To take advantage of the tax-favored benefits offered by retirement plans, plan sponsors and administrators must abide by the various requirements set forth in the Internal Revenue Code (Code). Failure to satisfy Code...more
On March 25 and April 15, Troutman Pepper reported on the 100% federally funded COBRA premium subsidy included in the American Rescue Plan Act (ARPA), noting the need for additional guidance on a number of issues. On May 18,...more