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1,546 results found


Drinker Biddle & Reath LLP | USA | 30 Apr 2019

TIPS for TPAs: MEPs: Compensating the Sponsor, Part II

Given the possible advantages of multiple employer plans (MEPs) - in transferring fiduciary responsibility and administrative burdens and in reducing


Hall Benefits Law | USA | 10 Apr 2019

IRS provides guidance on meaning of excess compensation for tax-exempt entities

The 21 Excise tax leveraged on excess compensation as outlined in the Tax Cuts and JOBS Act (TCJA) is equal to the corporate tax rate. In an effort


Drinker Biddle & Reath LLP | USA | 10 Apr 2019

The DOL’s Temporary Enforcement Policy: Potential Traps for the Unwary

The overturning of the DOL's Fiduciary Rule by the Fifth Circuit last year had two impacts: first, the definition of "fiduciary" for investment


Drinker Biddle & Reath LLP | USA | 9 Apr 2019

IRS Reverses Course on Lump Sum Windows for Retirees in Pay Status

Plan sponsors of defined benefit plans frequently entertain options for “de-risking” their plans due to the increasing and accruing pension


Riker Danzig Scherer Hyland & Perretti LLP | USA | 8 Apr 2019

Riker Danzig Health Care Update April 8, 2019

New Jersey State: Selected Proposed and Adopted Legislation


Morgan Lewis | USA | 4 Apr 2019

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

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


Boutwell Fay LLP | USA | 2 Apr 2019

A One-Time Offer from the IRS for 403(b) Plans Nears its Expiration Date

Albert Einstein theorized that because time is relative, a space traveler who leaves earth and travels near the speed of light will return to earth


Morgan Lewis | USA | 18 Mar 2019

Payment of Defined Benefit Plan Benefits After Normal Retirement Age

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


Akerman LLP | USA | 13 Mar 2019

Retirement Plan Guidance and Compliance Trends in 2019

2019 will be a busy compliance year for companies’ human resource and finance leaders and other tasked with overseeing employer-sponsored qualified


Holland & Knight LLP | USA | 12 Mar 2019

Section 83(i): Considerations and Pitfalls for Private Employers

Now that the IRS has issued additional guidance on the practical considerations of the election to defer compensation allowed by Section

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