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Final IRS hardship regulations - Less of a hardship to take and administer

USA - October 21 2019 The IRS recently published final regulations, which amend the hardship withdrawal rules for 401(k) and 403(b) plans. The regulations reflect…

Deborah A. Boiarsky.

Final IRS hardship regulations - Less of a hardship to take and administer

USA - October 21 2019 Prior rules prohibited employee deferrals for six months following a hardship withdrawal. Congress removed this rule to encourage continued…

Deborah A. Boiarsky.

Sellers beware: Recent court case shows sellers - as well as ESOP fiduciaries - should be engaged in ESOP due diligence and valuation process

USA - September 4 2019 As we have explained in prior ESOP blogs, the Department of Labor (DOL) remains acutely concerned with private company employee stock ownership plan…

Deborah A. Boiarsky.

Sixth Circuit nonqualified deferred compensation plan decision highlights importance of Code Section 409A compliance and ERISA claims procedures

USA - July 31 2019 We often receive questions about whether different types of bonus plans and nonqualified deferred compensation plans (NQDC plans) are subject to…

David A. Tumen.

New health reimbursement rules provide alternative path to Affordable Care Act compliance

USA - June 17 2019 Seemingly unfazed by the recent setbacks with the Association Health Plan regulations, the Departments of Treasury, Labor and Health and Human…