Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties. To avoid such...more
On December 20, 2019, the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”) was signed into law. The SECURE Act implements new rules for creating and maintaining retirement plans. Plan...more
1/27/2020
/ 401k ,
Compensation & Benefits ,
Employee Benefits ,
Employer Contributions ,
Health and Welfare Plans ,
IRS ,
Multiemployer Plan ,
New Legislation ,
Retirement ,
Retirement Plan ,
Safe Harbors ,
SECURE Act
Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties. To avoid such...more
“Exit Contribution” an End-Run Around de minimis Withdrawal Liability -
A recent ruling from the U.S. Court of Appeals for the Fourth Circuit, Sheet Metal Workers’ National Pension Fund v. Four-C-Aire, Inc. (4th Cir. July...more
9/28/2019
/ Appeals ,
Collective Bargaining Agreements (CBA) ,
Compensation & Benefits ,
De Minimis Claims ,
Deferred Compensation ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Filing Deadlines ,
Health and Welfare Plans ,
Multiemployer Plan ,
Notice Requirements ,
Qualified Retirement Plans ,
Withdrawal Liability
PBGC v. Findlay Industries, Inc.: Sixth Circuit Expands Controlled Group and Successor Liability -
In Pension Benefit Guaranty Corporation v. Findlay Industries, Inc. et al., the Sixth Circuit ruled that a family trust which...more
IRS Issues New 162(m) Guidance -
August 21, 2018, the Internal Revenue Service (the “IRS”) issued Notice 2018-68 (the “Notice”) which provides initial guidance and clarification on amendments made to Section 162(m) of the...more
9/4/2018
/ Binding Contractual Rules ,
Covered Employees ,
Filing Deadlines ,
Health and Welfare Plans ,
IRS ,
Modification ,
Mutual Funds ,
Retirement Plan ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Reform
401(k) Plan Hardship Rules: Recent Changes to Loosen Requirements May Require Plan Amendments -
The Tax Cuts and Jobs Act (the “Tax Act”) and the Bipartisan Budget Act of 2018 (the “Budget Act”) made several changes which...more
The Death of the Fiduciary Rule: the Fifth Circuit Vacates the Fiduciary Rule -
On June 21, 2018, the United States Court of Appeals for the Fifth Circuit officially vacated the Department of Labor’s (the “DOL’s”)...more
New federal tax credit for employer-paid family and medical leave--
Is it an opportunity your Company should consider? -
Employers providing, or thinking about providing, paid family and medical leave may be able to...more