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

The following fees apply to filing a Form 5300 (Application for Determination of Employee Benefit Plan). You can ...

The following general fees apply to single submissions involving qualified retirement plans established under IRC 401(a) or...

This month’s Building Block discusses the IRS Voluntary Compliance Program, including what it is, how it differs from other correction...

Correctly identifying the “employer” is critical for many of the provisions applicable to 403(b) and qualified retirement plans. In ...

Correctly identifying the “employer” is critical for many of the provisions applicable to 403(b) and qualified retirement plans. In ...

1. How long am I required to keep employee benefit plan records under ERISA? ERISA has two distinct recordkeeping requirements: ERISA...

What is a “wrap document”? A wrap document is document that sets out information about an employer’s health and welfare plan, and which...

How is “missing participant” defined? Missing participants are individuals (including participants, death beneficiaries and alternate...

1. How is “missing participant” defined? Missing participants are individuals (including participants, death beneficiaries and alternate...

For plans not subject to ERISA, failure to timely file an Annual Report Form 5500 (“Form 5500”) may subject the plan sponsor to statutory...

For plans subject to ERISA, failure to timely file an Annual Report on Form 5500 (“Form 5500”) may subject the responsible plan ...

These are a few of the primary issues to consider when changing recordkeepers: Plan Documents Many new recordkeepers insist that...

Top Hat plans are deferred compensation plans designed to benefit top management. They are exempt from most of ERISA’s...

Overview It’s not everyday that a change in the laws governing retirement plans makes front page news, but it’s not...

This memo is intended to provide basic guidance on these issues, but is not intended to provide legal advice as to any particular ...

When a qualified plan experiences one or more operational defects in the operation of the plan, the plan risks losing its tax exempt...

1. What is a “qualified retirement plan”? “Qualified retirement plans” such as 401(k) plans, pension plans and profit sharing plans are ...

Overview It’s not everyday that a change in the laws governing retirement plans makes front page news, but it’s not...