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Articles

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What a diff’rence two months makes

USA - March 24 2015 In a rule published on March 19, 2015, the Department of Labor (“DOL”) indicated that a year can last 14 months, at least when it comes to the...

Christopher J. Rylands.

Eligible rollover distributions safe harbor notices revised

USA - December 2 2014 In Notice 2014-74, the Internal Revenue Service ("IRS") issued amendments to the safe harbor eligible rollover distribution notices - one of which...

Sarah Roe Sise.

Something else to concern plan fiduciaries the floating NAV rule

USA - August 22 2014 According to the Investment Company Institute, approximately 18 of all mutual fund assets are invested in money market mutual funds. An even higher...

Sheldon H. Smith.

PBGC adopts uniform premium due date

USA - March 19 2014 In the latest step of a rulemaking process begun in 2013, on March 11 the Pension Benefit Guaranty Corporation published a final rule which provides...

Sarah Roe Sise.

PBGC simplifies premium payments for large plans

USA - January 7 2014 On January 3, 2014, the Pension Benefit Guaranty Corporation published a rule changing the due date for flat rate premium payments by large defined...

Sarah Roe Sise.