Stephen Abramson, president of APS Pension and Financial Service sits down with Bob Scott, executive editor of The Progressive Accountant to discuss how the company is helping small to midsize businesses and CPAs better manage the complexities of the 401(k) plans. In addition to acting as a third- party administration firm to qualified plans, APS Pension and Financial Service is also an ERISA 3(21) Fiduciary, providing all the fiduciary functions required for a 401(k) on the company’s 401(k) platform.