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...

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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...

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”...