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

IRS Issues Proposed Regulations Under Code Section 457 for Tax-Exempt and Governmental Plans Evan Giller After many years of ...

Sherrie Boutwell and Alison Fay spoke on May 17th as special guests on a webinar hosted by Western Pension & Benefits Council entitled ...

Earlier this year, the Internal Revenue Service (“IRS”) released Notice 2016-16 providing greater flexibility to amend safe harbor 401(k)...

The deadline for large employers to file their Affordable Care Act (ACA) reporting Forms 1094-C and 1095-C electronically...

IRS Issues Relief for Safe-Harbor 401(k) and 403(b) Plans Venessa Blanco Earlier this year, the Internal Revenue Service (“IRS”)...

After many years of anticipation, the IRS has finally issued proposed new rules governing non-qualified deferred compensation plans ...

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

Concerns were raised last year regarding a recent First Circuit case - Sun Capital Partners III, LP v. New England Teamsters & Trucking...