The deadline for large employers to file their Affordable Care Act (ACA) reporting Forms 1094-C and 1095-C electronically...

IRS Issues Relief for Safe-Harbor 401(k) and 403(b) Plans Venessa Blanco Earlier this year, the Internal Revenue Service (“IRS”)...

After many years of anticipation, the IRS has finally issued proposed new rules governing non-qualified deferred compensation plans ...

1. What is a “qualified retirement plan”? “Qualified retirement plans” such as 401(k) plans, pension plans and profit sharing plans are ...

Overview It’s not every day that a change in the laws governing retirement plans makes front page news, but it’s not every day that the...

Concerns were raised last year regarding a recent First Circuit case - Sun Capital Partners III, LP v. New England Teamsters & Trucking...

Overview It’s not everyday that a change in the laws governing retirement plans makes front page news, but it’s not...

Overview It’s not every day that a change in the laws governing retirement plans makes front page news, but it’s not every day that the...

The New Fiduciary Rule from the Department of Labor: How Will It Affect Plan Sponsors? Evan Giller Overview It’s not every day that a...

The Department of Labor (the “DOL”) has proposed new disability benefit claims procedure rules designed, in the words of the DOL, to...