Tax-exempt employers will be able to adopt pre-approved 403(b) plan documents *

USA - April 17 2013
Last month the IRS issued Revenue Procedure 2013-22 to create a long-awaited plan document compliance program for Section 403(b) plans. The program…

Co-authors: Elizabeth A. Diller.

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DOL issues final rules on MEWA reporting and enforcement under healthcare reform *

USA - March 21 2013
This is the 30th in a series of WorkCite articles concerning the Patient Protection and Affordable Care Act and its companion statute, the Health…

Co-authors: Jessica S. Sackin .

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Defined benefit plan sponsors in bankruptcy have new flexibility to modify plan distributions *

USA - February 6 2013
Tax-qualification requirements generally prohibit plan sponsors from eliminating optional methods of distribution under a retirement plan. This…

Co-authors: Larry R. Goldstein.

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Reminder: Section 409A “release-timing” issues must be addressed by Dec. 31 *

USA - November 29 2012
As the end of 2012 approaches, various compensation-related issues may need to be addressed and corrective action taken before Dec. 31.

Co-authors: G. William Tysse, Steven D. Kittrell.

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Compensation committee independence rules proposed by exchanges *

USA - October 1 2012
In another step toward implementation of the Dodd-Frank provisions on corporate governance, NYSE and Nasdaq have issued proposed listing standards on compensation committee and compensation adviser independence requirements.

Co-authors: G. William Tysse, Steven D. Kittrell.

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