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USA - August 2 2012
Now that the Supreme Court of the United States has upheld essentially all of the provisions of the Obama administration’s Affordable Care Act (“ACA”), employers are faced with looming deadlines to bring their group health plans into compliance with the ACA’s numerous new requirements.
USA - March 13 2012
Over the past several years, there has been a continuing shift away from employer-provided defined benefit pension plans toward defined contribution plans, such as 401(k) plans, that do not typically provide for payments in the form of income for life.
USA - February 22 2012
In recent years, the U.S. Department of Labor ("DOL") has undertaken significant initiatives to increase transparency and individual responsibility in managing retirement security, including helping plan fiduciaries and participants better understand fees and costs associated with retirement plans.
USA - April 29 2011
In Notice 2010-80, the Internal Revenue Service ("IRS") expanded the methods and procedures for correcting provisions in deferred compensation plans or employment, severance, or other agreements that are in violation of Section 409A of the Internal Revenue Code of 1986, as amended ("Section 409A"), and the guidance issued thereunder.
