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Employee Retirement Income Security Act (ERISA) › Internal Revenue Service › Plan Documents

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Forfeitures and Fiduciary Risk: What Plan Sponsors Need to Know Now

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

Forfeitures have long been a sleepy corner of 401(k) plan administration, but recent class-action lawsuits are waking everyone up....more

Eversheds Sutherland (US) LLP

IRS formalizes and provides relief for section 403(b) “once-in-always-in” part-time rule – immediate action required

Eversheds Sutherland (US) LLP on

In Notice 2018-95, released on December 4, 2018, the Internal Revenue Service (IRS) formally announced a “once-in-always-in” interpretation of the section 403(b) participation exclusion for part-time employees and provided...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Rosenbaum Law Firm Review - April 2018

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

Plan Sponsors Need To Fix Their Plan Errors Now! You can't wait, fix it now! For most of us, when we don't feel well, we go to the doctor. We don't wait until things get worse, we take care of things because there...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Rosenbaum Law Firm Review - March 2016

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

Things About Plan Providers That Shouldn't Impress Plan Sponsors. Don't get bamboozled. There are certain things in life we really should be impressed by, but we always end up being impressed by the wrong...more

Miles & Stockbridge P.C.

You Probably Don’t Need a Year-End Plan Amendment to Reflect the Supreme Court’s Same-Sex Ruling

Miles & Stockbridge P.C. on

If you’re worried that the U.S. Supreme Court’s ruling on same-sex marriage last summer might require a year-end amendment to your employee benefit plans,you have the paranoia of an ERISA attorney. You’re also in luck because...more

McDermott Will & Emery

Focus on Private Equity - July 2015

McDermott Will & Emery on

What Private Equity Funds Should Know About ERISA: Basics of ERISA Coverage - The Employee Retirement Income Security Act of 1974, as amended (ERISA) imposes numerous duties on fiduciaries holding employee benefit...more

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