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Articles: 1-10 of 198

IRS Expands Self-Correction Program, Issues Other Technical Changes in Update to EPCRS

USA - May 6 2019 The Internal Revenue Service (IRS) issued an important update late last month to the Employee Plans Compliance Resolution System (EPCRS) in Revenue…

IRS Cracks the Door Open a Bit Wider for More Determination Letter Filings

USA - May 3 2019 In Revenue Procedure 2019-20, the Internal Revenue Service (IRS) provides for a limited expansion of the determination letter program for certain…

Open Enrollment: Proactive Action

USA - April 26 2019 Now that spring has arrived, thoughts turn to the design, communication, and eventual implementation of next year’s health and welfare benefits…

IRS Allows Flexibility in Purchase of Employer Shares by Stock Purchase Plan Participants

USA - April 18 2019 On April 5, the IRS issued Private Letter Ruling 201911002 where it addressed whether an employer’s stock purchase plan that permits a participant to…

Association Health Plans Provision Declared Unlawful

USA - April 18 2019 Judge John Bates of the US District Court for the District of Columbia recently struck down two parts of the US Department of Labor’s (DOL’s) final…

EBSA Stats for FY 2018: DOL Continues Active Enforcement, Terminated Vested Participant Investigations Increase

USA - April 9 2019 The Employee Benefits Security Administration (EBSA) at the US Department of Labor (DOL) compiles statistics every year to measure its activities as…

Not Quite Gone, Far from Forgotten: The Current Status of the DOL Fiduciary Rule

USA - April 4 2019 In June 2018, the US Court of Appeals for the Fifth Circuit officially ordered the US Department of Labor (DOL) to vacate the so-called DOL Fiduciary…

Revisions to MPRA’s Voting Rules?

USA - March 26 2019 Under the Multiemployer Pension Reform Act of 2014 (MPRA), financially troubled multiemployer pension plans in "critical and declining" status are…

Payment of Defined Benefit Plan Benefits After Normal Retirement Age

USA - March 18 2019 It is apparent from the extensive investigation of defined benefit plans on the part of the US Department of Labor (DOL) that the DOL is quite…

Back from the Dead: The IRS Breathes New Life into Retiree Lump Sum

USA - March 11 2019 On March 6, the Internal Revenue Service (IRS) issued Notice 2019-18, which would allow sponsors of defined benefit pension plans to offer retirees…