When drafting a deferred compensation plan or agreement for a key employee (a “top hat plan”), the focus is almost always on the terms of the plan. In the process, many employers miss a crucial step—filing the top hat...more
As is tradition, we are happy to present our End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and welfare plan issues. This...more
11/17/2021
/ 401k ,
Compensation & Benefits ,
Contribution Limits ,
Cost-of-Living Adjustment (COLA) ,
Deferred Compensation ,
Employee Benefits ,
Flexible Spending Accounts ,
HDHP ,
Health and Welfare Plans ,
Qualified Retirement Plans ,
Retirement Plan
As 2020 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and...more
11/23/2020
/ Compensation & Benefits ,
Coronavirus/COVID-19 ,
Deferred Compensation ,
Employee Benefits ,
Employee Stock Purchase Plans ,
Equity Compensation ,
Executive Compensation ,
Incentive Stock Options ,
IRS ,
Proposed Regulation ,
Publicly-Traded Companies ,
Section 409A ,
Tax Cuts and Jobs Act
We are pleased to present our annual End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 covers year-end health and welfare plan issues....more
9/28/2020
/ Affordable Care Act ,
Anti-Discrimination Policies ,
Benefit Plan Sponsors ,
COBRA ,
Compensation & Benefits ,
Coronavirus/COVID-19 ,
Cost-of-Living Adjustment (COLA) ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Executive Compensation ,
Families First Coronavirus Response Act (FFCRA) ,
HDHP ,
Health Insurance Portability and Accountability Act (HIPAA) ,
IRS ,
MHPAEA ,
Retirement Plan ,
Trump Administration ,
Year-End Tax Planning
Tax reform made few changes that directly impact qualified retirement plans; however, it made some changes that may indirectly impact qualified retirement plans. We previously blogged on the indirect changes that tax reform...more
On December 22, 2017, the Tax Cuts and Jobs Act (“the Act”) was signed into law, and it has various implications for employers who sponsor employee benefit plans. This newsletter focuses on the provisions in the Act that...more
1/30/2018
/ Affordable Care Act ,
Compensation & Benefits ,
Family and Medical Leave Act (FMLA) ,
Fringe Benefits ,
Health and Welfare Plans ,
Individual Mandate ,
Minimum Essential Coverage ,
New Legislation ,
Paid Leave ,
Popular ,
Reimbursements ,
Tax Cuts and Jobs Act
In a previous blog, we addressed an issue of Employee Plans News in which the IRS took the position that 401(k) plan administrators must maintain hardship distribution records and should not rely on electronic participant...more