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You Improperly Excluded an Employee from Your 401(k) Plan- Now What? Part 2: The Automatic Enrollment Plan
  • Graydon Head & Ritchey LLP
  • USA
  • August 7 2018

Let's revisit our previous blog post and our example of Karl to show another wrinkle that you should be aware of when correcting a deferral failure


SEC Enforcement in Financial Reporting and Disclosure--2018 Mid-Year Update
  • Jones Day
  • USA
  • August 1 2018

Chairman Jay Clayton's vision for the Securities and Exchange Commission has largely shaped the first half of 2018, with policies and initiatives


Treasury and IRS Issue Final Regulations Amending the Definition of Qualified Matching Contributions and Qualified Nonelective Contributions
  • Erisa Benefits Law PLLC
  • USA
  • July 23 2018

The Treasury and IRS have issued final regulations amending the definitions of qualified matching contributions (QMACs) and qualified nonelective


SEC Amends Rule 701, Issues Concept Release on Modernizing Employee Offerings
  • Morgan Lewis & Bockius LLP
  • USA
  • July 23 2018

The US Securities and Exchange Commission's new Rule 701 and concept release may ease a new generation of companies' ability to offer and issue


You Improperly Excluded an Employee from Your 401(k) Plan - Now What?
  • Graydon Head & Ritchey LLP
  • USA
  • July 20 2018

Because of the complexity involved in the operation of a retirement plan, mistakes are almost impossible to avoid. It is important to have measures in


IRS Issues Final Regulations on Qualified Contributions
  • Steptoe & Johnson LLP
  • USA
  • July 19 2018

Today, the Treasury Department and the IRS issued final regulations regarding the definition of qualified matching contributions and qualified


Tax Code Changes Require Examination of Hardship Withdrawals
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • July 12 2018

Hardship withdrawals from 401(k) plans have been impacted by the recent legislative enactments revising the Internal Revenue Code (the “Code”). The


Tackling Student Debt with 401(k) Savings
  • Steptoe & Johnson LLP
  • USA
  • July 12 2018

Younger employees struggling to repay heavy student debt often delay saving for retirement. As a result, these employees lose the advantage of


パートタイマーによる401(k)プラン加入の可能性について
  • Masuda Funai Eifert & Mitchell Ltd
  • USA
  • June 19 2018

雇用主が提供する団体健康保険においては加入要件である週25-30時間の勤務時間を満たさないパートタイマーが加入資格を有する可能性は低い一方401(k)プラン確定拠出年金においては12ヵ月の期間に少なくとも週19時間勤務するパートタイマーつまりは年間勤務時間が1


Your Part-Time Employees May Be Eligible For Your Company's 401(k) Plan
  • Masuda Funai Eifert & Mitchell Ltd
  • USA
  • June 19 2018

Although part-time employees are not likely eligible for a company’s group health plan because they work fewer than the 25 or 30 hours per week