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

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

On Thursday, December 10th, Boutwell Fay hosted the webinar “2020 Year End and Late Breaking Developments: What You Need to Know for ...

Boutwell Fay LLP is pleased to present November 2020 of Benefits News. This edition includes an article on choosing a QDIA under the final...

What does it mean to be able to “rely” on the pre-approved document’s IRS individual determination letter or on an opinion or advisory...

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”...

On Wednesday, November 18th, Boutwell Fay hosted the webinar “New Fiduciary Investment Duties Under ERISA Affecting ESG Investments and...

Boutwell Fay LLP is pleased to present October 2020 of Benefits News. This edition includes an article on Pre-Approved Defined...

Many sponsors of 403(b) plans have adopted pre-approved volume submitter plan documents in the last few years. If you are a...