© Boutwell Fay LLP 2017, All Rights Reserved. This chart is for information purposes only, and may constitute attorney ...

On December 22, 2017, the Pension Benefit Guaranty Corporation (PBGC) issued final regulations that expand its existing missing...

The 2017 Tax Act (P.L. 115-97, December 22, 2017) (the “Act”) enacts sweeping changes to the Internal Revenue Code, ...

The IRS has released updated dollar limits for 2018 retirement and health & welfare plans. This includes the Social Security ...

Employers are starting to receive from the IRS employer mandate assessment notices for 2015. IRS Letter 226J (see...

Boutwell Fay LLP is pleased to present the November 2017 issue of Benefits News. This edition includes an article about non-qualified...

In addition to being a favorite acronym under the Internal Revenue Code, and there are plenty to choose from, a QSLOB is...

The Federal Insurance Contributions Act, better known as FICA, is the statute that imposes a tax on compensation to fund...

In our October 2017 Benefits News¹, we described the new contraceptive regulations that provide employers exemptions ...

Boutwell Fay LLP is pleased to present the October 2017 issue of Benefits News. This edition includes an article about new regulations...

Effective October 6, 2017, new regulations¹ jointly issued by the Departments of Treasury, Labor, and Health and Human ...

We are pleased to announce that Katrina Veldkamp has joined the Firm as an Attorney in our Newport Beach, California office. Katrina...

Boutwell Fay LLP is pleased to present the September 2017 issue of Benefits News. This edition includes an article about the ACA and an...

Late last year, the U.S. Department of Labor (DOL) finalized updated disability claims regulations for plans covered by Title I of...

With the end of September behind us, the opportunity for repealing and replacing the Affordable Care Act (“ACA”) under ...

To err is human.... The bad news is that nearly every employee benefit plan (such as a 401(k) plan, health plan, ...

“Qualified Retirement Plans” such as 401(k) plans, pension plans and others must satisfy Section 401(a) of the Internal ...

With the recent issuance of Revenue Procedure 2017-41, the IRS continues to pointedly alter the landscape for qualified...

The conventional wisdom that ERISA does not require an annual audit for the Form 5500 of a “small plan” (see discussion...

Boutwell Fay LLP is pleased to present the August 2017 issue of Benefits News. This edition includes an article about the requirements...