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Article

Fox Rothschild LLP | USA | 26 Oct 2010

Two items of note with regard to plan loans

In late September 2010, the Financial Accounting Standards Board (FASB) approved its position that participant loans from defined contribution plans (profit sharing, 401(k) and money purchase pension plans) should be classified, for financial reporting purposes, as receivables.

Article

Fox Rothschild LLP | USA | 26 Feb 2010

Help is here at last: EBSA announces assistance for 403(b) plan administrators

The US Department of Labor's Employee Benefits Security Administration (EBSA) announced new outreach and compliance assistance efforts for 403(b) pension plans subject to Title I of the Employee Retirement Income Security Act (ERISA).

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