President Donald Trump issued an Executive Order on Aug. 7, 2025, expanding access for 401(k) plan investors to alternative assets. This alert provides a summary of what the order does and does not do, and offers fiduciaries...more
In order for its participants to receive favorable tax treatment, a “qualified” retirement plan must satisfy various requirements, including ensuring that it benefits a nondiscriminatory cross-section of employees rather than...more
As we reported last year, the IRS determination letter program for tax-qualified retirement plans is about to significantly change. Beginning in 2017, individually designed retirement plans will be eligible to obtain...more