We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Catherine M. Marriott Williams Mullen

Results 1 to 5 of 9



Notices for defined contribution plans *

USA - November 28 2012
Plan administrators should review what actions need to be taken before the end of 2012 and focus on what to expect for 2013.

Co-authors: Craig L. Rascoe, Brydon M. DeWitt.


Benefit limits and contributions for 2013 *

USA - October 19 2012
The Commissioner of Internal Revenue has adjusted the dollar limitations for benefits and contributions that apply to retirement plans.


Matching contribution feature subjects 403(b) plan to ERISA *

USA - July 9 2012
Tax-exempt entities that sponsor IRC Section 403(b) plans typically operate their plans to avoid the application of ERISA.

Co-authors: Nona K. Massengill.


Benefit limits and contributions for 2012 *

USA - October 20 2011
The Commissioner of the Internal Revenue has adjusted the dollar limitations for benefits and contributions that apply to retirement plans. 


DOL delays fee disclosure effective dates *

USA - July 19 2011
The Department of Labor (DOL) has given service providers more time to comply with the fiduciary-level fee disclosure rules and plan sponsors more time to furnish the initial disclosures under the participant-level disclosure rules.


Next »