Executive employment relationships are rarely permanent. When an executive or other senior-level employee terminates employment, companies often must deal with difficult tax, equity, and benefits issues that arise in...more
The SECURE 2.0 Act of 2022 (SECURE 2.0) significantly changes the legal and administrative compliance landscape for U.S. retirement plans. Foley & Lardner LLP is authoring a series of articles that take a “deep dive” into key...more
9/21/2023
/ 403(b) Plans ,
Benefit Plan Sponsors ,
Department of Labor (DOL) ,
Employee Contributions ,
Employer Contributions ,
EPCRS ,
Internal Revenue Code (IRC) ,
IRS ,
Part-Time Employees ,
Retirement Plan ,
Roth IRA ,
SECURE Act ,
Self-Correction Programs
To help employers properly administer their 401(k) plans, in 2022, Foley & Lardner LLP is authoring a series of monthly “401(k) Compliance Check” newsletters. This article discusses some of the policies that are important for...more
7/20/2022
/ 401k ,
Audits ,
Compensation ,
Compliance ,
Cybersecurity ,
Department of Labor (DOL) ,
Employee Retirement Income Security Act (ERISA) ,
Internal Revenue Code (IRC) ,
Investment Policy Statements ,
Loans ,
New Guidance ,
QDRO
The American Rescue Plan Act of 2021 (the “ARPA”), which President Biden is expected to sign this week, includes a handful of provisions affecting employee benefit plans and publicly-traded companies’ tax deductions for...more