Spotlight -
Wrongfully Convicted of Murder, Tennessee Board of Parole Recommends Adam Braseel to be Exonerated -
On June 24, 2020, The Tennessee Board of Parole voted unanimously to recommend that Gov. Bill Lee...more
7/24/2020
/ 401k ,
Contraceptive Coverage Mandate ,
Coronavirus/COVID-19 ,
Criminal Convictions ,
Department of Labor (DOL) ,
Employee Benefits ,
Employer Group Health Plans ,
Exonerate ,
Immigration Procedures ,
Legislative Agendas ,
Little Sisters of the Poor Saints Peter and Paul Home v Pennsylvania ,
Loan Forgiveness ,
Paycheck Protection Program (PPP) ,
Personal Protective Equipment ,
Private Equity ,
Religious Exemption ,
SCOTUS ,
Trump Administration ,
Work Visas
The U.S. Department of Labor (the “DOL”) recently released an information letter that concludes, if certain conditions are met, a plan fiduciary will not violate his fiduciary duties under the Employee Retirement Income...more
7/16/2020
/ 401k ,
404(c) Plans ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Fiduciary Duty ,
Information Letters ,
Investment ,
Investment Adviser ,
Investment Management ,
Private Equity ,
Private Equity Funds ,
Retirement Plan
On December 20, 2019, President Trump signed the Further Consolidated Appropriations Act, 2020 (the “Appropriations Act”) that includes the “Setting Every Community Up for Retirement Enhancement Act of 2019” (the “SECURE...more
12/27/2019
/ 401k ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Individual Retirement Account (IRA) ,
Inherited IRA ,
Investment Management ,
Multiple Employer Plan (MEP) ,
Retirement ,
Retirement Plan ,
Safe Harbors ,
SECURE Act ,
Tax Credits
A recent Tax Court decision suggests that employers may want to review their 401(k) plan loan programs and payroll practices. In Louelia Salomon Frias and Mervyngil Salomon v. Commissioner, TC Memo 2017-139 (July 11, 2017),...more
A qualified retirement plan (hereinafter a “Plan”) must satisfy the requirements of the Internal Revenue Code (“IRC”) in form and in operation. In other words, the documents establishing and governing the Plan must satisfy...more