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...

On Wednesday, March 17, Boutwell Fay hosted the webinar “New Rules for Flexible Spending Accounts.” This informative and timely...

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

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

On Tuesday, February 23rd, Boutwell Fay hosted the webinar “Service Agreements in a Nutshell: What Employers Need to do Before Signing a...

Plop, Plop, Fizz, Fizz, Oh, what a Relief it Is! Sherrie Boutwell The Consolidated Appropriations Act 2021 (the “CAA”) was signed into...

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

On Thursday, January 7th, Boutwell Fay hosted the webinar “Off to the Races! Restatement Season Opens for Defined Contribution Plans.”...

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