Whitepapers

10 Steps to Convert Your SIMPLE IRA to a 401(k)

Have you outgrown your SIMPLE IRA? These 10 steps will walk you through how to terminate your SIMPLE IRA plan and start a 401(k) plan.

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Comparison of Key Features of 401(k) & 403(b) Plans

This chart compares the key features of both 401(K) and 403(b) plans.  What you’ll learn Employer and employee contribution limits Fees

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De-Risking Qualified Defined Benefit Plans – Lump Sum Windows for In Pay Retirees & Beneficiaries

In 2015, the Treasury department and the IRS established an intent to amend regulations to disallow Qualified Defined Benefit Pension Plans

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5 Reasons To Switch From A Simple IRA to a 401(k) Today

When opting for a simplified retirement plan, employers forego flexibility and may end up leaving money on the table. Many businesses have t

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Managing Pension Liabilities in a Low Interest Rate Environment

Based on recent experience, many auditors, rating firms, and supervisory agencies are pushing for valuations with lower interest rates. This

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401(k) Plan Limits & Non-401(k) Related Limits

This is the 2021 IRS qualified plan limits chart that shows 401(k) plan limits and Non-401(k) related limits. 

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Cash Balance Retirement Plans

A Cash Balance Plan (CB Plan) is considered an employer-sponsored hybrid defined benefit pension plan. This plan allows an employer to guara

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Brexit & Your Pension Plan

Brexit means lower interest rates, higher unfunded liabilities, and higher PBGC premiums. But what does this have to do with you? If you spo

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Building Retirement Solutions For Your Workplace – Steps To A Secure Retirement

According to the Consumer Financial Protection Bureau, 70% of employees say that financial concerns are their greatest source of stress. Whe

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Trouble Locating Missing 401(k) Participants? A Proposed Program May Be Of Help

One of the many challenges facing employers while terminating a 401(k), profit-sharing, or Defined Contribution plan is locating participant

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5 Factors that Drive Local Government Bond Ratings

Bond ratings can significantly impact a municipality’s financing costs. We have compiled a list of the key factors that are used by Fitch

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Reflecting Upon the Adoption of GASB 74 & 75 – Lessons Learned & Emerging Trends

Now that it’s been a while since the implementation of GASB 74 & GASB 75, we can reflect on what we’ve learned and some of the emerg

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Discount Rate Under GASB 74/75 – Post Pension Funding

This is a case study of a town that adopted a deferred pension funding policy. The policy allocates a modest funding amount towards their OP

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3 Reasons Not to Fear GASB 75

While the adoption of GASB 75 required adding the entire liability to your financial statement rather than easing in the liability over time

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OPEB Funding – The Pros & Cons Case Study

Many municipalities are still following the “pay-as-you-go” model, but are considering pre-funding their OPEB liabilities. This case stu

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7 Ways to Reduce Your OPEB Liability

Are you looking to reduce your OPEB Plan liabilities, reduce your cash costs, and improve your financial statements? This guide will show yo

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OPEB Plans – How Do We Reduce Costs? RDS vs EGWP?

Odyssey guides you through the steps to address the Medicare Eligible part of your retiree population which typically amounts to 80-90% of y

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GASB 75 – Introduction & Notable Changes

GASB 75 – Accounting and Financial Reporting for Postemployment Benefits Other than Pensions was released as the newest accounting sta

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OPEB Expense & Deferred Inflow & Outflow of Resources

What you’ll learn How your annual OPEB expense is calculated  What factors contribute to your OPEB expense What deferred inflows and out

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OPEB Accounting – What’s Changing?

Download to find a comparison chart on the accounting differences between GASB 45, GASB 74, and GASB 75.

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GASB 75 – Crossover Date & Why It Matters

The Crossover or Depletion Date is the measurement period where your plan assets and expected future contributions are no longer sufficient

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GASB 75 – Investment Return & Money Weighted Rate of Return

The Odyssey team explains how your OPEB plan’s long-term expected investment return is determined as well as covers how your plan’s mone

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GASB 75 – What is it?

Odyssey walks you through the basics of GASB 75 and how it impacts your financial statement.  What you’ll learn What GASB 75 is How to d

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