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Retirement Plan › Internal Revenue Code (IRC) › Plan Administrators

Shipman & Goodwin LLP

Plan Forfeiture Litigation: A Trend to Watch

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The most recent wave of ERISA litigation is focused on the use of plan forfeitures in 401(k) plans, with the newest case, Armenta v. WillScot Mobile Mini Holdings Corp. being filed just last week. Although, for years, many...more

Foley & Lardner LLP

401(k) Compliance Check #12: Don’t Borrow Trouble – Correcting Retirement Plan Loan Errors

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In last month’s 401(k) Compliance Check, we discussed the importance of developing (and maintaining) best practices for handling beneficiary designations. This month, we discuss one of the most common problems faced by 401(k)...more

Snell & Wilmer

Is Your Safe Harbor Section 401(k) Plan Required to Provide an Annual Notice?

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Sponsors of safe harbor Section 401(k) plans should consider whether they are required to provide their annual safe harbor notice in 2020 for the upcoming 2021 plan year. The Setting Every Community Up for Retirement...more

Foley & Lardner LLP

Time to Update Your Retirement Plan’s Tax Notice

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Internal Revenue Code Section 402(f) requires plan administrators of certain retirement plans to provide a tax notice to payees that describes their rollover rights. The Internal Revenue Service (IRS) historically has...more

Best Best & Krieger LLP

Ways To Correct Governmental Plan Problems

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There are several tools that can be used to correct or fix governmental plan problems. First, some classification. Practically all the retirement plans we discuss are “tax-advantaged” in one form or another. However,...more

Snell & Wilmer

IRS Issues Updated Tax Notice for Qualified Retirement Plan Distributions

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The Internal Revenue Service (“IRS”) recently released guidance that contains two updated safe harbor notices that retirement plans may use to satisfy the requirements of the Internal Revenue Code (the “Code”) to provide an...more

Brownstein Hyatt Farber Schreck

IRS Revises Safe Harbor Explanations of Eligible Rollover Distributions

Brownstein Hyatt Farber Schreck on

On Sept. 18, 2018, the IRS issued modified safe harbor explanations of eligible rollover distributions.1 In addition to making some clarifying changes, the modifications reflect laws enacted and guidance issued since Dec. 8,...more

Holland & Knight LLP

Tax Reform's Impact on 401(k) Plan Loan Offset Treatment - Actions for Plan Administrators and Human Resources Benefits Managers

Holland & Knight LLP on

• The recent Tax Cuts and Jobs Act of 2017 (the Act), enacted on Dec. 22, 2017, contains a few rules that will impact benefit administrators. • This client alert focuses on changes made to the tax treatment of plan loan...more

Jackson Walker

Davidson v. Henkel — What’s Going On With Nonqualified Deferred Compensation Plans and FICA

Jackson Walker on

In This Presentation: - Davidson v. Henkel Corp. - The Parties - NQ Plan - The Plan’s Tax Clauses - Davidson’s Pre-Retirement Counseling - 2011 Compliance Review and Letter - Henkel’s Tax...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Advisors Advantage - August 2014

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

Dealing with adversity. It's about how you deal with it. I'm a huge Aerosmith fan since high school and it's because the music resonates with me because it reminds me of the experiences that I have gone through...more

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