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...

COBRA, or the Consolidated Omnibus Budget Reconciliation Act of 1985¹, provides for the temporary continuation of group health...

The Department of Labor (DOL) has issued proposed regulations providing a safe harbor under which employers would be able to ...

There are a lot of newcomers in town. The California legislature has been very busy lately creating new benefits law for...

In our newsletter last month, we described proposed regulations issued by the IRS that are intended to make it easier for plan sponsors...

What is an RMD? A “required minimum distribution” (“RMD”) sounds simple in theory. It means that for all qualified plans and ...

Although COBRA has been in effect since 1985, employers still struggle with compliance, whether with everyday COBRA administration or ...

A multiple employer plan (“MEP”) is a tax qualified retirement plan that is maintained by two or more employers that are not part...

With the Fifth Circuit Court of Appeals on the verge of determining the constitutionality and continued viability of the...

The California Secure Choice Retirement Savings Trust Act (“CalSavers”) takes effect on July 1, 2019. Large employers that have at least...