Services Provided


Plan Design Services

  • Confer with management on pension issues and plan provisions

  • Provide statistical analysis of employee group(s)

  • Conduct meetings with employees for an explanation of the plan

  • Prepare notices to employees explaining the basic plan provisions

  • Prepare Plan and Trust Agreement

  • Prepare Plan Amendments (if/when required)

  • Prepare Volume Submitter Modifications (special design wording)

  • Prepare Adopting Resolution

  • Prepare Supplemental Participation Agreements

  • Prepare Funding Policy

  • Prepare Summary Plan Descriptions (question and answer booklets)

  • Prepare Designation of Plan Administrator’s Representative

  • Prepare QDRO Rules of Procedure

  • Prepare Compensation Deferral Agreements and Bonus Deferral Agreements

  • Prepare Investment Election Agreements

  • Prepare Loan Rules of Procedure, Application, Agreement, etc.

  • Prepare Beneficiary Forms

  • Prepare and file Internal Revenue Service submission forms for approval (Form 5300 series and all attachments, Form 2848, Form 8821, Form 8717, etc.)

  • Prepare notices to interested parties

  • Prepare Form SS-4 (Trust ID Number)

  • Confer with Internal Revenue Service reviewing agents



Plan Administration Services


  • Analyze and screen census data

  • Determine eligible participants

  • Calculate vested percentages and amounts for each participant account

  • Allocate contributions and investment results

  • Track transfers between participant accounts

  • Apply changes in deferral rates and investment selections

  • Prepare individual participant statements covering all accounts

  • Analyze financial statements and prepare balance sheets

  • Allocate nonelective contributions

  • Calculate and allocate forfeitures

  • Prepare summary showing activity in all accounts

  • Determine highly compensated and key employees

  • Calculate top heavy studies

  • Calculate coverage tests under IRC section 410(b)

  • Calculate participation tests under IRC section 401(a)(26)

  • Calculate nondiscrimination tests under IRC section 401(a)(4)

  • Calculate actual contribution percentage tests under section IRC 401(m)(2)

  • Calculate actual deferral percentage tests under IRC section 401(k)(3)

  • Determine distributions due payment

  • Prepare benefit election forms (including normal payout, retirement, death, and disability option statements), spousal consent forms, federal tax withholding election forms, and special tax notices regarding plan payments

  • Prepare distribution and tax analysis statements based on participant elections

  • Calculate and handle excess deferrals and excess aggregate contributions

  • Assist in the compliance of the federal income tax withholding system

  • Prepare form 1099-R for distribution to the IRS and participants

  • Prepare form 1096 (IRS transmittal form for 1099-R forms)

  • Prepare form 945 (annual return of withheld federal income tax)

  • Calculate employer’s deductions and participant limitations

  • Prepare and file form 5500 and all appropriate schedules with DOL (annual return reporting) 

  • Prepare and file form 8955-SSA with IRS

  • Prepare summary annual report 

  • Prepare beneficiary designation forms

  • Prepare loan agreements, amortization schedules, and loan information forms

  • Track loan payments and defaults

  • Meet with trustees and deliver reports

  • Conduct employee meetings (if desired) 

  • Field questions from trustees, participants, accountants, attorneys, IRS reviewers, DOL reviewers, and others

  • Provide amendments to the trust agreements

  • Handle qualified domestic relation orders in conjunction with the courts’ decisions

  • Handle Internal Revenue Service and Department of Labor audits


Plan Termination and Dissolution Services

  • Prepare and file Internal Revenue Service submission forms for approval of termination (Form 5310 and all attachments, Form 2848, Form 8821, Form 8717, etc.)

  • Prepare Plan Amendments

  • Prepare Resolution of Plan Termination (or merger)

  • Prepare Notice of Plan Termination (or merger)

  • Calculate final benefits

  • Process distributions

  • File Final Form 5500


Note: R. P. Mills Associates, Inc. has Errors and Omission Insurance with Colonial Surety Company for $1,000,000.

4140 Sand Spring Road, Schnecksville PA, 18078

Phone: (610) 434-7226     Fax: (610) 433-3381


To provide expert consulting services and quality benefit plans for our clients that will allow financial security for their employees upon retirement.

© 2018 by R. P. Mills Associates, Inc.