News & Analysis as of

Employer Contributions Plan Documents Retirement Plan

Morris, Manning & Martin, LLP

A Friendly DOL Amicus Brief on Forfeitures

On July 9th, the Secretary of Labor filed an amicus brief with the Ninth Circuit relating to the appeal of Hutchins v. HP, Inc. In that case, a participant claimed that forfeitures should have been used to offset plan...more

Harris Beach Murtha PLLC

IRS Releases “Issue Snapshot” on the Timing Rules Governing the Deductibility of Retroactive Employer Contributions to a 401(k)...

Harris Beach Murtha PLLC on

The IRS periodically issues tax-related “Issue Snapshots” that can be of interest to employers and practitioners alike. A recent “Issue Snapshot” discusses the timing rules that govern the deductibility of retroactive...more

Dentons

Retirement Plan Amendments During COVID-19

Dentons on

As employers consider the financial impact of COVID-19, some are considering eliminating employer contributions to 401(k) and 403(b) plans. Notice 2020-52 addresses many employer concerns regarding mid-year amendments to safe...more

Burr & Forman

With Limited IRS Extension, Plan Sponsors Should Review Their 403(b) Plan Documents

Burr & Forman on

Generally, a 403(b) plan is a retirement planning program whereby a public school or tax-exempt 501(c)(3) organization (including churches) makes contributions for their employees (and certain ministers) to specific types of...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

No such thing as assembly line Retirement Plans

Henry T. Ford is considered the father or the pioneer of the modern day assembly line of manufacturing. His development of the Model T and its way of manufacturing is considered one of the great developments in 20th century...more

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