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Fee disclosure

USA - November 26 2013 Plan sponsors of most defined benefit and defined contribution plans were required in 2012 to request, receive and review disclosure statements from…

Susan E. Bernstein, Mark E. Brossman, Ronald E. Richman

Ongoing plan maintenance

USA - November 26 2013 Plan sponsors should ensure that their qualified plans have adequate coverage against theft of assets. Plan sponsors must have an ERISA Fidelity Bond…

Susan E. Bernstein, Mark E. Brossman, Ronald E. Richman

Retirement plan dollar limits for 2014

USA - November 26 2013 The Internal Revenue Service announced the cost-ofliving adjustments affecting the dollar limitations for qualified retirement plans for 2014. We…

Susan E. Bernstein, Mark E. Brossman, Ronald E. Richman

Cycle C determination letter filings

USA - November 26 2013 Plan sponsors of retirement plans scheduled to apply for a determination letter from the IRS under Cycle C (i.e., governmental plans and plans whose…

Susan E. Bernstein, Mark E. Brossman, Ronald E. Richman

DOMA

USA - November 26 2013 The U.S. Supreme Court earlier this year struck down a key part of the Defense of Marriage Act, or DOMA, which had defined "marriage" as a legal…

Susan E. Bernstein, Mark E. Brossman, Ronald E. Richman