USA - May 26 2017
In late April 2017, the IRS issued a Memorandum for Employee Plans (EP) Examinations Employees providing two alternatives for computing the maximum…
USA - November 15 2016
Last week I made a presentation in the Omaha office of Jackson Lewis with the above title. I thought it might be helpful to outline the basic points…
USA - March 29 2016
In the last six months, several clients called me regarding substantial balances in a so-called "forfeiture account" in their 401(k) plans. A few of…
USA - November 10 2015
Preapproved (prototype or volume submitter) defined contribution plans must be restated for the Pension Protection Act by April 30, 2016. Master and…
USA - April 29 2015
As I perform plan fiduciary governance audits, I am surprised at the continued failure of employers to take fairly simple steps that would…