Employers have new opportunity to obtain IRS approval of individually designed plan documents.
Individually designed cash balance plans and other “statutory hybrid” pension plans can be submitted for IRS approval during...more
In IRS Notice 2014-19 and accompanying FAQs, the Internal Revenue Service (“IRS”) issued long-awaited guidance addressing the treatment of same-sex spouses under qualified retirement plans such as 401(k) and defined benefit...more
The First Circuit Court of Appeals recently became the first federal appellate court to hold that a private equity (“PE”) fund can be a “trade or business,” and thus potentially included in a “controlled group” with its...more