| Welcome to our online article 
                                                library. Click on any of the 
                                                links below to see an 
                                                informative article on issues 
                                                involving employee benefit 
                                                plans. 2002/02/15 - NEW 
                                                RETIREMENT PLAN PROVISIONS FOR 
                                                2002 Good News! Congress has 
                                                provided for increased and 
                                                additional contributions as well 
                                                as tax credits for retirement 
                                                plan contributions. The changes 
                                                include numerous advantages for 
                                                the well informed and some 
                                                pitfalls for the unwary. This 
                                                article will attempt to 
                                                summarize several of the changes 
                                                effective for 2002 that will be 
                                                most beneficial to your 
                                                business, your employees and 
                                                your ability to reduce or 
                                                eliminate taxes. |