Plan Design Plan Document Preparation & Maintenance Plan Administration & Compliance 401(k)/Profit Sharing Plan Consulting Actuarial Consulting Governmental Form Preparation Merger and Acquisition Consulting Plan Design For a better understanding of your needs, our team begins the plan design process by a one-on-one meeting. We ask simple questions that include: 1. Who is the plan going to benefit? 2. What is the budget allocated for the retirement program? Do you want the different classes of employees to have different plans? 3. Would you want a 401(k) feature added to the retirement plan of your employees? Even though all plans sometimes seem to be uniform, but in order to make yours unique, we review the demographics of your company. Some principals demand more funds allocated to their pension plan while keeping the welfare of the employees in mind. These kinds of needs make the plan unique and can be managed easily by us.

Our Team Neil Useden The Founder & Chairman of ERISA Pension Systems. Neil has been in the Retirement Plan industry since 1965. With 50+ years of experience in employee benefits and actuarial consulting, Neil has handled thousands of plans and has seen them all. Neil is the Fellow of Conference of Consulting Actuaries and Enrolled Actuary. He has a master’s degree from Alabama Polytechnic Institute, and bachelor’s degree in English from University of Miami. Mail Phone Huihui Jiang Chief Actuary, COO, and Partner of ERISA Pension Systems Huihui has almost 20 years of experience as an Actuary and Retirement Plan Administrator at ERISA Pension Systems. She is currently responsible for performing actuarial consulting, managing the operation of the firm, and developing new business. She is a Fellow of the Society of Actuaries (FSA), Enrolled Actuary (EA), Fellow of Conference of Consulting Actuaries (FCA). Mail Phone Audrey Dayan Mail Phone Vice President, Senior Retirement Plan Administrator Audrey Dayan has been a Retirement Plan Administrator for over 35 years and over 30 years at EPS. She is well appreciated by our of clients for her retirement knowledge and individualized attention. Audrey is a proud Gator who received her Bachelor's degree in Business Administration from the University of Florida. Baoqin Li Retirement Plan Administrator (QKA®) Baoqin Li joined ERISA Pension Systems team in August 2019. She assists in contribution calculation, compliance testing, government form filing, and participant distributions. She obtained her credential of Qualified 401(K) Administrator (QKA®) from ASPPA. She received a bachelor’s degree from Florida Atlantic University and a Ph.D. from Sun Yat-sen University. Mail Phone Ahsan Aziz Statistical Data Analyst Ahsan joined ERISA Pension Systems in 2022. He is a Statistical Data Analyst with over 10 years of experience. Ahsan has a master's degree in Information Technology from Nova Southeastern University and a Bachelor of Science in Industrial and Systems Engineering from The Ohio State University. Mail Phone

Why choose EPS? We believe that collaboratively working with you is the key a successful plan. We listen to & understand your needs Big companies may treat all their clients the same. They may use standardized plans that can be applied to all their clients, but at EPS, we believe in the uniqueness of each company. Our experts have one-on-one meetings with our clients to understand their requirements and vision. We plan according to your unique situation Once all the expectations and needs have been communicated, our experts sit together and create a tailored plan for each client. Each team member brings a unique perspective to the table due to their vast experience in the field. We make sure that each plan has a compliance and contingency plan in place. We give quick & effective solutions to all your queries We value the feedback of each client; therefore, all queries are promptly responded to. If you think your plan needs tweaking, we are all ears to your suggestions and we make sure that all our clients get the most out of the retirement plan we have designed for them To ensure that the plan is a perfect fit for the client, we consider cost, tax savings, participation, benefits, and pension law. Email Subject Your message Send Email Thanks for submitting! For queries related to our services contact us today!

Let's talk Submit Thanks for submitting! Erisa Pension Systems 305-895-4949 Mail Phone 100 SE 3rd Ave, Suite 1605 Fort Lauderdale FL 33394 info@epusa.net Anchor 1

Why choose EPS? Our History Our Team About Us EPS is a boutique company that is specialized at client hand holding and attending to client’s individual needs and requests. We understand that all businesses are different and we customize the retirement plans to what best suits our clients’ objectives as opposed to the vanilla plans that our competitors provide. EPS does not handle investments nor receive commissions or any form of disguised payments. We work as an independent actuarial and third-part administrator on a fee basis only. As the rules and regulations regarding retirement plan benefits expand and become more complex, they have also become the focus of increased litigation and governmental regulation requiring increased administrative and legal attention. We work with our clients to make sure they are compliant with all IRS regulations. Get Started

Our History Over 50 years ago, Erisa Pension System was founded by Neil Useden. Today EPS is a nationally recognized Third Party Administrator (TPA) and actuarial consultant for retirement plans including 401(K), Profit Sharing, Defined Benefit and Cash Balance. The idea behind the foundation of EPS was to bring together a diverse team of actuaries and plan administrators who are well qualified to guide and enable you in obtaining maximum benefits for your organization and other stakeholders

Max Contribution Limits & Associated Tax Savings calculator Enter age between 33 and 70 to see how much you can contribute and save in taxes for next 10 years Are you ready to Start a new Retirement Plan and save money? Click the button below to contact us now! info@epusa.net Mail Phone 305-895-4949 Contact US The calculations presented serve as mere illustrations and offer general information rather than tailored legal or tax advice. They are not intended, nor should they be considered as providing legal or tax advice or guidance. It is advisable to consult a tax professional to ascertain the exact amount of your tax credit.

Long Term Part Time Employees LTPTE Long Term Part Time Employees What Is Changing? 401(k) plans no longer can have a service condition that prevents an employee from making 401(k) salary deferrals if they have worked for your company at least 500 hours for 3 consecutive years. Example: Your 401(k) plan requires employees to complete a year of service (1,000 hours) before they are eligible to participate. You hired a part-time employee on 1/1/2021 who works 700 hours per year. Assuming this employee meets all other eligibility conditions, he or she will be eligible to make 401(k) deferrals begin ning on 1/1/2024 (assuming your plan is using a calendar year plan year). Beginning in 2025, this requirement changes to cover employees who have worked for your company at least 500 hours for 2 (instead of 3) consecutive years. Employees who do not meet the normal 1,000-hour year of service requirement, but do meet this new minimum service requirement are called “Long-Term Part-Time Employees” or LTPTEs. Any non-service conditions, such as excluding hourly employees, salaried employees, interns, or highly-compensated employees, are still permitted as long as it is not a “disguised service condition”. Exclusions of “part-time employees” and “seasonal employees” generally are considered to be service conditions, and therefore are subject to the new rules. What Are Your Options? You generally have two options, each with pros and cons outlined below: 1. Keep the plan’s existing service condition except that anyone who meets the LTPTE definition is allowed to make 401(k) salary deferrals to the plan. 2. Modify the plan’s existing service condition to ensure all employees are able to make 401(k) salary deferrals before they meet the LTPTE definition. Pros Limits number of part-time workers eligible for the plan, which reduces administration cost and small account balances. Ensures nondiscrimination testing and top heavy minimum contributions are not impacted. Cons Must track hours and ensure LTPT employees are identified and offered enrollment timely. Due to complexity, errors are more likely to occur requiring corrections and increasing costs. LTPTEs must earn vesting service for each year they work at least 500 hours. If your plan has a vesting schedule, these employees will vest in any company contributions much more rapidly than other participants unless you accelerate vesting for the full-time participants. Pros Simplifies administration by permitting a single eligibility criteria (or easier to administer criteria), which may avoid errors in the future. Complex eligibility and accelerated vesting rules applicable to LTPTEs will not apply to the plan; participants will be treated uniformly for plan-purposes. Cons May impact nondiscrimination testing, particularly if the plan is not a safe harbor plan. If the plan is safe harbor, this may increase required company contributions. May increase number of accounts, which may increase audit/administration costs. LTPTE-EPS.pdf

Our Clients I'm a Paragraph. Click me to add your own text and edit me. It’s easy. Just click “Edit Text” or double click me and you can start adding your own content and make changes to the font. It’s easy. Just click “Edit Text” or double click me. It’s easy. Just click “Edit Text” or double click me. CLIENT STORY // 01 I'm a paragraph. Click here to add your own text and edit me. It’s easy. Just click “Edit Text” or double click me and you can start adding your own content and make changes to the font. Feel free to drag and drop me anywhere you like on your page. I’m a great place for you to tell a story and let your users know a little more about you. This is a great space to write long text about your company and your services. You can use this space to go into a little more detail about your company. Talk about your team and what services you provide. Tell your visitors the story of how you came up with the idea for your business and what makes you different from your competitors. Make your company stand out and show your visitors who you are. At Wix we’re passionate about making templates that allow you to build fabulous websites and it’s all thanks to the support and feedback from users like you! Keep up to date with New Releases and what’s Coming Soon in Wixellaneous in Support. Feel free to tell us what you think and give us feedback in the Wix Forum. If you’d like to benefit from a professional designer’s touch, head to the Wix Arena and connect with one of our Wix Pro designers. Or if you need more help you can simply type your questions into the Support Forum and get instant answers. To keep up to date with everything Wix, including tips and things we think are cool, just head to the Wix Blog! CLIENT STORY // 02 I'm a paragraph. Click here to add your own text and edit me. It’s easy. Just click “Edit Text” or double click me and you can start adding your own content and make changes to the font. Feel free to drag and drop me anywhere you like on your page. I’m a great place for you to tell a story and let your users know a little more about you. This is a great space to write long text about your company and your services. You can use this space to go into a little more detail about your company. Talk about your team and what services you provide. Tell your visitors the story of how you came up with the idea for your business and what makes you different from your competitors. Make your company stand out and show your visitors who you are. At Wix we’re passionate about making templates that allow you to build fabulous websites and it’s all thanks to the support and feedback from users like you! Keep up to date with New Releases and what’s Coming Soon in Wixellaneous in Support. Feel free to tell us what you think and give us feedback in the Wix Forum. If you’d like to benefit from a professional designer’s touch, head to the Wix Arena and connect with one of our Wix Pro designers. Or if you need more help you can simply type your questions into the Support Forum and get instant answers. To keep up to date with everything Wix, including tips and things we think are cool, just head to the Wix Blog!

Plan Design Plan Document Preparation & Maintenance Plan Administration & Compliance 401(k)/Profit Sharing Plan Consulting Actuarial Consulting Governmental Form Preparation Merger and Acquisition Consulting Merger & Acquisition Consulting Acquisition of a company can be a complicated process. We provide the merger and acquisition consulting to all our employers as it can effect a company's retirement plan. We understand the need for this kind of consultation to have a structure and limitation. Whether it is a merger or an acquisition through stock or asset purchasing, we give support to all kinds of prospects.

Plan Design Plan Document Preparation & Maintenance Governmental Form Preparation Plan Administration & Compliance 401(k)/Profit Sharing Plan Consulting Actuarial Consulting Governmental Form Preparation Merger and Acquisition Consulting Inconsistencies in a retirement plan lead to audits from the IRS. Our company is fully equipped to handle any scrutiny that a retirement plan can come under. The team members in our team have made it their priority to know the law. With experience collected over decades of being in the field of retirement planning, we put your plan under internal scrutiny. The government form preparation is done with transparency and maximum details, as required, in order to keep the records of the company straight. Our valued team members understand the technicalities and delicacies of the legal responses in the event of a scrutiny from the IRS. We give support to our clients in their legal meetings, and negotiations with the said agencies and resolving the issue.

Plan Design Plan Administration & Compliance Our Services Actuarial Consulting Plan Correlation & Government Filing Other Plan Related Services At EPS we understand the intricacies of designing all retirement plans. The rules defined by IRS and the Department of Labour are meticulously followed to make your retirement plan a success. To be ready for retirement is a valued feat at our company. We assure assistance to our employers from the very beginning of any and all administrative programs which include 401(k), mergers, acquisition, actuarial consulting and more.