How is “missing participant” defined? Missing participants are individuals (including participants, death beneficiaries and alternate...

1. How is “missing participant” defined? Missing participants are individuals (including participants, death beneficiaries and alternate...

Sherrie Boutwell served as the issue editor for the February 2017 Women in Law issue of the ABA publication Law Practice Today. A link...

Boutwell Fay LLP is pleased to present the January issue of Benefits News. This month’s newsletter includes some answers to questions...

Last month, the Internal Revenue Service (“IRS”) issued new proposed regulations affecting forfeitures when ...

Sponsors of 403(b) plans may well remember that in 2009 the IRS required, for the first time, that 403(b) plans be operated in ...

What to expect after the November election is currently a hot topic of conversation among clients, benefits lawyers and...

For plans not subject to ERISA, failure to timely file an Annual Report Form 5500 (“Form 5500”) may subject the plan sponsor to statutory...

Effective internal controls and annual “self-audits” are important to help protect an employer’s retirement plan against costly ...

Boutwell Fay LLP is pleased to present the December issue of Benefits News. This month’s newsletter includes some answers to questions...