In many situations, practitioners recommend establishing a fiduciary committee to oversee ERISA-covered employee benefit plans. There are several reasons for this, including providing a well-defined process for...more
The US Securities and Exchange Commission (SEC) recently proposed a comprehensive framework of cybersecurity-related rules and amendments for investment advisers and investment companies. Although advisers and funds may have...more
Tax laws have long required that qualified retirement plans timely adopt written plan documents and amendments. But what evidence must a plan sponsor provide to an IRS auditor to prove that they have timely adopted a written...more
1/30/2020
/ Contract Amendments ,
Corporate Counsel ,
Corrective Actions ,
Determination Letter ,
Disqualification ,
Employee Benefits ,
EPCRS ,
ESOP ,
Extraordinary Circumstances Exception ,
Failure to Produce ,
IRS ,
Plan Documents ,
Policies and Procedures ,
Qualified Retirement Plans ,
Retirement ,
Retirement Plan ,
Risk Management ,
Signatures ,
Tax Court ,
Tax Qualified Plans