Recent 403(b) developments *

USA - May 7 2013
403(b) retirement plans are similar to 401(k) plans, but the employers who may establish 403(b) plans are limited to public schools, certain tax…

Co-authors: James P. Cowles.

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Court rewrites plan to increase benefits *

USA - March 28 2013
The Supreme Court's 2011 CIGNA v. Amara decision suggested that an employer's pension plan could be rewritten to remedy the employer's failure to…

Co-authors: Emily Meyer .

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IRS issues new correction procedures for retirement plans *

USA - February 28 2013
The IRS recently released new Employee Plans Compliance Resolution System (EPCRS) procedures. The new EPCRS procedures update procedures that were…

Co-authors: James P. Cowles.

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American Taxpayer Relief Act of 2012: expanded Roth conversions and other benefit and retirement related provisions *

USA - January 29 2013
On January 2 , 2013, President Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8) (the "Relief Act") into law. While the principal…

Co-authors: Robert R Gorman (Ryan).

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New rules coming into effect affect retirement plans entering into swaps *

USA - January 29 2013
New rules affecting ERISA-covered retirement plans entering into swap transactions will come into effect in May 2013. These rules, known as the…

Co-authors: Donna W. Edwards.

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