2018 Spring-AT.ai

Connection

Spring 2018

Coming Soon...New Enhanced Website Experience

Interactive Online Experience

We’re introducing a revolutionary interactive online website experience that will better prepare participants for retirement. The new website experience works directly with the ATBlueprint process. It offers real-time results, easier access for customization, provides instant updates on the impacts of increasing plan deferrals, and will have a powerful effect on employee engagement and enrollment in retirement plans.

Click here to learn more!

Silver Award of Excellence 2017 PLANSPONSOR Magazine Survey

In the $5 million to $25 million market, American Trust received nationwide high marks when our plan sponsors answered the following question: How satisfied are you with your provider?

For more information, go to www.plansponsor.com.

895 Main Street | Dubuque, IA 52001 | 800.548.2995 | www.americantrustretirement.com

§3(16) Fiduciary Administrative Services

Appoint American Trust as a §3(16) Fiduciary Signer! We now offer a §3(16) fiduciary signing service for the Form 5500, providing you the opportunity to outsource the annual responsibility of signing and filing the Form 5500. American Trust will serve as a §3(16) fiduciary for purposes of filing the Form 5500. Note: this requires an addendum to your service agreement. We are responsible for the preparation and filing of the Form 5500 on your behalf. There is an annual fee of $150, and if you are a large filer (audited) plan, the annual fee is $250. The fee can be invoiced to the plan or charged to participants’ accounts. After the 5500 is successfully signed and e-filed, you will be provided a copy for your records, including the Summary Annual Report (SAR) for distribution to plan participants.

Distribution Oversight Through our Distribution Oversight program, we can reduce the administrative duties and risks associated with your retirement plan. What is it exactly? We will take on the role of approving and denying loans, hardship withdrawals, and other distributions under the plan, making the process easier for you. We will provide the correct forms, answer all participant questions, review and approve or deny applications, send checks directly to the participants, work directly with the participants to obtain the appropriate documentation, monitor loan repayments and hardship withdrawal suspension periods, and more! In addition, new §3(16) fiduciary administrative services will be available later in 2018. This will provide you more options to further reduce administrative burdens, responsibilities, and liabilities that come with sponsoring a qualified retirement plan.

Don’t miss out on these great opportunities to enjoy reduced administrative burden and risk. Watch for additional services coming in 2018!

YOU ASKED. WE ANSWERED.

How do I send a secure email to American Trust? Our team has created a helpful guide on creating an American Trust secure email account to ensure your files and documents are sent to us in the highest level of protection. Feel confident we’ll protect your important information. Click here for a copy of this step-by-step guide.

Our Client Services team is always happy to answer any questions. Just call 800.548.2995.

What number do participants dial for assistance with their account and what are their options?

Participants call 800.548.2994 and will be prompted by the following options:

• Investment and enrollment information: Select option #2 • Terminated participant taking money out: Select option #3 • General questions: Select option #1

Participants can contact us at 800.548.2994 or email retirementexpert@americantrust.com.

Testing Deadlines C-Corporations: The deadline to fund the employer contribution is three and a half months following the end of the tax year. If an extension was filed, you have an additional six months after the original deadline. S-Corporations: To fund employer contributions, the deadline is two and a half months following the end of the tax year. If an extension was filed for your taxes, it is extended an additional six months after the original deadline. Partnerships: The deadline to fund employer contributions is two and a half months following the end of the tax year. If an extension was filed for your taxes, it is extended an additional six months after the original deadline.

Extended Due Date

Entity Type Return

Due Date

C-Corporation *

1120

April 15 (3½ months following tax year-end)

October 15 (9½ months following tax year-end)

S-Corporation 1120-S

March 15 (2½ months following tax year-end)

September 15 (8½ months following tax year-end)

Partnership

1065

March 15 (2½ months following tax year-end)

September 15 (8½ months following tax year-end)

* C-Corporations with a 6/30 fiscal year-end will continue to have a 9/15 due date until tax years beginning after 12/31/25 at which point the deadline will be moved back to 10/15.

Please be aware: if your plan fails the ADP and/or the ACP test, the standard due date to avoid a 10 percent excise tax on a corrective distribution remains at two and a half months following the end of the plan year.

Fidelity Bond Reminder ERISA requires that a plan must be bonded in the amount of not less than 10 percent of the plan assets. We recommend you contact your insurance agent to add this coverage if you do not have one in place. There are exceptions to Solo 401(k) plans.

If you have any questions, contact your relationship manager.

If you have any questions, contact your relationship manager at 800.548.2995.

Our Education Team is Here for You!

Did you know we conduct group meetings that challenge, encourage, and educate employees about their 401(k) participation? Employees will often contribute more if they understand why it is important, how the plan works, and what the different investment options are.

We have a variety of presentations ranging from Retirement Planning 101 to Understanding your Online Account, and we will accommodate times, and dates, and we can tailor topics to you and your employees. Click here to view our library of presentations or let us customize a presentation just for you!

This is a free service, so use our knowledge and resources to better prepare your employees for retirement.

QUARTERLY CALENDAR

April • If you are a C-Corporation, your year end employer contribution is due by April 15, if no extension is filed

• If you are a Safe Harbor plan and you intend on filing an extension for your year end contribution, your census package and year-end information request are due by April 30

• If you are a Safe Harbor plan and your employer contributions have been made during the plan year, your census and year-end information request are due by April 30

WEB RESOURCES

Employee Benefits Institute of America, Inc. www.ebia.com Employee Benefit Research Institute www.ebri.org American Trust Retirement www.americantrustretirement.com

PLANSPONSOR Magazine www.plansponsor.com BenefitsLink www.benefitslink.com Plan Sponsor Council of America www.psca.org

Internal Revenue Service, Employee Plans www.irs.gov/ep Department of Labor, Employee Benefits Security Administration www.dol.gov/ebsa 401(k) Help Center www.401khelpcenter.com