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...

The IRS has yet again updated the Employee Plans Compliance Resolution System (EPCRS), this time expanding the use of the Self ...

A VCP is a submission to the IRS through its Voluntary Correction Program offered under the Employee Plans Compliance Resolution System...

IRS Opens the Door to Determination Letter Applications for Merged and Cash Balance Individually Designed Plans Revenue Procedure ...

The Initial Formation of a Self-Directed IRA Structure The landmark case of Swanson v. Commissioner, 106 T.C. 76 (1996) confirmed that an...

There is an old saying that goes: “Hindsight is 20/20,” but in the case of required plan amendments, that is not the case. Specific...

As of July 1, 2019, employers applying to the IRS for a favorable determination for a terminating plan will have to pay an ...

Albert Einstein theorized that because time is relative, a space traveler who leaves earth and travels near the speed of light ...

IRA owners who self-direct their IRA’s investments serve in a fiduciary capacity to their IRA and are subject to a variety of...

Proposed Rules to Expand HRAs Part 3: The Impact of Individual Coverage HRAs on PTC Eligibility (IRC Section 36B) and the Employer Shared...

The difference between an employer’s “settlor” and “fiduciary” role with respect to its employee benefit plans, the so-called...

Section 406(a) of the Employee Retirement Income Security Act of 1974 (“ERISA”) broadly prohibits plan fiduciaries from...

In addition to being a favorite acronym under the Internal Revenue Code, and there are plenty to choose from, a QSLOB is...

“MEWA” stands for “multiple employer welfare arrangement.” A MEWA is formed when a health and welfare plan provides benefits to employees...

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

Top Hat plans are deferred compensation plans designed to benefit top management. They are exempt from most of ERISA’s...

Although the title of this article may be a bit tongue in cheek, the business risks to a law firm (or its clients) of unknowingly being...