Legal Disclaimer

General Educational Information

The information provided by Retirement Actuarial Services LLC (“RAS,” “we,” “us,” or “our”) on this website and through related articles, calculators, downloads, presentations, webinars, videos, case studies and other materials is provided solely for general educational and illustrative purposes.

Nothing on this website constitutes tax, legal, actuarial, accounting, investment, securities, insurance or financial advice. Website content should not be used as a substitute for advice from qualified professionals who have evaluated your specific circumstances.

No Professional or Client Relationship

Accessing this website, using a calculator, downloading materials, submitting information or communicating with RAS does not create a client, actuarial, fiduciary, advisory, attorney-client, accountant-client or other professional relationship.

A professional relationship with RAS is created only through a written engagement agreement signed by the applicable parties. The scope of RAS’s responsibilities, including any actuarial, administrative or fiduciary responsibilities, is governed exclusively by that agreement and applicable plan documents.

Retirement-Plan Design and Qualification

Retirement-plan strategies discussed on this website may be subject to the Internal Revenue Code, ERISA, Department of Labor requirements, Pension Benefit Guaranty Corporation rules and other federal or state laws and regulations.

Plan qualification, deductibility, funding requirements, contribution limits, nondiscrimination testing, participant coverage and benefit outcomes depend on the specific facts and formal terms of each plan. Establishing or maintaining a qualified plan may also involve continuing funding, administration, reporting, testing and fiduciary obligations.

No website content guarantees that a proposed plan will be adopted, remain qualified, produce a particular deduction or receive favorable treatment from any governmental authority.

If there is any conflict between website content and an executed plan document, adoption agreement, actuarial valuation, administrative record, engagement agreement or applicable law, the controlling document or law will govern.

Estimates, Calculators and Illustrations

Calculators, contribution ranges, tax estimates, accumulation examples and other numerical presentations are preliminary educational illustrations only. They are not actuarial valuations, tax returns, financial projections, funding certifications or guarantees.

Actual results may differ materially based on factors including:

• Owner and employee ages
• Compensation and business income
• Entity structure
• Employee census information
• Prior service and plan history
• Plan provisions and eligibility rules
• Actuarial assumptions
• Investment performance and interest rates
• Funding methods
• Tax rates
• Fees and expenses
• Changes in law or regulatory guidance

All calculations must be independently reviewed using complete and accurate information before implementation.

Contributions, Deductions and Tax Savings

References to contributions, deductions, tax savings, tax deferral, sheltered income, retirement accumulation or medical-benefit funding describe different concepts and should not be treated as interchangeable.

A plan contribution does not necessarily equal an allowable tax deduction or immediate tax saving. Tax savings depend on applicable federal, state and local tax rates, timing, deductibility and the taxpayer’s individual circumstances.

Tax-deferred amounts may be taxable when distributed. Any potentially tax-free treatment depends on satisfaction of applicable legal requirements and proper administration.

RAS does not guarantee any contribution amount, deduction, tax saving, tax-free benefit, investment return or financial outcome.

401(h) Medical Benefits

A Section 401(h) account is not a standalone health plan. It is a medical-benefit feature that may be included in an eligible qualified pension or annuity plan, subject to plan terms, funding limitations, nondiscrimination requirements and continuing administration.

References to potentially tax-free medical reimbursements assume that all applicable requirements are satisfied. Eligibility, covered expenses, funding and tax treatment must be evaluated for each plan and participant.

Case Studies and Hypothetical Examples

Unless explicitly identified otherwise, case studies and examples on this website are hypothetical or illustrative. They may combine assumptions selected to demonstrate how a strategy could operate and should not be interpreted as actual client results.

Illustrated outcomes are not necessarily typical. Individual results may be substantially lower or otherwise different. No reader should assume that similar results will be achieved.

Testimonials and Endorsements

Testimonials reflect the personal experiences and opinions of the individuals providing them. They are not guarantees, actuarial evidence or representations that other clients will receive the same or similar outcomes.

Specific financial outcomes described in testimonials depend on the facts of the applicable engagement and should not be considered generally expected results. Any material relationship between RAS and an endorser should be disclosed where applicable.

Investment and Fiduciary Matters

Website content does not recommend the purchase, sale or holding of any security or investment product. RAS does not assume fiduciary status merely by publishing educational content or responding to a general inquiry.

Whether RAS or another service provider acts as a fiduciary in a particular engagement depends on the services performed, applicable law, plan documents and the written engagement agreement.

Plan sponsors and other fiduciaries retain their own duties concerning plan establishment, service-provider selection, investment oversight, administration and participant interests unless a written agreement expressly provides otherwise.

Professional Coordination

Before adopting or changing any strategy, consult qualified tax, legal, actuarial, accounting, investment and insurance professionals as appropriate.

You and your professional advisors are responsible for evaluating the suitability, legality, tax consequences, costs and risks of any strategy.

Accuracy and Changes

RAS endeavors to provide accurate and useful information but does not warrant that website content is complete, current or error-free. Laws, regulations, limits, interpretations and professional standards may change without notice.

RAS may modify or remove website content at any time. Publication or revision dates do not guarantee that every statement reflects the most recent authority.

Third-Party Information and Links

Links to government agencies, professional organizations and other third-party websites are provided for convenience and reference. RAS does not control or guarantee third-party content and is not responsible for its availability, accuracy, security or privacy practices.

A link does not necessarily constitute sponsorship, endorsement or affiliation.

Limitation of Liability

To the fullest extent permitted by applicable law, RAS and its owners, employees, contractors and affiliates disclaim liability for losses, damages, penalties, taxes, costs or claims arising from reliance on website content or from decisions made without a formal professional engagement and appropriate independent review.

Nothing in this disclaimer excludes liability that cannot lawfully be excluded.

Intellectual Property

Designer DB Plus® and related names, materials, frameworks, graphics and content are owned by or licensed to Retirement Actuarial Services LLC unless otherwise stated. No content may be reproduced, distributed or used commercially without prior written permission, except as permitted by law.