One common cause of plan qualification errors involves lack of compliance with the “related employer” rules that apply to employee...

Boutwell Fay LLP is pleased to present the April issue of Benefits News. This month’s newsletter includes an article addressing the...

Correctly identifying the “employer” is critical for many of the provisions applicable to 403(b) and qualified retirement plans. In ...

Evan will speak at the ABA Joint Committee on Employee Benefits webinar on November 16. The webinar, Practical Issues for Section 403(b)...

Boutwell Fay LLP is pleased to present the March issue of Benefits News. This month’s newsletter includes IRS guidance for...

Almost every tax qualified retirement plan (as well as 403(b) and 457(b) plan) will experience at least one, and likely several,...

1. How long am I required to keep employee benefit plan records under ERISA? ERISA has two distinct recordkeeping requirements: ERISA...

What is a “wrap document”? A wrap document is document that sets out information about an employer’s health and welfare plan, and which...

On February 23, 2017, the IRS released a memorandum directed to its employees who conduct employee plan examinations ...

In the February edition of Benefits News, we reported on the IRS’ announcement of a remedial amendment period...