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Article

Hodgson Russ LLP | USA | 8 Mar 2011

IRS publications issued on 401(k) plans for small business

In a continuing effort to provide information and guidance to smaller employers, the IRS and the Department of Labor's Employee Benefits Security Administration (EBSA) have jointly issued IRS Publication 4222, entitled 401(k) Plans for Small Business.

Article

Drinker Biddle & Reath LLP | USA | 16 Mar 2010

Employer notice requirement under CHIPRA model notice issued

The Employee Benefits Security Administration of the Department of Labor (DOL) issued a model notice (the CHIP Notice) on February 4, 2010, for employers to use to comply with the requirements of the Children's Health Insurance Program Reauthorization Act of 2009 (CHIPRA).

Article

Jenner & Block LLP | USA | 21 Jan 2010

DOL finalizes new regulations defining when plan contributions become plan assets: adopts small plan contribution safe harbor

The timing of when participant contributions become plan assets poses important liability issues for plan sponsors.

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