policy. Adopting a 401 (k) plan represents an employer commitment that will affect its compensation policy for many years. For many employers, adopting a 401 (k) plan may preclude its having a pension plan, a conventional profit-sharing plan or a nonqualified deferred compensation plan. A simple 401 (k) plan that only provides for elective contributions costs the employer very little as reductions in employee salaries provides the source of plan contributions. Other types of 401 (k) plans require employer contributions in addition to salaries. The decision to adopt a 401 (k) plan that provides for matching or nonelective contributions (contributions that will be made from employer funds) depends on each employer's circumstances and plan objectives.rnEmployer cost. Although a~plan may finance contributions solely through salary reductions, a high employee contribution rate may create pressure on employers to provide salary increases to cover plan contributions. Plans that require some form of employer contribution necessitate a consideration of the employer's ability to meet the contribution obligation. Matching contributions, for example, are a cost that the employer cannot control once the matching formula is set. Profit-sharing or nonelective contributions, on the other hand, are more flexible. In addition, using matching and nonelective contributions may be helpful in complying with nondiscrimination rules.

机译：对政策的影响。通过401（k）计划代表着雇主承诺，这将影响其多年的薪酬政策。对于许多雇主而言，采用401（k）计划可能会妨碍其制定养老金计划，常规的利润分享计划或不合格的递延薪酬计划。一个简单的401（k）计划仅规定了选择性的供款，而雇主只需付出很少的代价，因为雇员薪金的减少是计划供款的来源。其他类型的401（k）计划除工资外还要求雇主缴纳费用。决定采用401（k）计划以提供匹配或非自愿性供款（由雇主资金提供的供款）的决定取决于每个雇主的情况和计划目标。雇主成本。尽管计划可能仅通过减薪来资助缴费，但是较高的雇员缴费率可能会给雇主施加压力，要求他们增加薪金以支付计划缴费。需要某种形式的雇主供款的计划必须考虑雇主履行供款义务的能力。例如，匹配的供款是设置匹配公式后雇主无法控制的成本。另一方面，利润分享或非自愿性捐款更为灵活。此外，使用匹配和非选择性的贡献可能有助于遵守非歧视性规则。

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《Human resources management》 |2009年第326期|151-153155-156|共5页
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7. This research examines the determinants of eligibility and participation in 401(k) plans using two cross-sections of data from the Health and Retirement Study. Our sample consists of workers ages 51-56 representing two cohorts: the original HRS cohort born 1931-41, first interviewed in 1992, and the Early Baby Boomer (EBB) cohort born 1948-53, interviewed in 2004. Participation in 401(k) pensions in the EBB cohort is nearly 50 percent greater than that of the earlier cohort. This substantial growth in 401(k) plan participation over a relatively brief period may reflect intrinsic differences in tastes between the two cohorts, changes over this period in the external environment regarding retirement saving, or the joint effects of both influences. [O] . Irena Dushi, Marjorie Honig 100

机译：本研究使用健康和退休研究的两个横断面数据检查401（k）计划的资格和参与的决定因素。我们的样本由51-56岁的工人组成，代表两个队列：原始的HRs队列出生于1931-41，在1992年首次接受采访，而早期婴儿潮一代（EBB）出生于1948-53，于2004年接受采访。参与401（k ）EBB队列中的养老金比早期队列的养老金高出近50％。在相对短暂的时期内401（k）计划参与的大幅增长可能反映了两个群体之间的品味的内在差异，这个时期在退休储蓄的外部环境中的变化，或两种影响的共同影响。

2135 401 (k) Planning Considerations

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