Nicholas J. Waddles

The Setting Every Community Up for Retirement Enhancement (SECURE) Act—Now Say That 10 Times Fast!

USA - December 24 2019 The SECURE Act—just signed into law late last week—includes probably the most comprehensive revisions to the law governing employer-sponsored…

Richard G. Schwartz.

Health Care Coverage for California Employers After Obergefell v. Hodges

USA - December 11 2015 After the U.S. Supreme Court’s landmark marriage-equality decision this summer (Obergefell v. Hodges, discussed in here), we now have full equality…

IRS updates qualified plan correction guidance

USA - January 8 2013 On December 31, 2012, the IRS published Revenue Procedure 2013-12, which updates the Employee Plans Compliance Resolution System ("EPCRS"). EPCRS is the…