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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