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.
On Friday, President Obama signed the Moving Ahead for Progress in the 21st Century Act (H.R. 4348), which makes significant changes in pension law, including pension funding stabilization provisions and substantial increases to PBGC premiums over the next several years
The Internal Revenue Service has clarified, in Revenue Ruling 2011-7, how a section 403(b) retirement plan can be terminated, and whether distributions made to participants and beneficiaries in connection with such a termination are includable in gross income
The Small Business Jobs Act of 2010, which was signed into law by President Obama on September 27, 2010, expands the current Roth contribution and conversion rules for 401(k), 403(b), and governmental 457(b) plans
After much debate on the Senate floor this week over budgetary concerns, President Obama signed into law the Continuing Extension Act of 2010 on April 15, 2010
