Is Your Plan Cybersecure Right Now? Not a day goes by without another news story about a cybersecurity incident compromising the data of...

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...

At the end of 2020 Congress enacted the Taxpayer Certainty and Disaster Tax Relief Act of 2020, which was part of the...

In June, the IRS announced that they were issuing opinion letters for pre-approved defined contribution plan documents. Now that it is...

The Consolidated Appropriations Act 2021 (the “CAA”) was signed into law on December 27, 2020 and provides, among many other things, a...

Defined contribution plans continue to be the targets of litigation alleging that the plans have been mismanaged and that their ...

On July 30, 2019, Governor Newsom of California signed into law SB30, which amends California Family Code criteria to register a ...

We posed this question in our May Newsletter. Since then the IRS has issued coronavirus-related guidance on partial ...

Plan sponsors and other fiduciaries breathed a collective sigh of relief at the end of April when the Department of Labor extended,...

Just as we went to press, the IRS issued a cornucopia of helpful COVID-19 guidance, including relief specifically allowing...

Temporary unavailability due to website maintenance or unforeseeable events or circumstances beyond the control of the administrator will...

The short answer is –it depends. And at this point in the pandemic, it is probably too early to conclude one way or the other. Relevant...

A special provision in the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act)¹ signed by the President on March 27, 2020...

As businesses and governments scramble to keep up with the Coronavirus (also called “COVID-19”) and its effect on all aspects of life,...

In every qualified plan, such as a Code Section 401(k) plan, there is a specific definition of compensation. It could be...

Many employers wish to exclude part-time employees from participation in their 401(k) plans. This is generally due to the fluid nature of...

As we settle into the third decade of the 21stcentury, there is no shortage of concerns to occupy 403(b) plan sponsors and...

California continues to be a national leader, both in terms of the number of selfies posted to social media, the number of reality...

In the Bipartisan Budget Act passed in February 2018 (“Act”), Congress loosened certain restrictions on hardship distributions from...