When coverage testing gets tricky, the real issue is still the same: who your plan is actually covering—and whether enough non-highly compensated employees are benefiting. In this episode, we'll talk about what happens after a ratio test failure, how the average benefit test can be the save, why benefit value matters more than headcount in real-world planning, and what sponsors often miss with aggregation, permissive aggregation, and the minimum participation rule.

This episode is about a question every sponsor runs into sooner or later: who has to be covered by your retirement plan for it to stay compliant. We'll use the ratio percentage test to explain what it's measuring, how eligibility rules move the result, what to look at first when testing starts failing, when coverage testing can be avoided, and why excluding a small number of HCEs can sometimes improve the outcome.

Many employers assume retirement plans have to treat everyone the same, but the coverage rules don't work that way. Today we'll lay the foundation: how coverage rules and nondiscrimination rules fit together, why the HCE/NHCE distinction drives testing outcomes, what it means for an employee to "benefit," and how exclusions can quietly create compliance trouble even in well-intentioned plan designs.

If you've discovered you missed one, or several, Form 5500 filings, the fear is usually penalties, and that fear can lead to expensive delays.

In this episode, we look at the DOL's Delinquent Filer Voluntary Compliance (DFVC) Program—what it's designed to do, the biggest misconceptions sponsors have about late filings, how multi-year caps change the strategy, and when this needs immediate legal attention so a manageable correction doesn't become a bigger exposure.

In this podcast episode, Kevin Long interviews Sheryl Bayani-Alzona and Nataki Gregory about their experience working with CT3, a new ESOP company. They discuss the challenges and successes of the ESOP transaction and how they were able to build a strong relationship through regular meetings. Nataki explains that they use teaching tools to educate their own team about ESOPs and the transition to full ownership.

It's October and that means it's Employee Ownership Month. Our guest today on the podcast is Dr. Corey Rosen, the founder of the National Center for Employee Ownership. NCEO is the foremost resource and catalyst for employee ownership and ESOPs. We discuss his new book, Ownership: Reinventing Companies, Capitalism, and Who Owns What, and we look at the history of ESOPs, the bipartisan support they receive, and current proposals that make me optimistic about the future of employee ownership.

Are you curious about the enticing tax advantages of Employee Stock Ownership Plans (ESOPs) but unsure how they apply to your unique situation? That's why, at Employee Benefits Law Group, we've developed The ESOP Tax Advantage Calculator – a powerful tool that demystifies ESOP tax benefits and provides actionable results. In just five minutes, you can gain invaluable insights into the potential benefits for your company or your clients. No obligation, just straightforward guidance.

In this podcast, Kevin Long discusses the 25-year history of income tax-free employee-owned companies and how ESOPs allow for tax-free S-corporation income. Joining Kevin is Noelle Montaño, the Executive Director of ESCA, the Employee-owned S Corporations of America. ESCA is the voice in Washington, DC that speaks exclusively for employee-owned S Corporations ("S ESOPs"). They delve into the legislative background and lobbying efforts behind S-corporation ESOPs. Discover the financial advantages, the impact on retirement savings, and the bipartisan support for employee ownership in this enlightening conversation.

Private equity has recently started employing ESOPS in their leveraged buyout transactions. It looks like strange bedfellows since they serve opposing interests. It's touted by PE and is being hailed by some in the ESOP arena as a great potential expansion of true employee ownership. But is it really?

It's ESOP valuation season, and forecasting earnings is at the heart of this strategic analysis exercise. In this uncertain economy it's worth refocusing on the methods, process and approach that provide a sound basis for a prudent appraisal. In this podcast episode with guest Hillary Hughes of Prairie Capital Advisors, we explore the challenges and opportunities ESOP companies face when valuing their stock amidst economic uncertainty.