Nonqualified deferred compensation plans, also known as "top hat plans," can be a valuable tool for employers to provide further benefits...

The IRS just announced significant improvements (with one important exception) to its popular EPCRS Program, generally effective as of...

Recording now available: Boutwell Fay LLP recently hosted a webinar highlighting health & welfare plan issues to watch for during an M&A...

Following our April 2021 webinar "COBRA Premium Assistance: Your Questions Answered" on the new COBRA subsidies under the American Rescue...

On May 6, 2021, the Ninth Circuit upheld California’s retirement plan mandate and affirmed that it is not preempted by ERISA. Under...

The Internal Revenue Service has updated its FAQs regarding partial plan terminations during COVID under Section 209 of the Taxpayer...

“Attached is Our Standard Service Agreement...” Sound familiar? If not, it may shortly – it is widely expected that retirement plan...

In June 2020, the IRS announced that they were issuing opinion letters for pre-approved defined contribution plan documents. This means...

19712 MacArthur Boulevard Suite 222 Irvine, CA 92612

Boutwell Fay LLP is pleased to present April 2021 of Benefits News. This edition includes the article “COBRA Subsidies” that discusses...

We have been getting many questions regarding COBRA subsidies under the American Rescue Plan Act of 2021 (“ARPA”), which we answer later...

Alison Smith Fay A special provision in the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) signed by the President on...

Boutwell Fay LLP is pleased to present March 2021 of Benefits News. This edition includes the article “The DOL Offers Guidance on How to ...

The American Rescue Plan Act (“ARPA”) was signed into law on March 11, 2021. Among its multitude of relief provisions are a couple which...

By: Evan Giller and Ruel Pile The U.S. Department of Labor (“DOL”) has for some time been concerned about whether retirement plans are...

Boutwell Fay LLP is pleased to present February 2021 of Benefits News. This edition includes an article by Alison Fay, “CA Brings...

Generally, the Internal Revenue Code (Code) requires all unvested benefits to immediately vest when the (tax-qualified) plan is either...

Boutwell Fay LLP is pleased to present November 2020 of Benefits News. This edition includes an article on choosing a QDIA under the final...

What does it mean to be able to “rely” on the pre-approved document’s IRS individual determination letter or on an opinion or advisory...

The Bipartisan American Miners Act of 2019 (the “Miners Act”), enacted at the end of 2019, provides that effective for...

Internal Revenue Code (“IRC”) section 162(m) imposes a $1 million deduction limitation for compensation paid to “covered employees”...

Boutwell Fay LLP is pleased to present October 2020 of Benefits News. This edition includes an article on Pre-Approved Defined...

Many sponsors of 403(b) plans have adopted pre-approved volume submitter plan documents in the last few years. If you are a...

Boutwell Fay LLP is pleased to present September 2020 of Benefits News. This edition includes an article on how multiple employer plans...

Boutwell Fay LLP is pleased to present August 2020 of Benefits News. The edition includes two articles. Article one is Part II of “When ...

The IRS has provided advance notification in Announcement 2020-14 issued August 12, 2020 that effective January 4, 2021,user...

Although this sounds like a simple question, as with most questions involving qualified plans, the answer is not that simple. Some...

Boutwell Fay LLP is please to present July 2020 Issue of Benefits News. The edition includes an article on Plan Fiduciaries and what a...

Boutwell Fay LLP Webinar-When Does a COVID-19 Furlough or Layoff Trigger a Partial Termination for Your Benefit Plan? On Wednesday, July...

Boutwell Fay LLP is pleased to present June 2020 Issue of Benefits News. The edition includes two articles on safe harbors and what a...