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 Department of Labor (“DOL”) allows plan fiduciaries (including employers, plan officials, and parties in interest) to voluntarily...

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

A Roth IRA is a type of Individual Retirement Account (“IRA”) that is subject to the rules that apply to a traditional IRA, except for...

Boutwell Fay LLP is proud to present the May 2019 issue of Benefits News. This edition includes articles on the Determination Letter ...

What is a “Claim for Benefits” Under ERISA? (Retirement Plans¹) ERISA has strict requirements for responding to and processing ...

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 ...