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IRS establishes preapproved 403(b) plan program

The IRS has announced a pre-approved 403(b) plan document program. Under this program, 403(b) plan sponsors will be able to adopt a 403(b) plan

We are quickly approaching the first anniversary of participant fee disclosures being required to be provided for ERISA-covered defined

In 2009, plan administrators generally applauded a decision by the U.S. Supreme Court holding that ERISA requires distribution of benefits to the

The Court of Appeals for the Ninth Circuit recently affirmed the ruling of a federal district court that fiduciaries for a 401(k) plan were

In an appeal, the Eleventh Circuit was asked to answer (1) whether ERISA requires fiduciaries of an eligible individual account plan that offers

Mutual of New York's Insurance Company (MONY) sponsored a tax qualified defined benefit retirement plan and also an excess benefit plan, a defined

Beginning in 2014, non-grandfathered individual health insurance policies and policies issued to small employers must provide "essential health

The Departments of Health and Human Services, Labor, and the Treasury issued proposed regulations regarding the Patient Protection and Affordable

Messina Trucking was a contributing employer to the Central States, Southeast and Southwest Areas Pension Fund. In October 2007, Messina Trucking

Ruling in favor of the IRS, the U.S. Court of Federal Claims confirmed in a recent case that discounted stock options are deferred compensation