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DOL Issues Guidance on MAP-21 Annual Funding Notice Requirements

The U.S. Department of Labor (DOL) recently issued guidance on the new disclosure requirements for single-employer defined benefit plans under the Moving Ahead for Progress in the 21st Century Act (MAP-21). Plan...more

4/1/2013 - Annual Funding Notices Disclosure Requirements DOL ERISA Plan Administrators

DOL Releases Informal Guidance Addressing Fiduciary Responsibilities With Respect to Target Date Funds

Recent U.S. Department of Labor (DOL) guidance underscores the need for plan fiduciaries to rigorously examine and monitor target date fund (TDFs), and potentially explore the use of custom or non-proprietary TDFs....more

3/18/2013 - DOL Due Diligence Fiduciary Duty SEC TDFs

IRS Releases Draft Revised Form 5300 and Instructions

The Internal Revenue Service (IRS) recently released a draft revised Form 5300 and its instructions. Form 5300, the Application for Determination for Employee Benefit Plan, is generally used to request an IRS determination...more

12/5/2012 - Employee Benefits IRS Retirement Section 401 Section 501

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